Compilation No. 66
Compilation date: 6 May 2024
Includes amendments: Act No. 87, 2023
Registered: 6 May 2024
About this compilation
This is a compilation of the Child Support (Assessment) Act 1989 that shows the text of the law as amended and in force on 6 May 2024 (the compilation date ).
The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law.
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self - repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
3 Duty of parents to maintain their children
4 Objects of Act
4A Application of the Criminal Code
5A Definition of annualised MTAWE figure
5B Definition of target foreign income
6 Interpretation--expressions used in Registration and Collection Act
7 Interpretation--expressions used in Part VII of Family Law Act
7A Meaning of child support period
7B Meaning of eligible carer
9 Interpretation--meaning of separated
10 Interpretation--meaning of resident of Australia
12 Interpretation--happening of child support terminating events
12A Use of computer programs to make decisions
13 Extension and application of Act in relation to maintenance of exnuptial children
14 Additional application of Act in relation to maintenance of children of marriages
15 Corresponding State laws
16 Act to bind Crown
16A Norfolk Island
17 Court counselling facilities to be made available
Part 3--Children who may be covered by Act
18 Act applies only in relation to eligible children
19 Children born on or after commencing day are eligible children
20 Children of parents who separate on or after commencing day are eligible children
21 Children with a brother or sister who is an eligible child are eligible children
22 Exclusion of certain children from coverage of Act
Part 4--Applications to Registrar for administrative assessment of child support
Division 1--Application requirements
23 Application requirements generally
24 Children in relation to whom applications may be made
25 Persons who may apply--parents
25A Persons who may apply--non - parent carers
26 Requirements of applications where there are joint carers
26A Requirements of application if child is cared for under child welfare law
27 Application for administrative assessment
28 Application for child support for 2 or more children made in same form
Division 2--Decision on application
29 How decision is to be made
29A Person by whom child support is payable must be Australian resident or resident of reciprocating jurisdiction
29B Applications by residents of reciprocating jurisdictions
30 Decision on application
30A No administrative assessment or acceptance of agreement if contrary to international maintenance arrangement
30B Registrar may refuse application for administrative assessment if overseas liability already registered
31 Requirement to assess child support on acceptance of application
32 Withdrawal of application by applicant
Division 3--Notice of decision
33 Notice to be given to unsuccessful applicant
34 Giving notice of successful application
Part 4A--Assessments of child support for later child support periods
34A Registrar must make assessment when new tax figure is available
34B Administrative assessment for child support period started by new agreement when support already payable
34C Administrative assessments for child support periods not started by application or new agreement
Part 5--Administrative assessment of child support
35A Simplified outline
35B Simplified outline
35C Application of Part to determine annual rate of child support
Subdivision B--Working out annual rates of child support using incomes of both parents in single child support case
35D Application of Subdivision
35 Formula 1: Method statement using incomes of both parents in single child support case with no non - parent carer
36 Formula 2: Working out annual rates of child support using incomes of both parents in single child support case with a non - parent carer
Subdivision C--Working out annual rates of child support using incomes of both parents in multiple child support cases
36A Application of Subdivision
37 Formula 3: Method statement using incomes of both parents in multiple child support cases with no non - parent carer
38 Formula 4: Working out annual rates of child support using incomes of both parents in multiple child support cases with a non - parent carer
Subdivision D--Working out annual rates of child support using income of one parent
38A Application of Subdivision
39 Formula 5: Method statement using income of one parent where other parent not a resident of Australia or in special circumstances
40 Formula 6: Method statement using income of one parent where other parent deceased
Subdivision E--General provisions
40A Cases where there is more than one person entitled to child support
40B Non - parent carer must have applied for child support
40C Parents with more than 65% care
40D Parents with nil child support percentage
Division 3--Child support income
40E Simplified outline
Subdivision B--Child support income and combined child support income
41 Working out parent's child support income
42 Working out parents' combined child support income
Subdivision C--Working out the components of child support income
43 Working out parent's adjusted taxable income
44 Post - separation costs
45 Working out the self - support amount
46 Working out parent's relevant dependent child amount
47 Working out multi - case allowances
Division 4--Percentage of care
48 Simplified outline
Subdivision B--Determination of percentage of care
49 Determination of percentage of care--responsible person has had etc. no pattern of care for a child
50 Determination of percentage of care--responsible person has had etc. a pattern of care for a child
51 Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with
53 Section 51 does not apply in certain circumstances
53A Meaning of interim period
53B When a person has increased care of a child
54 When a person has reduced care of a child
54A Working out actual care, and extent of care, of a child
54B Days to which the percentage of care applies if section 51 did not apply etc. in relation to a responsible person
54C Days to which the percentage of care applies if 2 percentages of care apply under section 51 in relation to a responsible person
54D Rounding of a percentage of care
54E Registrar must have regard to guidelines about the making of determinations
Subdivision C--Revocation and suspension of determination of percentage of care
54F Determination must be revoked if there is a change to the responsible person's cost percentage
54FA Suspension of determination before the end of the maximum interim period if there is a change to the responsible person's cost percentage
54G Determination must be revoked if there is less than regular care etc.
