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.

3 Income

Introduction

This Part explains how a parent's (1.1.P.10) child support income (1.1.C.120) is calculated and includes information about a parent’s tax lodgement obligation, the types of incomes that may be used in an assessment, and the rules that apply to these incomes.

Last reviewed: 1 July 2025