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.

3.3 Provisional income - determination of ATI

Context

A key objective of the Child Support Scheme is that parents (1.1.P.10) financially support their children based on their financial capacity. Services Australia uses a parent’s taxable income (1.1.T.20) to determine an ATI (1.1.A.20). The ATI is used to determine a parent’s financial capacity to support their children. Formula assessments (1.1.F.20) use ATI for the last relevant financial year (1.1.L.10) as this is the most current income information available.

When a parent has not lodged a tax return for the last relevant financial year, Services Australia may determine a provisional income (1.1.P.130) for them. A provisional income is based on income information available to Services Australia.

The provisional income may be replaced once the parent lodges their tax return. If Services Australia receives updated income information, a provisional income may be replaced with a new provisional income.

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