Shorrock and Child Support Registrar (Child support)

[2021] AATA 1981

Shorrock and Child Support Registrar (Child support) [2021] AATA 1981 (20 May 2021)

DIVISION:Social Services & Child Support Division

REVIEW NUMBER:  2021/MC021016

APPLICANT:  Mr Shorrock

OTHER PARTIES:  Child Support Registrar

TRIBUNAL:Member A Byers

DECISION DATE:  20 May 2021

DECISION:

The decision under review is set aside and the matter is sent back to the Child Support Registrar for reconsideration in accordance with the direction that Mr Shorrock’s objection lodged on 23 December 2020 is to be considered in accordance with Division 5 of Part VII of the Child Support (Registration and Collection) Act 1988.

CATCHWORDS

CHILD SUPPORT – extension of time to object – objection not out of time – decision under review set aside and sent back with directions to consider objection

Names used in all published decisions are pseudonyms. Any references appearing in square brackets indicate that information has been omitted from this decision and replaced with generic information so as not to identify involved individuals as required by subsections 16(2AB)-16(2AC) of the Child Support (Registration and Collection) Act 1988.

REASONS FOR DECISION

BACKGROUND

1. This matter ostensibly concerns whether Mr Shorrock should be granted an extension of time to lodge an objection to a decision of 3 December 2020.  The decision was to accept Mr Shorrock’s amended adjusted taxable income estimate for 2020/21, said to be $139,909, from 20 November 2020.

2. Mr Shorrock’s estimate included an eligible termination payment (ETP) of $17,000.  When Mr Shorrock subsequently received his pay advice covering the ETP, the relevant components only added to $6,485.

3. The CSA informed Mr Shorrock of its decision by notice dated 3 December 2020.  On 23 December 2020 Mr Shorrock did two things.  Firstly, Mr Shorrock telephoned the CSA to explain his mistake but was told he could lodge a further estimate or send a “prm enquiry”.  Secondly, he lodged written details of his concerns with the estimate made.  Mr Shorrock stated that he wanted the estimate changed and he attached a detailed CS1670 form and final pay advice (from [Employer]) explaining why he wanted it changed.

4. On 6 and 25 January 2021 Mr Shorrock contacted the CSA and was informed on both occasions he needed to lodge an objection to the decision of 3 December 2020.  On 26 January 2020 Mr Shorrock lodged an objection using the CSA’s formal CS1893 form.  This included a request for an extension of time within which to lodge the objection.

5. By notice dated 16 February 2021, the CSA informed Mr Shorrock of its decision to refuse to grant his extension of time request and he sought review by the Tribunal on 15 March 2021.

6. The matter was heard in Brisbane on 20 May 2021 by telephone and Mr Shorrock gave sworn evidence.  The ‘Section 37(1) Statement and Documents’ provided by the CSA, comprising folios 1 to 140, are admitted into evidence and marked Exhibit 1.

CONSIDERATION

1. Under section 80 of the Child Support (Registration and Collection) Act 1988[1] a person may lodge a written objection to a decision relating to the particulars of an administrative assessment.  Under section 81 the person must lodge the objection within 28 days of being served notice of the decision.  They may, however, apply under section 82 for an extension of time within which to lodge.

   [1] All further references are to this Act unless otherwise stated.

2. Apart from the requirement that an objection be in writing, section 84 requires that the objection must either “state or give fully and in detail the grounds relied on”.  There is no requirement that the objection use a specific form of words or that it be on a particular form.

3. That said, Mr Shorrock’s written challenge on 23 December 2020 to the decision of 3 December 2020 was an objection to that decision.  As noted, Mr Shorrock explained in detail the grounds he relied on, namely, that the ETP component of his estimate was a mistake.

10.  As Mr Shorrock lodged his objection within 28 days, an extension of time application is obviously not needed.  To give effect to this decision, the CSA’s refusal to grant an extension of time will be set aside with directions. 

11.  For completeness I understand the CSA’s refusal to grant an extension of time rested on a view that there was no statutory remedy available for Mr Shorrock were the application granted.  In this regard it may be useful to have regard to subsection 75(1) and paragraph 75(4)(a) of the Child Support (Assessment) Act 1989. Section 75 appears to provide a wide and untethered power to amend any administrative assessment, which under paragraph 75(4)(a) includes amendments “for the purpose of … correcting any error or mistake (whether or not made by the Registrar)”.  It will also be useful for the CSA to explain exactly how it calculated Mr Shorrock’s estimate to be $139,909.

DECISION

The decision under review is set aside and the matter is sent back to the Child Support Registrar for reconsideration in accordance with the direction that Mr Shorrock’s objection lodged on 23 December 2020 is to be considered in accordance with Division 5 of Part VII of the Child Support (Registration and Collection) Act 1988.