Child Support (Assessment) Act 1989 (Cth)

Child Support (Assessment) Act 1989

No. 124, 1989

Compilation No. 68

Compilation date: 11 December 2024

Includes amendments: Act No. 118, 2024

About this compilation

This compilation

This is a compilation of the Child Support (Assessment) Act 1989 that shows the text of the law as amended and in force on 11 December 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents Part 1—Preliminary 1 Short title 2 Commencement 3 Duty of parents to maintain their children 4 Objects of Act 4A Application of the Criminal Code 5 Interpretation—definitions 5A Definition of annualised MTAWE figure 5B Definition of target foreign income 6 Interpretation—expressions used in Registration and Collection Act 7 Interpretation—expressions used in Part VII of Family Law Act 7A Meaning of child support period 7B Meaning of eligible carer 9 Interpretation—meaning of separated 10 Interpretation—meaning of resident of Australia 12 Interpretation—happening of child support terminating events 12A Use of computer programs to make decisions 13 Extension and application of Act in relation to maintenance of exnuptial children 14 Additional application of Act in relation to maintenance of children of marriages 15 Corresponding State laws 16 Act to bind Crown 16A Norfolk Island Part 2—Counselling 17 Court counselling facilities to be made available Part 3—Children who may be covered by Act 18 Act applies only in relation to eligible children 19 Children born on or after commencing day are eligible children 20 Children of parents who separate on or after commencing day are eligible children 21 Children with a brother or sister who is an eligible child are eligible children 22 Exclusion of certain children from coverage of Act Part 4—Applications to Registrar for administrative assessment of child support Division 1—Application requirements 23 Application requirements generally 24 Children in relation to whom applications may be made 25 Persons who may apply—parents 25A Persons who may apply—non‑parent carers 26 Requirements of applications where there are joint carers 26A Requirements of application if child is cared for under child welfare law 27 Application for administrative assessment 28 Application for child support for 2 or more children made in same form Division 2—Decision on application 29 How decision is to be made 29A Person by whom child support is payable must be Australian resident or resident of reciprocating jurisdiction 29B Applications by residents of reciprocating jurisdictions 30 Decision on application 30A No administrative assessment or acceptance of agreement if contrary to international maintenance arrangement 30B Registrar may refuse application for administrative assessment if overseas liability already registered 31 Requirement to assess child support on acceptance of application 32 Withdrawal of application by applicant Division 3—Notice of decision 33 Notice to be given to unsuccessful applicant 34 Giving notice of successful application Part 4A—Assessments of child support for later child support periods 34A Registrar must make assessment when new tax figure is available 34B Administrative assessment for child support period started by new agreement when support already payable 34C Administrative assessments for child support periods not started by application or new agreement Part 5—Administrative assessment of child support Division 1—Preliminary 35A Simplified outline Division 2—The formulas Subdivision A—Preliminary 35B Simplified outline 35C Application of Part to determine annual rate of child support Subdivision B—Working out annual rates of child support using incomes of both parents in single child support case 35D Application of Subdivision 35 Formula 1: Method statement using incomes of both parents in single child support case with no non‑parent carer 36 Formula 2: Working out annual rates of child support using incomes of both parents in single child support case with a non‑parent carer Subdivision C—Working out annual rates of child support using incomes of both parents in multiple child support cases 36A Application of Subdivision 37 Formula 3: Method statement using incomes of both parents in multiple child support cases with no non‑parent carer 38 Formula 4: Working out annual rates of child support using incomes of both parents in multiple child support cases with a non‑parent carer Subdivision D—Working out annual rates of child support using income of one parent 38A Application of Subdivision 39 Formula 5: Method statement using income of one parent where other parent not a resident of Australia or in special circumstances 40 Formula 6: Method statement using income of one parent where other parent deceased Subdivision E—General provisions 40A Cases where there is more than one person entitled to child support 40B Non‑parent carer must have applied for child support 40C Parents with more than 65% care 40D Parents with nil child support percentage Division 3—Child support income Subdivision A—Preliminary 40E Simplified outline Subdivision B—Child support income and combined child support income 41 Working out parent's child support income 42 Working out parents' combined child support income Subdivision C—Working out the components of child support income 43 Working out parent's adjusted taxable income 44 Post‑separation costs 45 Working out the self‑support amount 46 Working out parent's relevant dependent child amount 47 Working