Smullen and Curwood (Child support)

The matter of *Smullen and Curwood* concerned an appeal to the Child Support Registrar regarding the estimated adjusted taxable income of one of the parties. The dispute centred on the Registrar's decision to accept an estimated adjusted taxable income for the respondent, rather than requiring the respondent to provide a tax assessment.

The primary legal issue before the Registrar was whether the discretion to refuse an estimate of a party's adjusted taxable income, pursuant to section 66C(2) of the *Child Support (Registration and Collection) Act 1988* (Cth), had been properly exercised. The appellant argued that the Registrar should not have accepted the estimate and should have insisted on a tax assessment.

The Registrar's reasoning focused on the specific circumstances of the case, noting that the respondent had provided a reasonable basis for the estimate and that there was no evidence to suggest the estimate was inaccurate or misleading. The Registrar applied the principles governing the exercise of discretion under section 66C(2), which requires consideration of whether an estimate is likely to be a reasonable reflection of the party's adjusted taxable income. In this instance, the Registrar found that the discretion to refuse the estimate was not exercised, and therefore the estimate was accepted.

The appeal was dismissed, with the Registrar affirming the initial decision to accept the estimated adjusted taxable income.