Brennan and Long (Child support)

This matter concerned an application for review of a child support assessment. The applicants, Brennan and Long, sought to have the administrative assessment of child support reviewed and set aside. The dispute arose from the use of an erroneous figure for adjusted taxable income for past periods in the calculation of the child support assessment.

The primary legal issue before the court was whether the administrative assessment of child support was incorrect due to the application of an erroneous figure for adjusted taxable income. This required the court to consider the particulars of the administrative assessment and the notices of assessment issued by the Australian Taxation Office (ATO).

The court found that the adjusted taxable incomes for past periods, as provided by the ATO, contained an erroneous figure. This error directly impacted the calculation of the child support assessment. Consequently, the court determined that the administrative assessment was incorrect and should be set aside and substituted with a corrected assessment.