MacDougal & Benson

In the matter of *MacDougal & Benson*, heard by Bender J, Mr MacDougal (the Applicant) sought a re-assessment of his child support liability. The dispute arose from an administrative assessment of child support for the period of 1 July 2016 to 30 June 2017, which was based on the Applicant's taxable income as shown in his tax return for the 2014/2015 financial year. This figure was significantly higher than his actual income due to a nominal capital distribution received for tax planning purposes following the sale of a business.

The court was required to determine whether to grant leave to the Child Support Registrar to amend the administrative assessment and issue a departure order, considering the delay in the Applicant's application. The Applicant also sought a determination of his taxable income for the 2014/2015 financial year and an assessment of his child support liability for the period of 1 July 2016 to 30 June 2017, with a view to a departure order being made.

Bender J reasoned that while there was a delay in the Applicant filing his application, this was due to his lack of awareness of the assessment and the associated child support liability. Upon becoming aware of the assessment and a Departure Prohibition Order preventing him from leaving the country, the Applicant promptly filed the current application. The court found that the Applicant had taken all reasonable steps to file the application as soon as he was aware of the issue. Therefore, Bender J exercised discretion under section 111(1)(a) of the *Child Support (Assessment) Act 1989* to grant leave to the Child Support Registrar to amend the assessment and issue a departure order.

The court ordered that leave be granted to the Child Support Registrar to amend the administrative assessment and issue a departure order pursuant to Part 6A of the *Child Support (Assessment) Act 1989*. The court further ordered the Child Support Registrar to make a determination regarding the Applicant's taxable income for the financial year ended 30 June 2015, undertake an assessment of the formula provisions for child support payable for the period 1 July 2016 to 30 June 2017, and make an order for departure from the administrative assessment for that period. Following the making of a departure order, the Child Support Registrar was directed to remit the matter to the Department of Human Services for re-assessment and recalculation of the Applicant's child support liability.