Washburn and Kaye (Child support)

This matter concerned an appeal by the mother against an administrative assessment of child support made by the Child Support Registrar. The dispute arose from a change in how the mother's income was calculated for the purposes of the assessment. Previously, the Registrar had used the mother's "provision income" (likely referring to income from investment properties), but the assessment under review shifted to using her actual income. Both parties were employed part-time, and the mother derived income from investment properties, while both parties engaged in salary sacrificing arrangements.

The primary legal issue before the court was whether the Child Support Registrar had erred in its assessment of the mother's adjusted taxable income. This involved determining whether the Registrar had correctly considered all relevant income sources, including the mother's investment properties and the parties' salary sacrificing arrangements, and whether the evidence before the Registrar was sufficient to make a proper assessment. The court was required to consider the provisions of the *Child Support (Assessment) Act 1989* (Cth) concerning the calculation of adjusted taxable income.

Member P Jensen found that there were deficiencies in the evidence before the Child Support Registrar, particularly regarding the accurate calculation of the mother's adjusted taxable income, including the impact of her investment properties and the parties' salary sacrificing. Consequently, the decision under review was set aside and substituted with a new assessment that rectified these deficiencies.