Marsden and Marsden (Child support)

The matter of *Marsden and Marsden* concerned an application for review of a child support administrative assessment. The applicant, Mr Marsden, sought to have the adjusted taxable income for the last relevant year applied from an earlier date than that permitted by the *Child Support (Registration and Collection) Act 1988* (Cth). The review was heard by M Baulch M.

The central legal issue before the court was whether the legislation provided for the retrospective application of an adjusted taxable income from a date prior to the commencement of the relevant assessment period. Specifically, the court had to determine if the provisions of the *Child Support (Registration and Collection) Act 1988* allowed for an adjusted taxable income figure to be applied to an earlier period than that for which it was calculated.

M Baulch M reasoned that the *Child Support (Registration and Collection) Act 1988* did not contain any express provisions that would permit the backdating of an adjusted taxable income to an earlier date than that specified in the assessment. The court applied the principle that statutory provisions must be interpreted according to their plain language, and in the absence of clear legislative intent to the contrary, the assessment period as defined by the Act would be adhered to. Consequently, the court found no basis to grant the applicant's request for retrospective application.

The decision under review was affirmed.