Bissett and Romney (Child support)

This matter concerned a review of an administrative assessment of child support between Mr Bissett and Ms Romney. The dispute centred on the Child Support Agency's acceptance and subsequent treatment of Mr Bissett's estimate of his adjusted taxable income for the 2016/2017 financial year. The review was heard by a Tribunal constituted by Y Webb M.

The legal issues before the Tribunal were whether the Registrar was prevented from reviewing Mr Bissett's estimate of income, and whether the estimate itself was accurately determined. The Tribunal was required to consider the provisions of the Child Support (Assessment) Act 1989, particularly those relating to the election of current adjusted taxable income, the acceptance and refusal of income estimates, and the reconciliation process between estimated and actual income.

The Tribunal reasoned that the Child Support Agency has a discretion under section 63AA of the Assessment Act to refuse an estimate if it is not accurate. It further noted that while an accepted estimate becomes the basis for assessment under subsection 61(1A), the Agency is still required to conduct a reconciliation after the income year ends, and amend the assessment if actual income is higher than estimated income, pursuant to sections 64 and 64A. However, this reconciliation process is excluded by subsection 64(5) if an "income amount order" applies. The Tribunal found that no such order was in place in Mr Bissett's case, and therefore the reconciliation provisions were applicable.

The Tribunal set aside the decision under review and remitted the matter back to the Child Support Agency for reconsideration, with a direction to properly assess Mr Bissett's adjusted taxable income for the relevant period.