Registrar may determine a new year to date income amount
63AE Registrar may determine a new year to date income amount
If:
any of the following apply:
a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies;
a parent has made an election in relation to a year of income under subsection 63AC(1);
the Registrar has made a determination under this subsection in relation to a parent and a year of income; and
the Registrar becomes satisfied that the following amount (the year to date income amount) is incorrect:
if subparagraph (a)(i) applies—the total of the income component amounts estimated by the parent under paragraph 60(3)(b);
if subparagraph (a)(ii) applies—the amount specified under paragraph 63AC(3)(a) in the notice of the election;
is subparagraph (a)(iii) applies—the amount specified in the determination;
the Registrar may determine another amount to replace the year to date income amount for the year of income.
If the Registrar makes a determination in relation to a parent under subsection (1), the Registrar must give written notice of the determination to the parent.
The notice must include, or be accompanied by, a statement to the effect:
that the parent may, subject to the Registration and Collection Act, object to the determination; and
that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act, apply to the SSAT for review of the decision.
A contravention of subsection (3) in relation to a determination does not affect the validity of the determination.
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