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The SSAT affirmed the CSA’s decision to reconcile the paying parent’s estimate of
income. The SSAT found that there is no reason to exclude any amounts from the estimate
reconciliation because it formed part of the parent’s child support income.
When a parent lodges an estimate of income they are required to tell the CSA of
any changes to their circumstances that may affect the accuracy of their estimate.
Parents are informed about their obligations in writing when an estimate of income
is accepted by the CSA.
It is important for parents to notify the CSA when their circumstances change to
ensure their child support assessment is accurate. The CSA must amend an assessment
if a parent’s adjusted taxable income earned over the estimate period is more than
their estimate.
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The SSAT varied a decision made by the CSA in relation to the shared care arrangements
of the children. This appeal was lodged on the basis that the care of one of the
children was not shared. There was no dispute that one child was in the shared care
of the parents.
New information was made available to the SSAT which enabled it to accurately calculate
the number of nights the children spend with both parents.
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The SSAT set aside a decision made by the CSA assessing the paying parent as having
regular care of the children. The CSA based the decision on a Court Order and also
determined that one parent had not taken reasonable action to have the existing
court order changed.
The SSAT was provided with a more recent Court Order than that used by the CSA.,
However, this was not relevant to the decision made by the SSAT. Both parents agreed
that the Court Orders were not being adhered to and the SSAT made a care determination
which reflected the actual care arrangements.
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The SSAT affirmed the CSA’s decision to reduce the child support payable in this
case as a result of including a multi-case allowance.
If a parent pays or receives child support for two or more families, the CSA deducts
an amount — called the multi-case allowance. The multi-case allowance recognises
their responsibility for supporting their children in other child support cases.
More information can be found in the Guide,
Chapter 2.4.9 - Assessments when a parent has multiple child support cases.
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The SSAT affirmed the CSA’s decision to set aside a Change of Assessment decision
which had set the annual rate of child support payable at the minimum rate. Setting
aside this decision resulted in the child support assessment being based on a formula
assessment.
In making the original Change of Assessment decision the CSA was unable to contact
one of the parents. The CSA encourages customers to provide up to date details when
their circumstances change, including current contact details. This ensures the
CSA can contact them to provide them with information about any changes or applications
which may affect their child support assessment.
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The SSAT set aside a decision made by the CSA, making a new decision about the adjusted
taxable income of the paying parent and extended the period of the decision by another
year.
The SSAT issued directions to the paying parent to provided additional financial
information for the SSAT’s consideration. This, in addition to further information
provided by the receiving parent, enabled them to make an informed decision about
the paying parent’s financial resources.
The CSA encourages customers who participate in the Change of Assessment process
to provide the best available and most accurate information about their financial
circumstances. This in turn will assist the CSA to make informed decisions about
a customer’s child support income.
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The SSAT affirmed the CSA’s decision not to reduce the paying parent’s child support
payments based on the costs incurred to spend time with, or communicate with, the
child. Neither the CSA nor the SSAT found that the paying parent’s costs to maintain
contact exceeded the five per cent threshold required to amend an assessment.
A parent (or non-parent carer) can apply for a Change of Assessment in special circumstances
when the costs of maintaining a child are significantly affected by high costs of
enabling a parent to spend time with, or communicate with, the child. A parent’s
costs are considered high if they total more than five per cent of the parent’s
adjusted taxable income for the child support period.
More information can be found in the Guide, Chapter 2.6.7 - high costs in enabling a parent to spend time with,
or communicate with, a child.
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The SSAT set aside the CSA’s decision and adjusted the adjusted taxable income of
the paying parent.
The paying parent provided additional information to the SSAT. However, they found
that the information was not complete or in a format that was readily understood.
The SSAT commented that the obligation to make a full and frank disclosure of all
relevant information, in a way which can be readily understood, is the responsibility
of the parents.
The appeal in this case was lodged and subsequently withdrawn by the paying parent.
The process continued when the receiving parent applied to have the application
re-instated.
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The SSAT set aside the CSA’s decision and adjusted the child support payable to
take into consideration the income of two of the children. The SSAT backdated its
decision to ensure that the child support assessment was accurate for that period.
