Document ID: chunk:federal_register_of_legislation:C2024C00851:section:55j
Version: federal_register_of_legislation:C2024C00851
Segment Type: section
Provision Reference: s 55J
Character Range: 174251–174903

55J  Simplified outline
  The following is a simplified outline of this Division:

         • A parent's taxable income is generally the amount of taxable income that is assessed under an Income Tax Assessment Act.
         • The Registrar may determine a parent's adjusted taxable income in certain circumstances.
         • There are limits on the Registrar's ability to amend an assessment for past periods if the parent later lodges his or her tax return.
         • A parent can estimate the amount of his or her adjusted taxable income for a year of income.

Subdivision B—Adjusted taxable income determined by reference to taxable income etc.