Commonwealth Consolidated Acts Commonwealth Consolidated Acts
1 Assessments in relation to court orders made before 1 July 2008
(1) The Registrar is not required, after 1 July 2008:
(a) to make an administrative assessment under Part 4A of the Assessment Act; or
(b) to amend an administrative assessment under section 75 of the Assessment Act;
in respect of an order made, before that time, by a court under Division 4 of Part 7 of that Act.
(2) If such an order will be in force immediately before 1 July 2008, the Registrar must:
(a) review the administrative assessment that relates to that order; and
(b) amend the assessment, or make an administrative assessment, (as the case requires) in accordance with regulations made for the purposes of this item.
(3) For the purposes of this item, the regulations may specify how rights and obligations arising under an order made, before 1 July 2008, by a court under Division 4 of Part 7 of the Assessment Act correspond to rights and obligations under that Act as amended by:
(a) this Act; and
(4) The notice given under section 76 of the Assessment Act in relation to the assessment must (in addition to the requirements under that section) include, or be accompanied by, a statement to the effect that the party may apply, under section 116 of the Assessment Act, to a court having jurisdiction under that Act.
(5) A contravention of subitem (4) in relation to a decision does not affect the validity of the decision.
(6) The Assessment Act (as amended by this Act) applies as if subsection 116(1) of that Act included the following paragraph:
(ac) the assessment is amended or made under item 1 of Schedule 9 to the Child Support Legislation Amendment (Reform of the Child Support Scheme--New Formula and Other Measures) Act 2006 ;
(7) To the extent that a person who applies to court under section 116 of the Assessment Act by virtue of subitem (6) of this item would not otherwise have special circumstances, the person is taken to have special circumstances for the purposes of that section.