McBreen and McBreen (Child support)

This matter concerned an application for a departure determination under the *Child Support (Registration and Collection) Act 1988* (Cth) brought by the liable parent, Mr McBreen, against a child support assessment made by the Registrar. The dispute centred on the calculation of Mr McBreen's adjusted taxable income, specifically the inclusion of benefits derived from his business. The case was heard by Member K Dordevic in the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether the Registrar had erred in its assessment of Mr McBreen's adjusted taxable income by failing to properly account for the benefits he derived from his business. This required the Tribunal to consider the nature of those benefits and how they should be factored into the child support assessment under the relevant legislative provisions.

The Tribunal reviewed the evidence concerning Mr McBreen's business and the financial benefits he received. It found that the Registrar had not adequately considered the full extent of these benefits when calculating the adjusted taxable income. Applying the principles of the *Child Support (Registration and Collection) Act 1988*, the Tribunal determined that the assessment did not accurately reflect Mr McBreen's capacity to pay child support. Consequently, the Tribunal set aside the original decision and substituted its own determination.