Diprose and Robson (Child support)

The Administrative Appeals Tribunal considered the dispute between Diprose and Robson concerning a child support assessment. The primary issue was whether the adjusted taxable income declared by the liable parent should be applied to the child support assessment, particularly where the taxable income had not yet been assessed by the Australian Taxation Office.

The Tribunal was required to determine the appropriate method for calculating the liable parent's income for the purposes of child support, given the absence of a finalised taxable income assessment. This involved considering the weight to be given to the liable parent's declared adjusted taxable income when it was suspected to be inaccurate.

The Tribunal found that the liable parent's declared adjusted taxable income was unlikely to be accurate and therefore not a reliable basis for the child support assessment. Applying the principles of the *Child Support (Registration and Collection) Act 1988*, the Tribunal determined that it was appropriate to set aside the original decision under review. The Tribunal substituted its own decision, indicating a departure from the declared income in favour of a more accurate assessment.