Effective until 30 June 2008
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| CSA's previous online law & policy guide Effective until 30 June 2008 |
2.8.4: Amending and ending assessmentsContext CSA can amend an assessment to take into account changed circumstances. Legislative references Sections 39, 74, 74A and 75 Child Support (Assessment) Act 1989 Explanation CSA can amend an assessment at any time to give effect to the provisions of the Act (section 75). An assessment can be amended despite the fact that:
The reasons why an assessment may be amended include (but are not limited to):
CSA will amend an assessment under section 75 where the amendment is necessary to give effect to a provision of the Act, either expressly or impliedly. Example An amendment to give effect to a decision to allow an
objection.
CSA cannot amend an assessment where there is no express or implied requirement to amend an assessment. It cannot amend an assessment to give effect to a change in circumstances if it does not affect the annual rate of child support payable. Example A parent's level of care has increased but does not amount to
substantial contact under the Act.
CSA cannot make an amendment that contravenes a specific provision of the Act. Example CSA cannot amend an assessment to give effect to an estimate of income that was made after the estimate period as section 60 requires that an estimate be made before or during the estimate period. Date of effect of change in care If CSA amends an assessment to take into account a change in the level of care a payee provides for a child the amendment takes effect from the day CSA was notified, or becomes aware, of the change (section 74A). However, if the change means that the person is no longer an eligible carer, a terminating event has happened (see below) and the assessment should be amended from the date of that event (section 74). Adding a relevant dependent child If a parent advises CSA of arelevant dependent child that is not taken into account in their child support assessment, CSA can amend the assessment to increase the parent's exempt income. The date of the amendment will depend upon the date CSA became aware of the relevant dependent child (section 39(3)). If CSA becomes aware of the child within 28 days of that child becoming a relevant dependent child (eg the date the child was born, or came to live with the payer), CSA can amend the assessment from the date the child became a relevant dependent child. If a payer notifies CSA of a relevant dependant child within 28 days of CSA sending the payer a notice of assessment under section 34, then CSA can amend that assessment from the date the application was made (section 39(3)(d)) provided that notice was sent not more than 28 days prior to 1/1/2008 (i.e., 4 December 2007) or on or after 1 January 2008. Otherwise, CSA will amend the assessment from the date it became aware of the relevant dependent child. Example An application for administrative assessment is made by F on 20
November 2007. The application is for M to pay child support for F and M's
children A and B. A section 34 notice advising that the application has been
accepted is sent to M on 4 December 2007. M rings CSA on 24 December 2007 to
advise that M and Z have a four year old child, Y. The assessment is amended to
show that M has a relevant dependant child from 20 November 2007.
CSA must amend an assessment from the date a child ceases to be a relevant dependent child, no matter when CSA became aware of that fact (section 39(4)). Giving effect to terminating events or changes in circumstances If CSA is notified, or becomes aware of:
it will immediately take into account a terminating event or change of circumstances that affects the rate of child support payable (section 74). Version 1.4 Issued 1 January 2008 |
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