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Obiligations of a Payer to do their tax return


Could anyone advise me whether or not it was complusory for a cs payer to have their tax returns filed for the purposes of child support prior to 1 July 2008 - If so was this just referenced in the CSA Act as a requirement under the Income Tax Assessment Act (or tax administration act)?

My problem is that the SSAT have come back and said that they found special circumstances for the period Sept 2006 to Jun 2007 -(that is the deemed amount was materially higher than the actual tax amount) however, the lower 2005-06 tax return should be used because of the change in care from Sept 2006 and that the previous payer was disadvantaged because of his lower income in 2005-06 and now by applying the higher amount in the 2006-07 period would also disadvantage the payee (who was the payer) of receiving less child support for the period.

But the period prior to Sept 2006 was set by a FMC decision, at the behest of the former payer's application.

I am preparing an application on the basis of Hacherl & Berrios and Cawthorn & Cawthorn and the interpretation of equity where the application was from the party who did not remit tax returns.  So I would welcome comments please….
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