MCKC and Child Support Registrar (Child support second review)

This matter concerned a second review of a child support care percentage determination before the Administrative Appeals Tribunal. The parties involved were MCKC and PXWT, with the Child Support Registrar also a party to the proceedings. The core dispute revolved around the date from which a change in care percentages should be effective, particularly in light of legislative amendments made in 2018.

The Tribunal was required to determine which version of section 54F of the Assessment Act applied to the circumstances of the case, and specifically, the operative date for revoking PXWT’s previous 21% care percentage. The central legal issue was how legislative changes enacted in May and July 2018 affected the calculation of revocation dates when a change in care was notified to the Child Support Registrar more than 28 days after the actual change occurred.

The Tribunal reasoned that the legislative amendments in 2018 introduced different rules for determining revocation dates. The version of section 54F(3) that commenced on 1 July 2018 applied to changes of care occurring before that date if the Registrar was notified more than 26 weeks after the commencement day. Under this amended provision, the previous care percentage for the parent whose care increased is revoked from the day before notification, while the percentage for the parent whose care decreased is revoked from the day before the change of care itself. The Tribunal found that PXWT had not had any overnight care of the children since 2 November 2012, and despite any prior agreement between the parties, the law dictated the revocation date.

Consequently, the Tribunal set aside the previous decision and substituted its own. It determined that for the period from 2 November 2012, the care percentages were 100% to MCKC, effective from 18 March 2020, and 0% to PXWT, effective from 2 November 2012.