Tuffnell and Moore (Child support)

The case of *Tuffnell and Moore* concerned a departure determination made by the Child Support Registrar regarding the child support assessment of the liable parent. The dispute centred on whether certain benefits derived by the liable parent from a family trust, and expenses incurred by that trust, should be considered as income or financial resources for the purposes of calculating child support. The matter came before the court for review of the Registrar's decision.

The primary legal issue before the court was to determine the correct characterisation of payments and benefits received by the liable parent from a family trust, and the deductibility of expenses incurred by that trust, in the context of a child support departure determination. Specifically, the court had to consider whether these amounts constituted income or financial resources available to the liable parent, or whether they were legitimate business expenses of the trust that should not be attributed to the liable parent for child support purposes.

In its reasoning, the court applied principles relating to the attribution of income and financial resources under the *Child Support (Registration and Collection) Act 1988*. The court examined the nature of the payments and benefits received by the liable parent from the trust, and the legitimacy of the expenses claimed by the trust. The court found that certain amounts treated by the Registrar as income were, in fact, legitimate business expenses of the trust and therefore not available to the liable parent. Consequently, the court set aside the Registrar's departure determination and substituted its own.