Document ID: chunk:federal_register_of_legislation:C2010C00151:clause:1_55j
Version: federal_register_of_legislation:C2010C00151
Segment Type: clause
Provision Reference: sch 1 cl 55J
Character Range: 59481–60210

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 might make a determination of a parent's adjusted taxable income if the parent has not lodged a tax return.
         • 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 days in a child support period.

Subdivision B—Adjusted taxable income determined by reference to taxable income for last relevant year of income