Sheldon and Jenkins (Child support)

The Administrative Appeals Tribunal considered a dispute concerning a child support administrative assessment between the parties, Sheldon and Jenkins. The applicant, Sheldon, sought review of the assessment, which had been made by the Child Support Registrar.

The primary legal issue before the Tribunal was whether the adjusted taxable income of the applicant, Sheldon, had been correctly calculated for the purposes of the child support assessment. Specifically, the Tribunal was required to determine whether certain post-separation costs incurred by Sheldon should be taken into account in adjusting his taxable income.

The Tribunal's reasoning focused on the interpretation of the relevant provisions of the *Child Support (Registration and Collection) Act 1988* (Cth) concerning the calculation of adjusted taxable income. The Tribunal found that the Registrar had erred in not considering the specific post-separation costs claimed by Sheldon, which were demonstrably incurred due to the separation and were not otherwise deductible. Applying the principles of the Act, the Tribunal concluded that these costs should have been deducted from Sheldon's taxable income to arrive at his adjusted taxable income. Consequently, the Tribunal set aside the original decision and substituted its own decision.