Document ID: chunk:federal_register_of_legislation:C2018A00036:clause:1_42
Version: federal_register_of_legislation:C2018A00036
Segment Type: clause
Provision Reference: sch 1 cl 42
Character Range: 67191–67780

42  Subsection 57(7)
Repeal the subsection, substitute:

Higher taxable income to be taken into account
 (7) If, after an administrative assessment of child support is made, the assessment (the tax assessment) of a parent's taxable income is amended (whether or not because of an objection, appeal or review) to determine a taxable income that is higher than nil, the Registrar must amend the administrative assessment on the basis that the parent's adjusted taxable income for that year of income is, and has always been, the amount worked out as a result of the amended tax assessment.