Section 55J — Child Support (Assessment) Act 1989: Simplified outline

The following is a simplified outline of this Division: • A parent’s taxable income is generally the amount of taxable income that is assessed under an Income Tax Assessment Act. • The Registrar may determine a parent’s adjusted taxable income in certain circumstances. • There are limits on the Registrar’s ability to amend an assessment for past periods if the parent later lodges his or her tax return. • A parent can estimate the amount of his or her adjusted taxable income for a year of income.