Inskip and Souttar (Child support)

The Administrative Appeals Tribunal (AAT) considered an application by the liable parent, Mr Inskip, to change the adjusted taxable income used in a child support administrative assessment for a past period. Mr Souttar, the recipient parent, was also a party to the proceedings. The core of the dispute concerned whether the conditions for altering the assessed income to a lower amount were satisfied.

The Tribunal was required to determine whether the liable parent had demonstrated that his adjusted taxable income for the relevant past period was less than the amount used in the administrative assessment. Specifically, the Tribunal had to assess whether the criteria stipulated in the *Child Support (Registration and Collection) Act 1988* for varying an assessment based on a lower past income were met.

The Tribunal affirmed the decision under review, finding that the conditions for changing the adjusted taxable income to a lower amount were not met. The reasoning focused on the inability of the liable parent to satisfy the statutory requirements for such a variation. The Tribunal applied the principles of the *Child Support (Registration and Collection) Act 1988* concerning the modification of past income assessments, concluding that the evidence presented did not support a reduction.