Whitfield and Gray (Child support)

This matter concerned an appeal by the liable parent, Mr Whitfield, against a departure determination made by the Registrar of the Child Support Agency. The dispute centred on the calculation of Mr Whitfield's adjusted taxable income for child support purposes, specifically in relation to a redundancy payment he received. The appeal was heard by the Child Support Registrar, Ms S Brakespeare.

The primary legal issue before the Registrar was whether the redundancy payment received by Mr Whitfield constituted an "income, property or financial resource" of the liable parent that should be taken into account in varying his adjusted taxable income for the purposes of child support assessment. The Registrar was required to determine if the payment was of a nature that warranted a departure from the standard assessment.

The Registrar reasoned that a redundancy payment, while not regular income, represented a financial resource that was available to the liable parent and should be considered in the context of his overall financial capacity to meet his child support obligations. Applying the principles of the *Child Support (Registration and Collection) Act 1988*, the Registrar determined that the redundancy payment was a financial resource that could be used to vary the adjusted taxable income. Consequently, the Registrar set aside the original decision and substituted a new decision that adjusted Mr Whitfield's taxable income to reflect the receipt of the redundancy payment.