out multi‑case allowances Division 4—Percentage of care Subdivision A—Preliminary 48 Simplified outline Subdivision B—Determination of percentage of care 49 Determination of percentage of care—responsible person has had etc. no pattern of care for a child 50 Determination of percentage of care—responsible person has had etc. a pattern of care for a child 51 Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with 53 Section 51 does not apply in certain circumstances 53A Meaning of interim period 53B When a person has increased care of a child 54 When a person has reduced care of a child 54A Working out actual care, and extent of care, of a child 54B Days to which the percentage of care applies if section 51 did not apply etc. in relation to a responsible person 54C Days to which the percentage of care applies if 2 percentages of care apply under section 51 in relation to a responsible person 54D Rounding of a percentage of care 54E Registrar must have regard to guidelines about the making of determinations Subdivision C—Revocation and suspension of determination of percentage of care 54F Determination must be revoked if there is a change to the responsible person's cost percentage 54FA Suspension of determination before the end of the maximum interim period if there is a change to the responsible person's cost percentage 54G Determination must be revoked if there is less than regular care etc. 54H Registrar may revoke a determination of a responsible person's percentage of care 54HA Suspension of determination of a responsible person's percentage of care before the end of the maximum interim period 54J Registrar must have regard to guidelines about the revocation of determinations Subdivision D—Percentages of care determined under the Family Assistance Act 54K Percentages of care determined under the Family Assistance Act that apply for child support purposes 54L Reviews of percentages of care under the Family Assistance Administration Act apply for child support purposes Division 5—Working out other elements for the formulas Subdivision A—Preliminary 55A Simplified outline Subdivision B—Working out other elements for the formulas 55B Working out income percentages 55C Working out cost percentages 55D Working out child support percentages 55E Working out the multi‑case cap Division 6—The costs of the child Subdivision A—Preliminary 55F Simplified outline Subdivision B—The costs of the child 55G Working out the costs of the children 55H Working out the costs of the child 55HA Working out the costs of the child if parents have multiple child support cases Division 7—Assessments and estimates of adjusted taxable income Subdivision A—Preliminary 55J Simplified outline Subdivision B—Adjusted taxable income determined by reference to taxable income etc. 56 Taxable income is as assessed under Income Tax Assessment Act 57 Taxable income for child support purposes where taxable income determined to be nil under Income Tax Assessment Act 58 Determination by the Registrar of a parent's adjusted taxable income 58AA ATI indexation factor for determinations under section 58 58A Subsequently ascertaining components of a parent's adjusted taxable income Subdivision BA—Overseas income 58B Inclusion of overseas income in working out a parent's adjusted taxable income 58C Determination of overseas income if information and documents in Registrar's possession are sufficient 58D Determination of overseas income if information and documents in Registrar's possession are insufficient Subdivision C—Child support income determined by reference to parent's estimate of adjusted taxable income 60 Parent may elect to estimate his or her adjusted taxable income for a year of income 61 Effect of election 62 Revocation of income election 62A Parent must elect a new estimate of his or her adjusted taxable income for a year of income 63 Effect of later election 63AA Registrar may refuse to accept an income election 63AB Notice to be given if Registrar refuses to accept an income election Subdivision D—Year to date income amounts 63AC Parent may elect a new year to date income amount 63AD Registrar may refuse to accept an election of a new year to date income amount 63AE Registrar may determine a new year to date income amount 63AF Parent's applicable YTD income amount Subdivision E—Amendment of assessments 63A Amendment of assessment based on income election if event affecting accuracy of estimate occurs 63B Amendment of assessment based on income election if Registrar asks for information supporting estimate 63C Amendment of assessment in minimum rate cases Division 7A—Reconciliation of estimates of adjusted taxable income Subdivision A—Reconciliation using a parent's actual adjusted taxable income 64 Reconciliation using a parent's actual adjusted taxable income—single income election 64A Reconciliation using a parent's actual adjusted taxable income—more than one income election 64AA Action by Registrar following reconciliation Subdivision B—Reconciliation using a parent's determined ATI 64AB Registrar to determine a parent's adjusted taxable income for the purposes of reconciliation 64AC Reconciliation using a parent's determined ATI—single income election 64AD Reconciliation using a parent's determined ATI—more than one income election 64AE Action by Registrar following reconciliation Subdivision C—Penalty 64AF Penalty if a parent underestimates an income amount 64AG Amount of penalty 64AH Remission of penalty Division 