Ratliff and Fitzsimons (Child support)

This matter concerned an appeal by the liable parent, Mr Ratliff, against decisions of the Child Support Registrar concerning the adjusted taxable incomes of the liable parent for past periods. The dispute centred on whether the Registrar had erred in refusing to change these adjusted taxable incomes to lower amounts, as requested by Mr Ratliff. The case was heard by Member S Letch in the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether the conditions for changing the adjusted taxable incomes of the liable parent for past periods were met, pursuant to the relevant provisions of the *Child Support (Registration and Collection) Act 1988* (Cth). Specifically, the Tribunal had to determine if the liable parent had provided sufficient evidence to justify a reduction in his assessed income for those past periods.

The Tribunal found that the liable parent had provided sufficient evidence to demonstrate that his adjusted taxable incomes for the past periods should be changed to lower amounts. The Tribunal applied the principles of administrative review, considering the evidence presented by the liable parent and the requirements of the legislation. The Tribunal concluded that the Registrar's decisions were not supported by the evidence and that the conditions for varying the assessments were satisfied.

Consequently, the Tribunal set aside the decisions under review and remitted the matter back to the Child Support Registrar with directions to recalculate the adjusted taxable incomes for the relevant past periods to reflect the lower amounts.