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We use each parent’s income when we make a child support assessment. When we work out each parent’s income, we’ll know their share of the children’s costs. We don’t use income from any non-parent carers. Your percentage of care can also affect these costs. Read about the assessment formula we use.
What income information we use
We can usually use information about your income from the Australian Taxation Office (ATO).
We base your payments on your income for the financial year that ended before your current child support period. For your income, we’ll use your adjusted taxable income.
If you live overseas, financial year means the financial year of the country you live in. Read about child support when parents and children live overseas.
To make sure we base your child support on the right income, you should always lodge your tax return on time.
What income we use if you haven’t lodged your tax return
If you haven’t lodged your tax return, you can tell us your adjusted taxable income for the last relevant year. We may ask you for a copy of some recent pay slips as proof of your income.
If you don’t, we’ll work out a provisional income for you. This will be what we think your adjusted taxable income is likely to have been, based on previous income years.
If you haven’t lodged your tax return for last financial year and we don’t have enough information, we’ll use your tax return for the year before and adjust it for inflation.
However, if you haven’t lodged your tax return for the year before and we don’t have enough information, we’ll then use either:
- your last lodged tax return, adjusted for inflation
- two-thirds of the male total average weekly earnings as your income.
We’ll use the higher of these 2 amounts.
We may make a new assessment when you or the other parent lodges a tax return for the year.
What income we use if you live overseas
If you live overseas, we won’t know when you lodge a tax return in the country where you live. If you have a child support assessment from us, you need to tell us your last financial year’s income. You must do this at the start of each child support period. You may need to give us proof of your income.
You need to lodge your tax return for that year as soon as possible. Read about child support when parents and children live overseas.
If you need to tell us your income
If you’ve got all your income information, you need to tell us your income. You can do this before you’re ready to lodge a tax return with the ATO.
If your Child Support online account is linked to myGov you can sign in now to tell us about changes to your income online.
You can also tell us by:
- using the Express Plus Child Support mobile app
- calling us on the Child Support Enquiry Line.
Or you can complete the income declaration form and submit it either by:
- using your Child Support online account through myGov
- sending it by post or fax.
If there are changes to your income
You must tell us about any changes to your income when they happen. We may need to change your child support assessment. This includes if you stop or start getting an income support payment from Centrelink. We can’t backdate some income changes, so you need to tell us as soon as possible.
Your current income may be lower than the income we are using in your child support assessment. If this applies to you, you may be able to tell us an estimate of your current income.
We can only accept an estimate in certain circumstances. Your current adjusted taxable income must be at least 15% lower than what we’re using in your child support assessment.
One of the following must also apply:
- the ATO has assessed your income for the financial year we are using for your assessment
- the ATO hasn’t assessed your income for the financial year used in your assessment, but you’ve declared your income.
Only you can make an estimate. If you choose to make an estimate, it’s important you do it as soon as you can. We can only use your estimate from the day you tell us.
You may not be able to make an estimate if your child support involves any of the following:
- a limited child support agreement
- a binding child support agreement
- a decision through the change of assessment process
- a court order
- an assessment from another country.
When you need to update your estimate
Your income changes
If your income goes up or down you must make a new estimate of income. If your income goes down, we can’t backdate your estimate. Do this as soon as possible.
Your estimate ends before your child support period
Your income estimate lasts until the end of the financial year. If your child support period continues into the new financial year, you should give us a new income estimate. You need do this before the end of the current financial year.
If you don’t submit a new estimate we’ll base your assessment on the income from the last financial year.
How to make an estimate
To make an estimate online you need a Child Support online account linked to myGov. To do this, sign into myGov and select Income then Update your current income.
You can also make an estimate by:
- using your Express Plus Child Support mobile app
- calling the Child Support Enquiry Line.
Or you can complete the Estimate of income for use in Child Support Assessment form and submit it by:
- using your Child Support online account through myGov
- by post or fax
- in person at a service centre.
Make your estimate as accurate as you can.
What happens if you don’t update your estimate
After the financial year ends we compare your estimate to your actual income for the year.
If the estimate is lower you may have to do one of the following:
- pay off a debt
- pay back an overpayment.
What happens if you lodge your tax return late
If you haven’t lodged a tax return on time, we’ll work out your provisional income. If your actual income was lower than your provisional income, we can’t usually go back and change your child support.
Change of assessment
If you have special circumstances, you may be able to apply for a change of assessment.
Special circumstances can include any of these:
- either parent’s financial resources, income and property aren’t being reflected in the assessment
- either parent’s earning capacity is greater than what’s reflected in the assessment.
This can include income and financial resources that are not part of the adjusted taxable income in the child support formula.
If you earn extra income after you separate
If you earn extra income after you separate, you may be able to exclude it from your child support assessment. For example, you might be able to exclude some of the income you earn if you start a second job.
To exclude extra income, you need to show you earned it in a pattern that started after separating. This could be from any of the following:
- getting a new job on a higher salary
- opening your business for longer hours
- getting a second job.
You also need to show you wouldn’t have earned it in the normal course of events. For example, it can’t be from any of the following:
- a regular pay increase
- your usual pattern of overtime
- ordinary seasonal changes in income.
You can only exclude income if all of the following apply:
- you lived together, and were in a relationship with the other parent for at least 6 months
- you apply to exclude the extra income less than 3 years after separating
- you’re still separated at the time you apply.
You may be able to exclude up to 30% of your adjusted taxable income.
Both parents can apply to do this.
To apply to exclude extra income, complete the Application for Post Separation Income to be Excluded form.
You can then upload it using either your:
You can also send it by post or fax.
If you’re a non-parent carer, you won’t need to tell us about income changes.
If you have any questions call the Child Support Enquiry Line.
What to do if you get a letter about a system issue with your child support case
Due to a system error, we may have incorrectly calculated your provisional income used in an assessment from 2008 or after. We'll send letters to you and the other parent if you’re affected by this.
We apologise for not getting your assessment right.
We have not changed your assessment. We need to speak with you and the other parent so we can decide together if your past assessment should be corrected. This includes either the:
- amount you received
- amount you paid.
Before we make any changes to your assessment, you may need to consider a number of things. If you got Family Tax Benefit Part A during this time, it may affect this. When you call, we’ll help you to understand this too.
If you’ve got a letter and would like to understand how this issue affects you, please contact the Child Support enquiry line. Enter your Child Support ID when prompted.
If we don’t hear from you or the other parent, your assessments impacted by this error won’t change.