Document ID: chunk:federal_register_of_legislation:C2024C00851:section:57:p2
Version: federal_register_of_legislation:C2024C00851
Segment Type: section
Provision Reference: s 57 (pt 2/2)
Character Range: 180723–182926

to be nil under an Income Tax Assessment Act; and
 (b) if the notice was dated—the determination is taken to have been made on the date of the notice.
 (6) If a parent has been served a notice under the Income Tax Assessment Act 1936 to the effect that no tax is payable (before the allowance of any rebate or credit) under an Income Tax Assessment Act on the taxable income of the parent for a year of income, then:
 (a) the Commissioner is taken to have determined under the Income Tax Assessment Act that no tax was payable (before the allowance of any rebate or credit) under that Act on the parent's taxable income for the year of income; and
 (b) if the notice was dated—the determination is taken to have been made on the date of the notice.

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.

Date of assessment of a parent's taxable income taken to be date of notice of the assessment
 (8) For the purposes of this section, if:
 (a) notice of an assessment (including an amended assessment) of a parent's taxable income under an Income Tax Assessment Act has been served on the parent under the Income Tax Assessment Act 1936; and
 (b) the notice is dated;
then the assessment is taken to have been made on the date of the notice.

Section not to affect determinations, court orders or consent orders
 (9) This section does not prevent:
 (a) the Registrar from making any determination under Part 6A (departure determinations); or
 (b) a court from making any order under Division 4 of Part 7 (departure orders); or
 (c) the making, and acceptance by the Registrar, of a child support agreement that includes provisions that have effect for the purposes of this Part as if they were such an order made by consent.