Marcotte and Anning (Child support)

The Administrative Appeals Tribunal considered the child support assessment for the child, [Child's Name], in a dispute between the applicant, Marcotte, and the respondent, Anning. The matter concerned an application for a departure from the child support assessment, specifically relating to the income and financial resources of the parents and the proper needs of the child.

The Tribunal was required to determine whether to depart from the child support assessment. This involved assessing whether the assessment was likely to be less than the amount that would have been assessed if the parents' actual or expected income and financial resources were taken into account, and whether the assessment was likely to be less than the amount necessary to meet the proper needs of the child.

The Tribunal found that the applicant, Marcotte, had deliberately structured his business affairs to minimise his taxable income, thereby reducing his child support obligations. It was held that the applicant's actual income and financial resources were significantly higher than his declared taxable income. The Tribunal also considered the reasonable and necessary expenses for the child, including educational costs and extracurricular activities, and concluded that the current assessment did not adequately meet these needs. The Tribunal applied the principles of the *Child Support (Registration and Collection) Act 1988*, focusing on the need to ensure that child support assessments accurately reflect parents' capacity to pay and the actual needs of the child.

The Tribunal set aside the original child support assessment and substituted an amended assessment that took into account the applicant's true income and financial resources, and the proper needs of the child.