54H Registrar may revoke a determination of a responsible person's percentage of care
54HA Suspension of determination of a responsible person's percentage of care before the end of the maximum interim period
54J Registrar must have regard to guidelines about the revocation of determinations
Subdivision D--Percentages of care determined under the Family Assistance Act
54K Percentages of care determined under the Family Assistance Act that apply for child support purposes
54L Reviews of percentages of care under the Family Assistance Administration Act apply for child support purposes
Division 5--Working out other elements for the formulas
55A Simplified outline
Subdivision B--Working out other elements for the formulas
55B Working out income percentages
55C Working out cost percentages
55D Working out child support percentages
55E Working out the multi - case cap
Division 6--The costs of the child
55F Simplified outline
Subdivision B--The costs of the child
55G Working out the costs of the children
55H Working out the costs of the child
55HA Working out the costs of the child if parents have multiple child support cases
Division 7--Assessments and estimates of adjusted taxable income
55J Simplified outline
Subdivision B--Adjusted taxable income determined by reference to taxable income etc.
56 Taxable income is as assessed under Income Tax Assessment Act
57 Taxable income for child support purposes where taxable income determined to be nil under Income Tax Assessment Act
58 Determination by the Registrar of a parent's adjusted taxable income
58AA ATI indexation factor for determinations under section 58
58A Subsequently ascertaining components of a parent's adjusted taxable income
58B Inclusion of overseas income in working out a parent's adjusted taxable income
58C Determination of overseas income if information and documents in Registrar's possession are sufficient
58D Determination of overseas income if information and documents in Registrar's possession are insufficient
Subdivision C--Child support income determined by reference to parent's estimate of adjusted taxable income
60 Parent may elect to estimate his or her adjusted taxable income for a year of income
61 Effect of election
62 Revocation of income election
62A Parent must elect a new estimate of 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