The SSAT received more up-to-date information about the three children included
in the assessment and used this to make their decision.
If a child is in receipt of a ‘significant income’ a parent can make an application
to change the child support assessment if they feel that the child’s income results
in an unjust and inequitable amount of child support. The CSA will consider the
financial resources of the child in the context of the income and asset position
of both parents and the responsibility of the parents to maintain their children
until they turn 18 years of age.
More information can be found in the Guide, Chapter 2.6.10 - Reason 4 - income of the child.
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The SSAT set aside the CSA’s decision and adjusted the paying parents’ income used
in the assessment. In addition to extending the period of time that the decision
covered, the SSAT also found that the annual rate of child support payable should
be increased to take into account both parents’ agreement for the child to have
a private education.
The SSAT had additional information about the paying parent’s financial circumstances
which enabled it to determine that the paying parent’s income should be set at a
different amount to that set by the CSA.
When making a decision on a Change of Assessment application the CSA departs from
the use of taxable incomes and considers all of the parents’ income and financial
circumstances. The CSA encourages customers who participate in the Change of Assessment
process to provide the best available and most accurate information about their
financial circumstances. This in turn will assist the CSA to make informed decisions
about a customer’s child support income.
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The SSAT set aside a decision by the CSA to refuse an application for an extension
of the time to lodge an objection. The SSAT decided that the customer’s objection
was lodged within the required timeframe.
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The SSAT affirmed the CSA’s decision to change the child support assessment. This
was on the basis that the administrative assessment resulted in an unjust and inequitable
level of child support because of the income, earning capacity, property and financial
resources of the paying parent.
The CSA encourages customers who participate in the Change of Assessment process
to provide the best available and most accurate information about their financial
circumstances; this in turn will assist the CSA to make informed decisions about
a customer’s child support income.
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The SSAT set aside the CSA’s decision and set the applicant’s income
at a higher rate. The SSAT found that an assessment based on the applicant’s
taxable income would have resulted in an unjust and inequitable level of child support
because of the income, earning capacity, property and financial resources of the
paying parent.
The CSA encourages customers who participate in the Change of Assessment process
to provide the best available and most accurate information about their financial
circumstances; this in turn will assist the CSA to make informed decisions about
a customer’s child support income.
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The SSAT set aside the CSA’s decision on the amount of opt-in arrears owed
by the paying parent. Opt-in arrears occur when a paying parent fails to comply
with a private child support arrangement and the receiving parent applies to the
CSA to resume collection. A paying parent who applies for collection to resume can
also apply for CSA to collect arrears for them. The SSAT found that there was evidence
available of payments made by the paying parent towards child support during the
opt-in period. This decision has reduced the arrears owed by the paying parent.
The CSA encourages customers that choose private collection as a way of transferring
child support payments, to put their payment arrangement in writing, so both parents
can see the details that have been agreed to. It’s also important to keep
records so that customers can track what has been paid or received.
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The SSAT set aside the CSA’s decision and adjusted the taxable income of both
the paying parent and the receiving parent.
The CSA encourages customers who participate in the Change of Assessment process
to provide the best available and most accurate information about their financial
circumstances; this in turn will assist the CSA to make informed decisions about
a customer’s child support income.
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The SSAT affirmed the CSA’s decision not to grant an extension of child support
beyond the child’s 18th birthday because there were no exceptional
circumstances to allow a late application by the receiving parent. The SSAT formed
the view that a lack of knowledge that an application must be lodged before the
child turned 18 did not amount to an exceptional circumstance. This decision highlights
that unless there are exceptional circumstances, the receiving parent must apply
after the child turns 17 but before their 18th birthday.
If your child turns 18 while attending full-time secondary school, you can apply
to extend the child support assessment or agreement until the last day of the school
year.
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The SSAT affirmed the CSA’s decision to base the child support assessment
on the level of care on the care arrangements agreed upon by the parents in the
court order.
Generally, a person’s percentage of care will be determined by the most recent
care arrangements agreed upon by the parents (or the parent/s and a non-parent carer).
