Koch and Koch (Child support)

This matter concerned an application by the liable parent, Mr Koch, to review a child support administrative assessment issued by the Registrar of Child Support. The dispute centred on whether the adjusted taxable incomes of Mr Koch for past periods should be changed.

The primary legal issue before the court was whether the conditions prescribed by the *Child Support (Registration and Collection) Act 1988* (Cth) for changing an adjusted taxable income for a past period were met. Specifically, the court had to determine if Mr Koch had provided sufficient evidence to demonstrate that the original assessment of his income was incorrect.

The court affirmed the Registrar's decision, finding that Mr Koch had failed to satisfy the statutory requirements for altering his adjusted taxable income for the past periods. The court applied the principles governing the review of administrative assessments, emphasising that a change to a past income figure requires proof that the original assessment was erroneous, not merely that the liable parent's circumstances have changed or that they now have a different view of their income. The evidence presented did not establish that the initial assessment was incorrect.