Havertz and Sanson (Child support)

This matter concerned an application by the liable parent, Mr Havertz, seeking to adjust his child support assessment for an earlier period. The dispute centred on whether his declared taxable incomes for previous years should be backdated to reflect a lower amount. The decision was made by Member S Brakespeare of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether the conditions for changing an adjusted taxable income to a lower amount from an earlier date, as stipulated by the *Child Support (Registration and Collection) Act 1988* (Cth), had been met. Specifically, the Tribunal had to determine if Mr Havertz had provided sufficient evidence to justify altering his previously declared income for the relevant past periods.

The Tribunal affirmed the decision under review, finding that the conditions for backdating the adjusted taxable income to a lower amount were not satisfied. The legislation requires specific circumstances to be met for such a retrospective adjustment, and the evidence presented by Mr Havertz did not meet these stringent requirements. Consequently, the Tribunal concluded that the original assessment, based on the declared incomes, should stand.