1.1.F.50 Formula assessment (FTB)


For the purposes of FTB, a formula assessment is an assessment made by Child Support under the Child Support (Assessment) Act 1989 of the payer's (1.1.P.72) child support (1.1.C.20) liability. This assessment applies the child support formula against the payer's assessable child support income.

Act reference: CSA Act Part 5 Administrative assessment of child support

Policy reference: FA Guide Child support assessments

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