Tanden and Hewson (Child support)

This matter concerned an appeal to the Child Support Appeals Tribunal concerning a departure determination made under the *Child Support (Registration and Collection) Act 1988* (Cth). The applicant, Tanden, sought to vary the assessed child support payable by the respondent, Hewson, on the grounds of the high costs of child care.

The Tribunal was required to determine whether the costs of child care incurred by Tanden constituted a "special circumstance" that justified a departure from the usual child support assessment. Specifically, the Tribunal had to consider whether the income, property, and financial resources of Hewson, including his business income, were such that the existing assessment did not make proper or adequate provision for the child's maintenance.

The Tribunal found that the high costs of child care were indeed a ground for departure. It reasoned that Hewson's adjusted taxable income had been varied, and this variation, when considered alongside the increased costs of the children, meant the original assessment was not adequate. The Tribunal applied the principles of the *Child Support (Registration and Collection) Act 1988* to assess whether the circumstances warranted a departure from the standard assessment.

The decision under review was set aside and substituted, with the Tribunal making a new determination regarding the child support payable.