8—Provisions relating to the making of assessments Subdivision A—Preliminary 64B Simplified outline Subdivision B—Annual rates of child support for low income parents and minimum annual rates of child support 65A Annual rate of child support for low income parents not on income support 65B Application for section 65A not to apply 66 Minimum annual rate of child support 66A Registrar may reduce an assessment to nil in certain cases 66B Amendment of assessment made under section 65B or 66A 66C Notice to be given to unsuccessful applicant Subdivision C—Making administrative assessments 66D How assessment is to be made 67 Assessment to relate to all children for whom child support is payable by parent 67A Offsetting of child support liabilities 68 Assessment to relate to whole or part of single child support period 69 Conversion of annual rates into daily rates of payment 70 Evidence relating to assessments 71 Assessment for part of a child support period 72 Validity of assessments 73 Assumptions as to future events 73A Registrar becoming aware of relevant dependent child 74 Registrar to give effect to happening of child support terminating events etc. 74A Date of effect of change in care 75 Amendment of assessments 76 Notice of assessment to be given Division 9—Liability to pay child support as assessed 76A Simplified outline 77 Effect of assessment 78 When amounts of child support due and payable 79 Recovery of amounts of child support Part 6—Consent arrangements Division 1—Preliminary 80A Simplified outline 80B Cases in relation to which Part applies Division 1A—Binding and limited child support agreements Subdivision A—Binding child support agreements 80C Making binding child support agreements 80CA No variation of binding child support agreements 80D Terminating binding child support agreements Subdivision B—Limited child support agreements 80E Making limited child support agreements 80F No variation of limited child support agreements 80G Terminating limited child support agreements Division 2—Child support agreement requirements 81 Child support agreement definition and general requirement 82 Children in relation to whom agreements may be made 83 Persons who may be parties to agreements 84 Provisions that may be included in agreements 85 Child support agreement must not provide for person who is not eligible carer to be paid child support Division 2A—Other rules relating to child support agreements 86 Suspension of child support agreements when person is not eligible carer 86A Apportioning amounts payable under child support agreements 87 Agreement may be made in relation to 2 or more children etc. Division 3—Applications to Registrar for acceptance of child support agreements 88 Application requirements generally 89 Formal requirement for applications 90 Application for 2 or more separate agreements may be made in same form Division 4—Decisions on applications 91 How decision is to be made 92 Decision on application 93 Liability to pay child support arises on acceptance of application where child support not already payable etc. 94 Registrar to take action to give effect to accepted child support agreement or termination agreement etc. 95 Effect of certain provisions of accepted child support agreements Division 5—Notice of the decision 96 Notice of decision to be given Part 6A—Departure from administrative assessment of child support (departure determinations) Division 1—Preliminary 98A Simplified outline Division 2—Departures initiated by a liable parent or carer 98B Application for determination under Part 98C Matters as to which Registrar must be satisfied before making determination 98D Formal requirements for application 98E Registrar may refuse to make determination because issues too complex 98F Application disclosing no grounds etc. for making determination—how dealt with 98G Other party to be notified 98H Procedure for dealing with application 98J Subsequent applications 98JA Notice of refusal to be served on parties Division 3—Departures initiated by the Registrar 98K Registrar may initiate a determination under this Part 98L Matters as to which Registrar must be satisfied before making determination 98M Parties to be notified 98N Replies 98P Parties may jointly elect that Registrar discontinue proceedings 98Q Procedure 98R Registrar may refuse to make determination because issues too complex 98RA Notice of refusal to be served on parties Division 4—Determinations that may be made under this Part 98S Determinations that may be made under Part 98SA Variation not to be below minimum annual rate of child support Division 5—Child support agreements 98T Parties may enter into child support agreement 98U Decision on child support agreement Division 6—Pending applications 98V Pending application not to affect assessment Part 7—Court review of certain decisions Division 1A—Preliminary 98W Simplified outline Division 1—Jurisdiction of courts 98X Simplified outline of this Division 99 Jurisdiction of courts under Act 100 Application of Family Law Act 101 Appeals from courts of summary jurisdiction 102 Appeals to High Court Division 2—Declarations relating to whether persons should be assessed in respect of the costs of the child 106 Simplified outline 106A Declaration that a person should be assessed in respect of the costs of the child 107 Declaration that a person should not be assessed in respect of the costs of the child 107A Implementation of declaration under section 107 if assessment