Ganson and Ganson (Child support)

The Administrative Appeals Tribunal considered the child support assessment for the parties, Mr. and Ms. Ganson. The dispute concerned whether certain post-separation costs incurred by Mr. Ganson should be excluded from his adjusted taxable income for the last relevant year when calculating child support obligations.

The Tribunal was required to determine whether the specific post-separation expenses claimed by Mr. Ganson qualified for exclusion from his adjusted taxable income under the relevant provisions of the *Child Support (Registration and Collection) Act 1988* (Cth). This involved an interpretation of how such costs impacted the calculation of his assessable income for child support purposes.

The Tribunal reasoned that the legislation allows for the exclusion of certain expenses that are not for the benefit of the child or the other parent, particularly those incurred after separation that do not contribute to the child's needs. Applying this principle, the Tribunal found that the post-separation costs in question were indeed of a nature that warranted exclusion from Mr. Ganson's adjusted taxable income. Consequently, the Tribunal affirmed the decision under review.