Howse and Howse (Child support)

The Administrative Appeals Tribunal considered the dispute between the parties, identified as Howse and Howse, concerning the particulars of a child support administrative assessment. The core of the disagreement related to the adjusted taxable income of the liable parent and whether an estimate of income should have been accepted in the assessment process.

The Tribunal was required to determine whether the adjusted taxable income of the liable parent had been correctly applied in the child support assessment. Additionally, the Tribunal had to consider whether an estimated income figure, used in the assessment, should have been accepted by the Australian Taxation Office (ATO) in the first instance.

The Tribunal affirmed the decision under review, indicating that the ATO's application of the liable parent's adjusted taxable income was correct. Furthermore, the Tribunal found that the estimate of income used in the assessment was appropriately considered and accepted. The specific reasoning behind these affirmations, including the application of relevant child support legislation and principles regarding income estimation, led to the conclusion that the administrative assessment was sound.