Millhouse and Vidal (Child support)

Millhouse and Vidal concerned a dispute regarding the particulars of an administrative assessment of child support. The matter came before Mr J Longo M.

The primary legal issue before the court was whether a retrospective determination of adjusted taxable income should be made, and if so, whether special circumstances existed to justify such a determination. This involved considering the impact of an amended tax assessment on the child support assessment.

His Honour considered the provisions of the *Child Support (Registration and Collection) Act 1988* and relevant case law concerning retrospective adjustments and the definition of special circumstances. The court determined that special circumstances did exist in this instance, warranting a retrospective adjustment to the child support assessment.

Consequently, the decision under review was set aside and substituted with a new determination reflecting the amended tax assessment.