Meier and Meier (Child support)

This matter concerned an appeal by the liable parent, Mr. Meier, against a departure determination made by the Child Support Registrar. The determination had the effect of varying Mr. Meier's adjusted taxable income for child support purposes, based on benefits he derived from his business. The appeal was heard by a Senior Member of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether the Child Support Registrar had erred in varying Mr. Meier's adjusted taxable income by including certain benefits derived from his business. Specifically, the Tribunal had to consider whether these benefits constituted income or financial resources that should be taken into account for the purposes of calculating child support liability under the *Child Support (Registration and Collection) Act 1988*.

The Tribunal found that the Registrar had correctly identified that Mr. Meier derived significant benefits from his business, which were not fully reflected in his stated taxable income. The Senior Member applied the principles of the *Child Support (Registration and Collection) Act 1988*, particularly provisions relating to the assessment of income and financial resources, to determine that the Registrar's decision to vary Mr. Meier's adjusted taxable income was justified. The Tribunal considered the nature of the benefits and their availability to Mr. Meier, concluding that they represented a financial resource that should be factored into the child support assessment.

The Tribunal set aside the original departure determination and substituted its own decision, varying Mr. Meier's adjusted taxable income to reflect the benefits derived from his business. This substituted decision had the effect of increasing his assessed child support liability.