relates to 2 or more children 108 Implementation of decisions 109 Pending application not to affect assessment Division 3—Application for amendment of administrative assessment that is more than 18 months old 110 Simplified outline 111 Application for amendment of administrative assessment that is more than 18 months old 112 Court may grant leave to amend administrative assessment that is more than 18 months old 113 Implementation of decisions 113A Pending application not to affect assessment Division 4—Orders for departure from administrative assessment in special circumstances (departure orders) 113B Simplified outline 114 Additional particular objects of Division 116 Application for order under Division 117 Matters as to which court must be satisfied before making order 118 Orders that may be made under Division 119 Implementation of orders 120 Pending proceeding not to affect assessment Division 5—Orders for provision of child support otherwise than in form of periodic amounts paid to carer 121 Additional particular objects of Division 122 Cases in relation to which Division applies 123 Application for order under Division 123A Orders for provision of child support in the form of lump sum payment to be credited against amounts payable under liability 124 Orders for provision of child support otherwise than in form of periodic amounts paid to carer entitled to child support 125 Court to state relationship between order and assessed child support 126 Court to give reasons for order 127 Effect of orders on administrative assessment of child support 129 Modification of orders under Division 130 Court to give reasons for modifications 131 Court may make orders consequential upon the discharge of orders etc. Division 6—Setting aside accepted child support agreements 135 Simplified outline 136 Power of court to set aside child support agreements or termination agreements 137 Court may make orders consequential on setting aside of agreement 138 Implementation of decisions Division 7—Urgent maintenance orders 138A Simplified outline 139 Urgent maintenance orders Division 8—Provisions relating to court orders 140A Simplified outline 141 General powers of court 142 Cessation of orders under Act 143 Amounts paid where no liability to pay exists etc. Division 9—Miscellaneous 143A Simplified outline 143B Frivolous or vexatious proceedings 144 Determining when decision of a court becomes final 145 Registrar may intervene in proceedings 146 Copies of orders to be forwarded to Registrar Part 7A—Notional assessments Division 1—Preliminary 146A Simplified outline Division 2—Notional assessments 146B Provisional notional assessments 146BA Application of Part 5 to provisional notional assessments 146C Variation of provisional notional assessments 146D Departure determinations in respect of provisional notional assessments 146E Notional assessments 146EA Amendment of notional assessment 146F Later provisional notional assessments Division 3—Estimating adjusted taxable income for notional assessments 146G Estimating adjusted taxable income for purposes of notional assessments 146H Registrar may refuse to accept election 146J Effect of election 146K Revocation of election 146L Effect of revocation Part 8—Administration 147 Secretary has general administration of Act 148 Annual report 149 Delegation 150 Secrecy 150AA Offence of unauthorised use of information 150A Applications, notices, elections and replies to be in the manner specified by the Registrar 150B Registrar's power to request tax file numbers 150D Registrar may require Commissioner to provide information 150DA Registrar's jurisdiction to cease in certain circumstances Part 9—Miscellaneous 150E Suspension of liability to pay child support where parents reconcile 150F Suspension of liability to pay child support if notification delayed when persons have swapped eligible carer roles 151 Election to end administrative assessment 151B Application for assessment/agreement to continue beyond child's 18th birthday 151C Application for assessment/agreement to continue—Registrar's decision 151D Application under subsection 151B(1) for assessment/agreement to continue—consequences of acceptance 151E Applications under subsection 151B(1A) in respect of administrative assessments—consequences of acceptance 152 Court order etc. to cease to have effect where child support becomes payable 153 Evidentiary certificates by Registrar 153A Indexation of amounts 155 Publication of figures 156 Rounding of amounts 157 Appearance by Registrar in proceedings etc. 158 Judicial notice of signature of Registrar etc. 159 False or misleading statements 159A Statements made recklessly etc. 159B Failure to notify required information 160 Notification requirements 161 Obtaining of information and evidence 162 Order to comply with requirement 162A Obtaining information in relation to residents of reciprocating jurisdictions 162B Regulations may prescribe manner of giving notices or other communications 162C Requesting information for the purposes of a care percentage determination under the family assistance law 163 Act not a taxation law 163A Certain instruments not liable to duty 163B Regulations in relation to overseas‑related maintenance obligations etc. 164 Regulations Schedule 1—The Costs of the Children Table 1 The Costs of the Children Table 2 Child support income ranges—fraction of MTAWE row 3 Costs of the children Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history