Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 26 JULY 2009

Tax And Child Support

Swaab Attorneys
Explore more from Swaab Attorneys

Today the amount of periodic child support that one parent is required to pay the other is determined according to the cost of care for a child (based on cost of care tables) which is then apportioned between the parents according to the amount of time the child spends overnight with each parent and the income of the parents.

AustraliaTax
Ian Serisier
Ian Serisier
Author LinkedIn connections

Today the amount of periodic child support that one parent is required to pay the other is determined according to the cost of care for a child (based on cost of care tables) which is then apportioned between the parents according to the amount of time the child spends overnight with each parent and the income of the parents.

The amount of income of the parents applied by the Child Support Agency is not the net taxable income of the parents but is the "adjusted income" of the parents which can be greater than the net taxable income of the parent. This occurs because deductions that are allowed by the Tax Office are disallowed by the Child Support Agency, such as mortgage payments in respect of investment properties or because the Child Support Agency determines that a parent is under utilising his or her earning capacity.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Update On Status Of Key Tax Measures Announced In Budget 2026-27

Australia's 2026-27 Budget introduces sweeping changes to capital gains tax, negative gearing, and discretionary trust taxation, fundamentally reshaping decades of established tax policy. The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 has now received Royal Assent, but significant controversy surrounds key provisions including the new 30% minimum tax on discretionary trusts and restrictions on corporate beneficiaries. How will these reforms affect existing trust structures, investment strategies, a
AustraliaTax
Holding Redlich
Holding Redlich
Article

Cross-border software payments and royalties: implications of final taxation ruling and practical compliance guideline Read More

The Australian Taxation Office has issued its final ruling on cross-border software payments, dramatically expanding what constitutes a royalty subject to withholding tax. With retroactive application to July 2021 and a broad interpretation of copyright law, multinational companies face significant compliance risks and potential exposure across software distribution, cloud services, and digital intermediation arrangements.
AustraliaTax
Corrs Chambers Westgarth
Corrs Chambers Westgarth
Video

JONES DAY PRESENTS®: Navigating Australia's Toughening Tax Controversy Landscape (Video)

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.
AustraliaTax
Jones Day
Jones Day
Article

Federal Budget 2026-27: Three Tax Changes Reshaping Investment, Trust Structures And Business Planning

Australia's 2026-27 Federal Budget introduces sweeping tax reforms that fundamentally reshape investment planning, trust structures, and business operations. The replacement of the 50% CGT discount with indexed gains and a 30% minimum tax, restrictions on negative gearing to new builds only, and a 30% minimum tax on discretionary trusts create unprecedented challenges for property investors, professional services firms, and family businesses. Understanding how these three interconnected measures work togeth
AustraliaTax
Holding Redlich
Holding Redlich
Article

Foreign Resident CGT Changes And Implications For M&A Transactions

Australia's foreign resident capital gains tax regime is undergoing its most significant expansion since 2006, with new rules commencing October 2026 that will fundamentally reshape how M&A transactions involving land-connected assets are structured and executed. The changes introduce a 365-day look-back test for determining whether shares or units constitute indirect Australian real property interests, broaden the definition of taxable Australian real property to capture energy, infrastructure and data-cen
AustraliaTax
Herbert Smith Freehills Kramer LLP
Herbert Smith Freehills Kramer LLP
Article

Federal Budget 2026–27: Key Tax Changes And What Clients Need To Know

On Tuesday, 12 May 2026, the Treasurer, Dr Jim Chalmers, handed down the 2026–27 Federal Budget. The Federal Budget introduces the most significant tax reforms aimed at reshaping how income and wealth are taxed in Australia. The Government is seeking to rebalance the system by reducing tax on income from work and increasing tax on income from assets, and then using that difference to fund personal tax relief and influence housing behaviour.
AustraliaTax
Bartier Perry Solicitors
Bartier Perry Solicitors
Article

The ATO’s Firmer Approach To Small Business Debt Collection

The Australian National Audit Office's recent review of the ATO's management of small business collectable debt reveals significant findings that will reshape how tax authorities approach debt recovery. With small business debt reaching $35.9 billion and the ATO accepting all eight recommendations for reform, advisers and business owners face a new landscape of firmer collection activity and heightened accountability. Understanding these changes and their implications for unpaid tax liabilities, director pe
AustraliaTax
Worrells
Worrells
Article

Employ­ers Ban­ning AI Smart Glass­es From The Workplace

As wearable AI technology becomes more prevalent, employers face critical decisions about whether to ban smart glasses in the workplace. This analysis explores the privacy, cybersecurity, and workplace surveillance risks associated with AI-enabled eyewear, while examining the legal framework for regulating their use. Two important exceptions—disability accommodations and workplace safety—complicate what might otherwise be a straightforward prohibition.
AustraliaEmployment and HR
Swaab Attorneys
Swaab Attorneys
Article

Land­lords Beware: New Tobac­co Laws Could Mean Heavy Fines and Even Gaol Time

New South Wales has introduced strict legislation targeting landlords who knowingly permit tenants to sell illicit tobacco and vapes from their premises. With penalties reaching $165,000 and potential imprisonment, property owners must now actively monitor tenant activities and report suspicious behavior. The legislation also grants landlords new powers to terminate leases when closure orders are issued, fundamentally changing the landlord-tenant relationship in commercial retail settings.
AustraliaReal Estate and Construction
Swaab Attorneys
Swaab Attorneys