Goff and Goff (Child support)

This matter concerned an application for a departure determination under the *Child Support (Registration and Collection) Act 1988* (Cth) by the liable parent, Mr Goff, against a child support assessment made in favour of Ms Goff. The dispute centred on whether the liable parent's income, property, and financial resources, particularly those derived from his business, warranted a departure from the assessment.

The court was required to determine whether a ground for departure was established under section 117 of the Act, specifically concerning the income, property, and financial resources of the liable parent. If a ground was established, the court then had to consider whether it was just and equitable to depart from the assessment, and if so, what departure would be in accordance with the child support நோக்கங்கள் of the Act.

The court found that the liable parent's business income was not accurately reflected in the assessment. It applied the principles of assessing a liable parent's financial capacity, considering not only declared income but also the underlying financial resources and earning capacity of their business. The court concluded that a ground for departure was established due to the discrepancy between the liable parent's actual financial position and the assessed income. The court then considered the just and equitable nature of a departure and the child support நோக்கங்கள், ultimately varying the original decision to depart.