Kane and Kane (Child support)

The Administrative Appeals Tribunal considered an application by the father, Mr K, for review of a decision made by the Child Support Registrar. The Registrar had assessed the father's child support liability based on the child support formula. The father sought to have this assessment set aside or varied.

The primary legal issue before the Tribunal was whether the Registrar had correctly applied the child support formula in calculating the father's assessment. This involved determining the correct treatment of certain income and expense items for the purposes of the formula. Specifically, the Tribunal had to consider whether the father's voluntary contributions to superannuation should be included as relevant income for the assessment.

The Tribunal affirmed the Registrar's decision. It reasoned that voluntary superannuation contributions are generally treated as relevant income for the purposes of the child support formula, unless specific exceptions apply. In this instance, the Tribunal found no basis to exclude the father's superannuation contributions from his assessable income. The Tribunal applied the principles of the *Child Support (Assessment) Act 1989* regarding the calculation of a liable parent's child support obligations.

The Tribunal therefore affirmed the decision of the Child Support Registrar.