Martell and Martell (Child support)

The Administrative Appeals Tribunal (AAT) considered the dispute between Martell and Martell concerning the particulars of an administrative assessment of child support. The core of the disagreement lay in the determination of the adjusted taxable income of one of the parties, specifically whether a retrospective adjustment should be made due to late-lodged tax returns.

The Tribunal was required to determine whether there were any special circumstances that would justify a retrospective adjustment to the child support assessment based on the late lodgement of tax returns. This involved considering the provisions of the *Child Support (Registration and Collection) Act 1988* and relevant case law regarding the circumstances under which such adjustments are permissible.

The Tribunal found that no special circumstances existed to warrant a retrospective adjustment. It applied the principles that late lodgement of tax returns, without more, does not typically constitute a special circumstance justifying a departure from the standard assessment procedures. Consequently, the decision under review, which affirmed the original administrative assessment, was upheld.