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.

3.2 Tax lodgement

Introduction

Child support assessments (1.1.C.70) are generally based on both parents’ (1.1.P.10) ATI (1.1.A.20) for the last relevant financial year (1.1.L.10) and the level of care (1.1.C.10) they provide for their children. A parent who receives or pays child support (1.1.C.60) has an annual tax lodgement obligation to ensure their assessment is based on their most up-to-date income.

This chapter explains how parent’s meet their annual tax lodgement obligation, and how an assessment may be updated if the Registrar receives new income information from an amended tax assessment.

Information about how a tax assessment may replace a provisional income (1.1.P.130) is provided at 3.3.3.

Information about tax refund intercepts (1.1.T.40) is provided at 8.3.1.

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