Gereau and Gereau (Child support)

This matter concerned an application for a departure determination under the *Child Support (Registration and Collection) Act 1988* (Cth) by Mr Gereau and Ms Gereau. The dispute involved the adjusted taxable income of both parents for child support assessment purposes, with a particular focus on Mr Gereau's financial resources and capacity to pay. The decision was made by M Martellotta M.

The legal issues before the tribunal were whether it was just and equitable to make a departure determination from the administrative assessment, and whether such a departure would be otherwise proper, considering the public interest and welfare expenditure of the community. Specifically, the tribunal had to determine the appropriate adjusted taxable income for each parent for relevant periods, taking into account their income, property, financial resources, and benefits derived from business activities.

The tribunal reasoned that despite Mr Gereau's claims of being without income, he had access to financial resources, including company cash assets and at least $60,000, which he had used for personal expenses such as mortgage payments and discretionary purchases. The tribunal found that he had the financial capacity to meet his child support obligations of $154 per week without significant hardship. In contrast, Ms Gereau had experienced business closure, potential reliance on income support, and greater care costs due to her full-time care of the children. The tribunal concluded that it was just and equitable to vary Mr Gereau's adjusted taxable income to $103,588 for the period 1 July 2018 to 30 June 2019, and to $60,000 for the period 1 July 2019 until a terminating event for one child. Ms Gereau's adjusted taxable income was varied to $30,479 for the period 1 July 2018 to 30 June 2019. The tribunal also found that the departure was otherwise proper, as it aligned with the legislative objective of parents supporting their children to the extent of their real capacity, rather than relying on public welfare.