Nalder and Nalder (Child support)

This matter concerned an appeal by the father, Mr. Nalder, against a decision of the Child Support Registrar regarding the assessment of child support payable for his two children. The dispute centred on the father's income, specifically whether certain payments received by him should be included as assessable income for child support purposes. The appeal was heard by J Thomson M in the Magistrates Court of Western Australia.

The primary legal issue before the court was whether payments received by the father from his employer, described as "retention bonuses" and "long service leave entitlements," constituted "income" for the purposes of the *Child Support (Assessment) Act 1989* (Cth). The court was required to determine if these payments were of a kind that should be included in the father's adjusted taxable income when calculating his child support liability.

J Thomson M reasoned that the *Child Support (Assessment) Act* defines income broadly, and the nature of the payments was crucial. The retention bonuses were found to be payments made to retain the father's employment and were therefore directly related to his earning capacity and employment. Similarly, the long service leave entitlements, although accrued over time, represented a form of remuneration for services rendered. Consequently, the court determined that both the retention bonuses and the long service leave entitlements were properly included as assessable income for the purposes of the child support assessment. The appeal was dismissed.