The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.I.20 Income estimate

Definition

Child support assessments (1.1.C.70) are generally based on both parents’ (1.1.P.10) ATI from the last relevant financial year and the level of care (1.1.C.10) they provide for their children. If a parent’s income has reduced by 15% or more from the income used in their assessment, they can elect for their assessment to be based on an estimate of their current income. An income estimate is reconciled after the financial year with the parent’s actual income.

Act reference: CSA Act section 5(1)-'income election', Part 5 Division 7 Subdivision C—Child support income determined by reference to parent’s estimate of adjusted taxable income

Policy reference: CS Guide 2.5.1 Income estimates for a year of income, 1.1.L.10 Last relevant year of income

Last reviewed: