Lebaigue and Child Support Registrar (Child support)

This matter concerned an appeal by the father, Mr Lebaigue, against a decision of the Child Support Registrar regarding the assessment of child support. The dispute centred on whether the father's income should be assessed at a higher amount than declared, specifically concerning income derived from his employment as a director of a company. The appeal was heard by Senior Member S De Bono.

The primary legal issue before the Tribunal was whether the Registrar had correctly assessed the father's child support liability by attributing to him a higher income than he had declared. This involved determining whether the father had intentionally and unreasonably reduced his taxable income, thereby affecting his child support obligations, and whether the Registrar had erred in applying section 117 of the *Child Support (Registration and Collection) Act 1988* (Cth) to attribute additional income.

Senior Member S De Bono reasoned that the Registrar was entitled to attribute income to the father under section 117 of the *Child Support (Registration and Collection) Act 1988* (Cth) if satisfied that the father had intentionally and unreasonably reduced his taxable income. The Tribunal considered evidence relating to the father's remuneration from his directorship, including salary, director's fees, and other benefits, and compared this to his declared taxable income. The Senior Member found that the father had indeed reduced his taxable income and that this reduction was both intentional and unreasonable in the circumstances, justifying the Registrar's assessment.

The appeal was dismissed, and the Registrar's assessment of child support was affirmed.