Merrick and Merrick (Child support)

The Administrative Appeals Tribunal (AAT) considered an application by the applicant, Merrick, concerning the adjusted taxable income used in a child support administrative assessment. The dispute centred on whether the estimate of the applicant's income, as accepted and subsequently reviewed by the Child Support Registrar, was properly made and amended.

The primary legal issue before the Tribunal was whether the Child Support Registrar had erred in accepting and amending the estimate of the applicant's adjusted taxable income for the relevant child support period. This involved determining if the Registrar had properly exercised their discretion under the relevant legislation, specifically in relation to the review and amendment of income estimates when a taxpayer has failed to provide sufficient information.

The Tribunal affirmed the decision under review, finding that the Registrar had acted reasonably and within their powers. The Registrar had made an initial estimate of the applicant's income based on available information, and upon review, had amended this estimate after the applicant failed to provide satisfactory documentation to substantiate their claimed income. The Tribunal applied the principles of administrative review, focusing on whether the Registrar's decision was affected by an error of law or fact, and concluded that the Registrar had properly considered the available evidence and exercised their discretion appropriately in making the amended assessment.