Ugarow and Ryabokon (Child support)

This matter concerned an application for review by Ms Ryabokon regarding a decision by the Child Support Registrar to refuse her income estimate. The dispute centred on Ms Ryabokon's declared adjusted taxable income for the period 17 July 2023 to 30 June 2024, which she had estimated at $0. The review was heard by Member A Ryding of the Tribunal.

The primary legal issue before the Tribunal was whether Ms Ryabokon's actual taxable income for the relevant period was likely to be higher than her estimate of $0, thereby providing grounds to refuse her income election. This required the Tribunal to assess the credibility of Ms Ryabokon's explanation for her income and consider any evidence suggesting she had undisclosed income or was receiving financial support that was not declared.

The Tribunal found Ms Ryabokon's explanation for her financial support, which relied on assistance from friends and her son, to be not credible. It noted the unusual circumstances of her departure from employment, including the absence of termination or leave payouts, and her failure to seek Centrelink support. Furthermore, the Tribunal gave little weight to statements from her son, Mr A, given their relationship and the fact they worked in the same industry and had previously been employed by the same company. The Tribunal considered that Mr A paying Ms Ryabokon from his business accounts suggested she may have been assisting him with his business. Under section 63AA of the Assessment Act, the Tribunal was satisfied that Ms Ryabokon's actual taxable income was likely to be higher than her $0 estimate, leading to the refusal of her income election.