Levick and Whitworth (Child support)

This matter concerned an appeal by the applicant, Levick, against a decision of the Child Support Registrar regarding the calculation of child support payable to the respondent, Whitworth. The dispute centred on whether certain post-separation costs incurred by Levick should be excluded from his adjusted taxable income for the relevant assessment period.

The primary legal issue before the court was whether an amount earned by Levick in the ordinary course of his employment after the date of separation, and which was used to meet post-separation expenses, should be excluded from his adjusted taxable income when calculating child support. The court was required to determine the correct interpretation and application of the relevant provisions of the *Child Support (Registration and Collection) Act 1988* (Cth) concerning the calculation of adjusted taxable income.

The court reasoned that the income in question was earned in the ordinary course of Levick's employment and was therefore assessable income. It held that the legislation did not provide for the exclusion of income simply because it was used to meet post-separation expenses. The court applied the principle that income earned after separation, in the ordinary course of employment, forms part of a parent's adjusted taxable income for child support purposes. Consequently, the decision under review was set aside and substituted with a new assessment that included the disputed income.