Document ID: chunk:federal_register_of_legislation:C2024C00851:front:0:p5
Version: federal_register_of_legislation:C2024C00851
Segment Type: other
Provision Reference: 
Character Range: 10799–13744

his or her adjusted taxable income for a year of income
63 Effect of later election
63AA Registrar may refuse to accept an income election
63AB Notice to be given if Registrar refuses to accept an income election
Subdivision D—Year to date income amounts
63AC Parent may elect a new year to date income amount
63AD Registrar may refuse to accept an election of a new year to date income amount
63AE Registrar may determine a new year to date income amount
63AF Parent's applicable YTD income amount
Subdivision E—Amendment of assessments
63A Amendment of assessment based on income election if event affecting accuracy of estimate occurs
63B Amendment of assessment based on income election if Registrar asks for information supporting estimate
63C Amendment of assessment in minimum rate cases
Division 7A—Reconciliation of estimates of adjusted taxable income
Subdivision A—Reconciliation using a parent's actual adjusted taxable income
64 Reconciliation using a parent's actual adjusted taxable income—single income election
64A Reconciliation using a parent's actual adjusted taxable income—more than one income election
64AA Action by Registrar following reconciliation
Subdivision B—Reconciliation using a parent's determined ATI
64AB Registrar to determine a parent's adjusted taxable income for the purposes of reconciliation
64AC Reconciliation using a parent's determined ATI—single income election
64AD Reconciliation using a parent's determined ATI—more than one income election
64AE Action by Registrar following reconciliation
Subdivision C—Penalty
64AF Penalty if a parent underestimates an income amount
64AG Amount of penalty
64AH Remission of penalty
Division 8—Provisions relating to the making of assessments
Subdivision A—Preliminary
64B Simplified outline
Subdivision B—Annual rates of child support for low income parents and minimum annual rates of child support
65A Annual rate of child support for low income parents not on income support
65B Application for section 65A not to apply
66 Minimum annual rate of child support
66A Registrar may reduce an assessment to nil in certain cases
66B Amendment of assessment made under section 65B or 66A
66C Notice to be given to unsuccessful applicant
Subdivision C—Making administrative assessments
66D How assessment is to be made
67 Assessment to relate to all children for whom child support is payable by parent
67A Offsetting of child support liabilities
68 Assessment to relate to whole or part of single child support period
69 Conversion of annual rates into daily rates of payment
70 Evidence relating to assessments
71 Assessment for part of a child support period
72 Validity of assessments
73 Assumptions as to future events
73A Registrar becoming aware of relevant dependent child
74 Registrar to give effect to happening of child support terminating events etc.
74A Date of effect of change in care
75 Amendment of assessments
76 Notice of assessment to be given