This agreement might take the form of an oral agreement, a written agreement, a
parenting plan or a court order. When a parent or non-parent carer advises CSA that
the care is not taking place as provided for in the written agreement, parenting
plan or court order, and they are unable to come to a new agreement, they may apply
to the CSA for a below regular care determination or an interim care determination.
For further information about care refer to
Part 2.2 of the Guide.
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The SSAT affirmed the CSA’s decision to reconcile the paying parent’s
estimate of income.
When a parent’s income changes, they may be able to update their existing
adjusted taxable income by giving the CSA an estimate of their current income. More
information can be found in the Guide,
Chapter 2.5.1 – Estimates of Income.
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The SSAT set aside a decision by the CSA giving the paying parent below regular
care. The SSAT received additional information which enabled it to accurately calculate
the number of nights that the terms of the court order provided.
The SSAT also varied the care period determined by the CSA to take effect from the
date of notification of the change in care. In WA ex–nuptial cases the care period
is the twelve month period starting from the date the CSA becomes aware of a potential
change in care.
The CSA acknowledges that establishing care arrangements can be a complex matter.
The CSA is continually improving the technical capability of its staff and has a
comprehensive training strategy to enhance staff understanding of child support
legislation.
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The SSAT affirmed the CSA’s decision to change the child support assessment.
This was on the basis that the administrative assessment resulted in an unjust and
inequitable level of child support because of the income, earning capacity, property
and financial resources of the paying parent.
The CSA encourages customers who participate in the Change of Assessment process
to provide the best available and most accurate information about their financial
circumstances; this in turn will assist the CSA to make informed decisions about
a customer’s child support income.
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The SSAT set aside a decision by the CSA not to vary an assessment. New information
was made available to the SSAT which enabled it to form the view that the formula
assessment should be varied to take into account the customer’s special circumstances.
CSA encourages customers who participate in the Change of Assessment process to
provide the best available and most accurate information about their financial circumstances;
this in turn will assist the CSA to make informed decisions about a customer’s child
support income.
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The SSAT affirmed the CSA’s decision to change the child support assessment on the
basis that the administrative assessment resulted in an unjust and inequitable level
of child support because of the income, earning capacity, property and financial
resources of the paying parent.
CSA encourages customers who participate in the Change of Assessment process to
provide the best available and most accurate information about their financial circumstances;
this in turn will assist the CSA to make informed decisions about a customer’s child
support income.
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The SSAT varied the CSA’s decision to set the paying parents income and increase
the child support assessment amount. New information was made available to the SSAT
which enabled it to form the view that the paying parent’s income should be set
at a different level to the amount set by the CSA.
CSA encourages customers who participate in the Change of Assessment process to
provide the best available and most accurate information about their financial circumstances;
this in turn will assist the CSA to make informed decisions about a customer’s child
support income.
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The SSAT set aside a decision by the CSA to refuse an application for an extension
of time to lodge an objection. The SSAT decided that there was merit to the applicant’s
objection and it would be fair to grant the extension of time. The SSAT noted that
Mr Pike may have misunderstood the CSA’s advice to him in relation to the process
of obtaining an extension of time to lodge an objection.
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The SSAT set aside the CSA’s decision not to credit a prescribed non-agency payment.
The SSAT took the view that CSA’s policy to only credit compulsory school fees as
prescribed non-agency payments was incorrect. The decision the SSAT made was to
credit non-compulsory school fees, which were predominately payments associated
with the children undertaking sports activities, as prescribed non-agency payments.
The CSA is currently reviewing the advice contained in The Guide with a view to
ensuring that the policy is consistent with the legislation and the intent of the
legislation.
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The SSAT affirmed the CSA’s decision not to exclude the paying parent’s additional
income earned post separation. Both decisions were on the basis that the paying
parent’s additional income was not a result of separation and would have been earned
in the ordinary course of events.
Parents who earn additional income (earned, derived or received after separation)
may apply to the CSA to have this excluded from their adjusted taxable income for
the calculation of their child support assessment. More information can be found
in the Guide, Chapter 2.5.2
- Additional Income Earned Post Separation.
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