Mallinson and Springall (Child support)

The case of *Mallinson and Springall* concerned an application to depart from a child support administrative assessment. The dispute involved the father's income, property, and financial resources, and the mother's application to have the assessment varied to better reflect the father's actual financial capacity and the needs of the children. The matter was heard by Member R Anderson.

The primary legal issue before the court was whether the father's adjusted taxable income, as determined for the purposes of the child support assessment, accurately reflected his true financial position. Specifically, the court had to consider whether certain financial benefits and the progressive acquisition of business assets and vehicles by the father, who had transitioned from employment with his parents' business to operating as a sole trader through a different entity, constituted income or financial resources that should be taken into account. The court also had to consider the impact of variable business activities and income, additional financial benefits received, and the father's current arrears on the assessment.

Member R Anderson reasoned that the father's financial arrangements, including drawings, use of vehicles, and the payment of personal expenses through his business, indicated a capacity to pay more child support than was being assessed. The court noted that the father had been over- and under-assessed in earlier periods and consistently under-assessed in later periods, suggesting a pattern of income concealment or under-reporting. Applying the principles of child support legislation, which aims to ensure that both parents contribute to the financial needs of their children, the court found that the administrative assessment did not adequately reflect the father's financial capacity and the children's needs.

Consequently, the decision under review was set aside and substituted with a new assessment that took into account the father's broader financial position and benefits.