Mazahar and Mazahar (Child Support) - [2025] ARTA 2304

Mazahar and Mazahar (Child Support) [2025] ARTA 2304 (28 July 2025)

Applicant:Ms Mazahar
Mr Mazahar

Respondent: Child Support Registrar
Other Party: Mr Mazahar
Ms Mazahar

Tribunal Number: 2024/SC028832
2024/SC028876

Tribunal:General Member S Irvine
Place:Hobart
Date:28 July 2025
Decision:The Tribunal sets aside the decision under review and in substitution decides that Mr Mazahar’s adjusted taxable income is varied to $90,000 for the period 1 June 2024 to 31 October 2026.

CATCHWORDS

CHILD SUPPORT – departure determination – special circumstance – income, property and financial resources – access to business financial resources – caring responsibilities for an adult with disabilities – termination of employment – ground for departure – decision under review set aside and substituted

Names used in all published decisions are pseudonyms. Any references appearing in square brackets indicate that information has been omitted from this decision and replaced with generic information pursuant to subsection 16(2AB) of the Child Support (Registration and Collection) Act 1988.

Statement of Reasons

BACKGROUND

Ms Mazahar and Mr Mazahar are the parents of [Child 1] (born [in] February 2012) and [Child 2] (born [in] November 2014). A child support case between Mr and Ms Mazahar commenced on 4 June 2012. The children are in Ms Mazahar’s sole care, and Mr Mazahar is the parent assessed to pay child support.
In the period commencing 1 December 2023 Mr Mazahar was assessed to pay the minimum annual rate of child support, which at that time was $493. This was based on a provisional income for Mr Mazahar of $21,808 and a provisional income for Ms Mazahar of $62,835.
On 4 March 2024 Ms Mazahar made an application to Services Australia – Child Support (Child Support), seeking a departure from the administrative assessment of child support payable by Mr Mazahar. On 21 June 2024 a Child Support decision maker made a decision to depart from the assessment, and varied the adjusted taxable income to be used for Mr Mazahar in the child support formula assessment to $100,000 for the period 1 June 2024 to 30 June 2026.
On 6 September 2024 Mr Mazahar objected to the decision, and on 11 November 2024 a Child Support objections officer set aside the decision made on 21 June 2024 and replaced it with a new decision that varied the adjusted taxable income to be used for Mr Mazahar in the child support formula assessment to $85,250 for the period 1 June 2024 to 31 October 2026.
On 11 November 2024 Ms Mazahar applied to this Tribunal for an independent review of Child Support’s objection decision. On 19 November 2024 Mr Mazahar also applied to this Tribunal for an independent review of Child Support’s objection decision. A hearing in relation to both applications took place on 24 June 2025. Ms Mazahar and Mr Mazahar attended the hearing by telephone and gave sworn evidence.
The Tribunal had before it documents submitted by Child Support numbered 1 to 532. The Tribunal also had documents submitted by Ms Mazahar numbered A1…

Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

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Details

Case: [2025] ARTA 2304
Decision Date: 28 July 2025

CaseChat Overview and Summary

In the matter of Mazahar and Mazahar, the Australian Administrative Appeals Tribunal (AAT) reviewed the decision of the Child Support Registrar concerning the assessment of child support payable by Mr Mazahar. The applicants, Ms Mazahar and Mr Mazahar, are the parents of two children, with the children residing with Ms Mazahar. The primary issue before the AAT was whether there was a basis to depart from the administrative assessment of child support, given Mr Mazahar’s reported income and financial circumstances. The Tribunal was required to consider if there were special circumstances warranting a departure from the administrative assessment, and if such a departure would be just and equitable.

The Tribunal found that Mr Mazahar’s reported income did not accurately reflect his financial capacity. Although Mr Mazahar declared a taxable income of approximately $20,000, evidence showed that his business generated significantly higher revenues, and he had access to additional financial resources. The Tribunal noted that the declared income did not account for personal expenses paid by the business, nor did it reflect the true profit of the business. The Tribunal concluded that Mr Mazahar's financial resources were substantially higher than his reported income, establishing a special circumstance warranting a departure from the administrative assessment.

In determining whether a departure was just and equitable, the Tribunal considered various factors, including the duty of parents to maintain their children, the proper needs of the children, and the financial resources of the parents. The Tribunal recognised that Ms Mazahar had recently become unemployed and was relying on government benefits, while Mr Mazahar had significant financial resources despite his low reported income. The Tribunal decided that varying Mr Mazahar’s adjusted taxable income to $90,000 for the relevant period was a fair reflection of his capacity to contribute to the children’s support. This decision would result in a child support liability for Mr Mazahar that was deemed reasonable and equitable under the circumstances.

Ultimately, the Tribunal set aside the previous decision of the Child Support Registrar and determined that Mr Mazahar’s adjusted taxable income should be varied to $90,000 for the period from 1 June 2024 to 31 October 2026. This decision aimed to ensure that the child support assessment more accurately reflected the financial realities of both parents and the needs of the children.

Orders