Document ID: chunk:federal_register_of_legislation:C2018A00036:clause:1_43:p1
Version: federal_register_of_legislation:C2018A00036
Segment Type: clause
Provision Reference: sch 1 cl 43 (pt 1/2)
Character Range: 67780–70467

43  After subsection 58A(3)
Insert:
 (3A) If, after an administrative assessment of child support is amended under subsection (2) or (3) because of subparagraph (1)(b)(i), the assessment (the tax assessment) of a parent's taxable income is amended (whether or not because of an objection, appeal or review), the Registrar may further amend the administrative assessment to take account of the amendment to the tax assessment.

Amended tax assessments—retrospective determinations
 (3B) An amendment of the administrative assessment under subsection (3A) must be 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 if:
 (a) the parent's adjusted taxable income worked out as a result of the amended tax assessment is higher than the amount determined under section 58; or
 (b) the parent lodged his or her income tax return for that year of income with the Commissioner of Taxation on or before the day by which the parent was required to lodge the income tax return for that year (taking into account any deferral under section 388‑55 in Schedule 1 to the Taxation Administration Act 1953) and:
 (i) the parent applied for the amendment of the tax assessment on or before the day by which the parent was required to lodge his or her income tax return for that year; or
 (ii) the parent applied for the amendment of the tax assessment before the end of 28 days after the parent was given the tax assessment (including an amended tax assessment) by the Commissioner of Taxation; or
 (iii) the parent applied for the amendment of the tax assessment before the end of 28 days after the parent becomes aware that the tax assessment is not correct if the parent did not apply for the amendment on or before a day referred to in subparagraph (i) or (ii) because of circumstances beyond the knowledge or control of the parent; or
 (iv) the parent did not apply for the amendment of the tax assessment on or before any of the days referred to in subparagraph (i), (ii) or (iii), but the Registrar is satisfied that special circumstances exist.
 (3C) An amendment of the administrative assessment under subsection (3A) must be in accordance with subsection (3E) if:
 (a) subsection (3B) does not apply; and
 (b) the parent's adjusted taxable income (the later income) worked out as a result of the amended tax assessment is:
 (i) higher than the earlier ascertainment of the parent's taxable income; but
 (ii) lower than the amount determined under section 58.
 (3D) An amendment of the administrative assessment under subsection (3A) must be in accordance with subsection (3E) if: