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CHILD SUPPORT LEGISLATION (TRANSITIONAL WESTERN AUSTRALIA) REGULATIONS 2000 2000 NO. 223 - REG 7
Transitional new assessment when 1999-2000 taxable income figure becomes available
- (1)
- Item 80 of Schedule 16 to the Commonwealth Amending Act is taken to apply
in relation to child support periods and assessments of child support for the
situation where:
- (a)
- child support is payable by the liable parent to a
carer entitled to child support for a child for a day in a child support
period that commences on 1 January 2001; and
- (b)
- an assessment (the tax assessment ) of the taxable income of the liable
parent or carer for the 1999-2000 year of income is or was made under the
Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 before
1 June 2001; and
- (c)
- the amount of the taxable income of the liable parent or carer as shown in
the tax assessment was not used in making the assessment of child support
payable for a day in the child support period.
- (2)
- Section 34A of the Child Support (Assessment) Act 1989 applies as if the
child support period had commenced before the end of the 1999-2000 year of
income.
1. Made by the Governor-General on 10 August 2000, and notified in the
Commonwealth of Australia Gazette on 17 August 2000.