Bingham and Swinney (Child support)

The Administrative Appeals Tribunal (AAT) considered the child support dispute between Bingham and Swinney. The core of the disagreement concerned the correct calculation of child support payable by Bingham to Swinney, specifically relating to the adjusted taxable income used for the relevant assessment period and the reconciliation of an income estimate.

The Tribunal was required to determine whether the adjusted taxable income for the last relevant year had been correctly applied in the child support assessment. Furthermore, the Tribunal had to ascertain whether an income estimate, which had been provided, was correctly reconciled with the available financial information to ensure the accuracy of the assessment.

In reaching its decision, the Tribunal reviewed the relevant provisions of the *Child Support (Registration and Collection) Act 1988* and the *Income Tax Assessment Act 1997*. The Tribunal affirmed the decisions under review, indicating that the administrative assessment, as it stood, correctly applied the adjusted taxable income and reconciled the income estimate in accordance with the legislative framework.