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
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
Division 9--Liability to pay child support as assessed
76A Simplified outline
77 Effect of assessment
78 When amounts of child support due and payable
79 Recovery of amounts of child support
Part 6--Consent arrangements
80A Simplified outline
80B Cases in relation to which Part applies
Division 1A--Binding and limited child support agreements
Subdivision A--Binding child support agreements
80C Making binding child support agreements
80CA No variation of binding child support agreements
80D Terminating binding child support agreements
Subdivision B--Limited child support agreements
80E Making limited child support agreements
80F No variation of limited child support agreements
80G Terminating limited child support agreements
Division 2--Child support agreement requirements
81 Child support agreement definition and general requirement
82 Children in relation to whom agreements may be made
83 Persons who may be parties to agreements
84 Provisions that may be included in agreements
85 Child support agreement must not provide for person who is not eligible carer to be paid child support
Division 2A--Other rules relating to child support agreements
86 Suspension of child support agreements when person is not eligible carer
86A Apportioning amounts payable under child support agreements
87 Agreement may be made in relation to 2 or more children etc.
Division 3--Applications to Registrar for acceptance of child support agreements
88 Application requirements generally
89 Formal requirement for applications
90 Application for 2 or more separate agreements may be made in same form
Division 4--Decisions on applications
91 How decision is to be made
92 Decision on application
93 Liability to pay child support arises on acceptance of application where child support not already payable etc.
94 Registrar to take action to give effect to accepted child support agreement or termination agreement etc.
95 Effect of certain provisions of accepted child support agreements
Division 5--Notice of the decision
96 Notice of decision to be given
Part 6A--Departure from administrative assessment of child support (departure determinations)
98A Simplified outline
Division 2--Departures initiated by a liable parent or carer
98B Application for determination under Part
98C Matters as to which Registrar must be satisfied before making determination
98D Formal requirements for application
98E Registrar may refuse to make determination because issues too complex
98F Application disclosing no grounds etc. for making determination--how dealt with
98G Other party to be notified
98H Procedure for dealing with application
98J Subsequent applications
98JA Notice of refusal to be served on parties
Division 3--Departures initiated by the Registrar
98K Registrar may initiate a determination under this Part
98L Matters as to which Registrar must be satisfied before making determination
98M Parties to be notified
98P Parties may jointly elect that Registrar discontinue proceedings
98R Registrar may refuse to make determination because issues too complex
98RA Notice of refusal to be served on parties
Division 4--Determinations that may be made under this Part
98S Determinations that may be made under Part
98SA Variation not to be below minimum annual rate of child support
Division 5--Child support agreements
98T Parties may enter into child support agreement
98U Decision on child support agreement
Division 6--Pending applications
98V Pending application not to affect assessment
Part 7--Court review of certain decisions
98W Simplified outline
Division 1--Jurisdiction of courts
98X Simplified outline of this Division
99 Jurisdiction of courts under Act
100 Application of Family Law Act
101 Appeals from courts of summary jurisdiction
102 Appeals to High Court
Division 2--Declarations relating to whether persons should be assessed in respect of the costs of the child
106 Simplified outline
106A Declaration that a person should be assessed in respect of the costs of the child
107 Declaration that a person should not be assessed in respect of the costs of the child
107A Implementation of declaration under section 107 if assessment relates to 2 or more children
108 Implementation of decisions
109 Pending application not to affect assessment
Division 3--Application for amendment of administrative assessment that is more than 18 months old
110 Simplified outline
111 Application for amendment of administrative assessment that is more than 18 months old
112 Court may grant leave to amend administrative assessment that is more than 18 months old
113 Implementation of decisions
113A Pending application not to affect assessment
Division 4--Orders for departure from administrative assessment in special circumstances (departure orders)
113B Simplified outline
114 Additional particular objects of Division
116 Application for order under Division
117 Matters as to which court must be satisfied before making order
118 Orders that may be made under Division
119 Implementation of orders
120 Pending proceeding not to affect assessment
Division 5--Orders for provision of child support otherwise than in form of periodic amounts paid to carer
121 Additional particular objects of Division
122 Cases in relation to which Division applies
123 Application for order under Division
123A Orders for provision of child support in the form of lump sum payment to be credited against amounts payable under liability
124 Orders for provision of child support otherwise than in form of periodic amounts paid to carer entitled to child support
125 Court to state relationship between order and assessed child support
126 Court to give reasons for order
127 Effect of orders on administrative assessment of child support
129 Modification of orders under Division
130 Court to give reasons for modifications
131 Court may make orders consequential upon the discharge of orders etc.
Division 6--Setting aside accepted child support agreements
135 Simplified outline
136 Power of court to set aside child support agreements or termination agreements
137 Court may make orders consequential on setting aside of agreement
138 Implementation of decisions
Division 7--Urgent maintenance orders
138A Simplified outline
139 Urgent maintenance orders
Division 8--Provisions relating to court orders
140A Simplified outline
141 General powers of court
142 Cessation of orders under Act
143 Amounts paid where no liability to pay exists etc.
143A Simplified outline
143B Frivolous or vexatious proceedings
144 Determining when decision of a court becomes final
145 Registrar may intervene in proceedings
146 Copies of orders to be forwarded to Registrar
Part 7A--Notional assessments
146A Simplified outline
Division 2--Notional assessments
146B Provisional notional assessments
146BA Application of Part 5 to provisional notional assessments
146C Variation of provisional notional assessments
146D Departure determinations in respect of provisional notional assessments
146E Notional assessments
146EA Amendment of notional assessment
146F Later provisional notional assessments
Division 3--Estimating adjusted taxable income for notional assessments
146G Estimating adjusted taxable income for purposes of notional assessments
146H Registrar may refuse to accept election
146J Effect of election
146K Revocation of election
146L Effect of revocation
147 Secretary has general administration of Act
148 Annual report
150AA Offence of unauthorised use of information
150A Applications, notices, elections and replies to be in the manner specified by the Registrar
150B Registrar's power to request tax file numbers
150D Registrar may require Commissioner to provide information
150DA Registrar's jurisdiction to cease in certain circumstances
150E Suspension of liability to pay child support where parents reconcile
150F Suspension of liability to pay child support if notification delayed when persons have swapped eligible carer roles
151 Election to end administrative assessment
151B Application for assessment/agreement to continue beyond child's 18th birthday
151C Application for assessment/agreement to continue--Registrar's decision
151D Application under subsection 151B(1) for assessment/agreement to continue--consequences of acceptance
151E Applications under subsection 151B(1A) in respect of administrative assessments--consequences of acceptance
152 Court order etc. to cease to have effect where child support becomes payable
153 Evidentiary certificates by Registrar
153A Indexation of amounts
155 Publication of figures
156 Rounding of amounts
157 Appearance by Registrar in proceedings etc.
158 Judicial notice of signature of Registrar etc.
159 False or misleading statements
159A Statements made recklessly etc.
159B Failure to notify required information
160 Notification requirements
161 Obtaining of information and evidence
162 Order to comply with requirement
162A Obtaining information in relation to residents of reciprocating jurisdictions
162B Regulations may prescribe manner of giving notices or other communications
162C Requesting information for the purposes of a care percentage determination under the family assistance law
163 Act not a taxation law
163A Certain instruments not liable to duty
163B Regulations in relation to overseas - related maintenance obligations etc.
Schedule 1--The Costs of the Children Table
1 The Costs of the Children Table
2 Child support income ranges--fraction of MTAWE row
3 Costs of the children
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003 .
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.