Section 146J — Child Support (Assessment) Act 1989: Effect of election
Text of the provision Official document
(1) If a parent makes an election under subsection 146G(1) relating to a child, then, for the purposes of making the provisional notional assessment, the parent’s adjusted taxable income is the amount the parent estimated. (2) Subsection (1) has effect subject to any order or determination referred to in paragraph (a) of the definition of income amount order that is made after the making of the election that applies in relation to the parent and the particular day in the child support period in respect of which the provisional notional assessment is made. (3) The Registrar must take such action as is necessary to give effect to subsection (1) in relation to the provisional notional assessment that has been made in relation to the parent and the child (whether by varying the provisional notional assessment or otherwise).
Official source: Federal Register of Legislation
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →