2.4.4.10 Child support income
Introduction
This topic explains how child support income (1.1.C.120) is calculated and when it is used in the child support formula (1.1.C.110).
Act references
CSA Act Part 5 Division 2, Part 5 Division 3, Part 6A, Part 7 Division 4
Description
Child support income is calculated in Step 1 of the child support formula to determine a parent’s (1.1.P.10) financial capacity to support all their biological or adopted children. A parent's child support income is their:
- ATI (2.4.4.20) (1.1.A.20), less
- the self-support amount (1.1.S.20), less
- any relevant dependent child (1.1.R.60) amount, less
- any multi-case allowance (1.1.M.30).
The way child support income is calculated for the relevant dependent child amount and the multi-case allowance within Step 1 is explained below.
Child support income | Components of child support income |
---|---|
Calculating the relevant dependent child amount | A parent's child support income is their:
|
Calculating multi-case costs for the multi-case allowance | A parent's child support income is their:
|
Child support income determined in some other way
Other provisions of the Act may also be used to determine a parent's child support income. The income to be used for a parent may be set by a change of assessment (1.1.C.50) decision (5.5.2) under Part 6A of the Act. There may be a child support agreement (Part 6) that specifies the income to be used. A court order made under Division 4 of Part 7 of the Act (a departure order (10.4.2)) may set the income amount to be used. A determination made under section 44 (post separation costs (2.5.2)) of the Act will identify the figure to be used as a parent's ATI in the calculation of the child support income.
When is child support income used in the child support formula?
A parent’s child support income is used in Step 2 of the child support formula to calculate combined child support income (1.1.C.190), and in Step 3 to calculate each parent’s income percentage (1.1.I.30).
Combined child support income is used in Step 7 of the child support formula to calculate the COTC for an assessment.