VGYL and Child Support Registrar (Child support second review)

This matter concerned a second review by the Administrative Appeals Tribunal (AAT) of a decision by the Child Support Registrar (CSR) regarding the percentage of care of two daughters. The applicant, VGYL, sought to challenge the CSR's determination of care percentages, which had been based on Federal Circuit Court consent orders made in October 2014. These orders stipulated a complex care arrangement, with the children otherwise residing with the mother, BYQZ, and the father, VGYL, having care for specific weekends and holidays.

The primary legal issue before the Tribunal was to determine the correct assessment of actual care percentages for the children, particularly during a period between March and May 2015 when VGYL had sole care. This involved considering whether the existing care arrangement, as established by the Federal Circuit Court orders, accurately reflected the actual care provided, or if special circumstances warranted a departure from the initial percentage assignments. The Tribunal also had to consider the definition of "care arrangement" under the A New Tax System (Family Assistance) Act 1999 and how actual care is worked out under section 54A of the relevant Act.

The Tribunal accepted that the Federal Circuit Court consent orders established a pattern of care. It acknowledged that while the CSR had initially assigned 32% care to VGYL and 68% to BYQZ, a subsequent determination that special circumstances existed for the period of 23 March 2015 to 12 May 2015 was correctly made. Based on the evidence, the Tribunal found that VGYL had 100% actual care of the children during this specific period. The Tribunal also noted that the concept of care is broader than a simple time-based calculation and can allow for flexibility depending on the facts.

The Tribunal's decision affirmed that VGYL had 100% care of the children from 23 March 2015 to 13 May 2015. It was further ordered that from 13 May 2015 onwards, the parties complied with the Federal Circuit Court orders, and the weekend care arrangements would recommence on 22 May 2015.