JWTJ and Child Support Registrar (Child support second review)

This matter concerned a second review by the Administrative Appeals Tribunal (AAT) of a child support care percentage decision. The applicant sought to have the existing care percentage determination revoked and a new determination made, arguing that his actual care of the child had changed significantly due to the child's leukaemia diagnosis and subsequent treatment. The dispute centred on the appropriate care period and the applicant's percentage of care during that period, with conflicting evidence presented by both parties.

The Tribunal was required to determine whether the applicant's care percentage had changed, the appropriate care period, and if a pattern of care existed during that period. It also needed to ascertain if the applicant's actual care percentage corresponded with the previous determination by the AAT. If not, the Tribunal had to consider whether to revoke the existing determination and make a new one, applying sections 54F, 54G, or 54H of the Assessment Act, and determine the effective date of any new determination.

The Tribunal's reasoning involved an examination of the definition of a "care percentage decision" under the Collection Act and the relevant provisions of the Assessment Act concerning the determination of care percentages. It considered sections 49, 50, and 51 of the Assessment Act, which deal with situations where a responsible person has had no pattern of care, a pattern of care, or where action is taken to ensure compliance with a care arrangement. The Tribunal analysed the evidence presented by both the applicant and the other party, including medical records, financial statements, and correspondence, to assess the actual care arrangements during the relevant period. The Tribunal ultimately affirmed the AAT's previous decision.