Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For paragraph 58A (2) (c) of the Act, the following circumstances are prescribed:
(a) the parent was unable to provide information about adjusted taxable income to the Registrar at the time the administrative assessment was made because at that time:
(i) the parent did not know that an application for the assessment had been made and accepted; or
(ii) the parent had a serious illness or injury; or
(iii) the parent was under detention or imprisonment; or
(iv) the parent resided in a remote location which made it difficult to contact the Registrar; or
(v) a natural disaster prevented the parent from being able to contact the Registrar; or
(vi) there was some other exceptional circumstance that prevented the parent from providing the information;
(b) the Registrar confirms that the parent was unable to provide the information because of a circumstance mentioned in paragraph (a);
(c) the parent later provides the information to the Registrar as soon as is practicable in the circumstances.
(2) For paragraph 58A (2) (c) of the Act, the following circumstance is also prescribed:
(a) during the last relevant year of income for the child support period for which the Registrar made the administrative assessment, the parent resided overseas and was not, under the Tax Act, required to lodge a tax return;
(b) the parent provides the information about adjusted taxable income to the Registrar within a reasonable time in the circumstances.