Commonwealth Numbered Acts

CHILD SUPPORT ACT 1988 No. 3 of 1988 - SECT 46

46. (1) Subject to subsection (3), where an employer pays salary or wages to
an employee in relation to whom a notice given to the employer under
subsection 45 (1) is in force, the employer shall, at the time of paying the
salary or wages, make a deduction from the salary or wages in accordance with
this section.
Penalty: $1,000.

(2) Subject to subsection (4), the amount of the deduction is the amount
ascertained by applying the weekly deduction rate specified in the notice to
the period in relation to which the salary or wages are paid.

(3) Where the amount of the salary or wages is less than the amount (in
subsection (4) called the "protected earnings amount") ascertained by applying
the protected earnings rate to the period in relation to which the salary or
wages are paid, no deduction shall be made.

(4) Where the amount of the salary or wages exceeds the amount of the
deduction that would, but for this subsection, be required to be made from the
salary or wages by less than the protected earnings amount, the amount of the
deduction is the amount by which the amount of the salary or wages exceeds the
protected earnings amount.
(5) Where a person (in this subsection called the "convicted person") is
convicted before a court of an offence against subsection (1) in relation to
the refusal or failure of the convicted person or another person to make a
deduction from salary or wages in accordance with this section, the court may,
in addition to imposing a penalty on the convicted person, order the convicted
person to pay to the Registrar, as a debt due to the Commonwealth, an amount
not exceeding the amount of the deduction.

(6) For the purposes of this section, where an employer pays an amount of
salary or wages to an employee, then:

   (a)  if the amount is paid in relation to piece-work performed by the
        employee or in relation to services rendered under a contract that is
        wholly or principally for the labour of the employee-the amount shall
        be taken to be paid in relation to the period:

        (i)    that began when the work or services began; and

        (ii)   that ended when the work or services ended;

   (b)  if the amount is paid in relation to any other work performed or
        services rendered, but not in relation to a particular period-the
        amount shall be taken to be paid in relation to the period of 52 weeks
        preceding the day on which the amount is paid; and

   (c)  if the employee is entitled to be paid the amount in relation to a
        period of longer than one week-the employer shall be deemed to have
        paid an amount of salary or wages to the employee in relation to each
        week or part of a week in the period, being the amount ascertained by
        dividing the amount of salary or wages in fact paid by the number of
        days in the period and multiplying the resultant amount:

        (i)    in the case of each week-by 7; and

        (ii)   in the case of a part of a week-by the number of days in the
               part of the week.

(7) Where salary or wages for a week or part of a week is or are paid by an
employer in 2 or more separate amounts, all the amounts shall, for the
purposes of this section, be aggregated, and the employer may make the
deduction wholly from one amount or partly from 2 or more amounts.

(8) For the purposes of subsections (3) and (4), the amount of any salary or
wages shall be taken to be the amount of the salary or wages after deduction
of the amount (if any) that is, under Division 2 of Part VI of the Income Tax
Assessment Act 1936, required to be deducted from the salary or wages.