Ruffer and Bignot (Child support)

The Administrative Appeals Tribunal (AAT) considered the dispute between Ruffer and Bignot concerning the particulars of an administrative assessment of child support. The core of the disagreement lay in the calculation of the adjusted taxable income of one of the parties, which directly impacts the child support payable.

The Tribunal was required to determine whether the adjusted taxable income had been correctly calculated by the Child Support Registrar. Specifically, the issues before the Tribunal included whether an exempt car benefit had been correctly excluded from the adjusted taxable income and whether a total net investment loss had been correctly treated in the calculation.

Deputy President K Dordevic affirmed the decision under review, finding that the adjusted taxable income had been correctly determined. The Tribunal applied the principles of the *Child Support (Assessment) Act 1989* in assessing the components of adjusted taxable income, including the treatment of exempt benefits and net investment losses. The reasoning confirmed that the exempt car benefit was appropriately excluded and that the net investment loss was correctly factored into the calculation as per the legislative provisions.