Provisional income and child support

Provisional income is used in your child support assessment if your income for the most recent financial year has not been assessed by the Australian Taxation Office (ATO).

Provisional income will be calculated in one of the following ways:

  • an amount you declare to be your taxable income for the relevant year. If you are unable to provide this information, we will work out a reasonable approximation of your income using all available income information for that year
  • if we do not have the necessary information to calculate an amount for the previous financial year, but your income for the immediately prior year has been assessed by the ATO, we will index that year’s income in line with inflation
  • for both the previous financial years, if your income has not been assessed by the ATO and you are unable to declare your income for both those years, we will index the most recently available ATO assessed income and:
    • compare it to two-thirds of the Child Support Guide’s Male Total Average Weekly Earnings (MTAWE) and use the higher of the 2
    • if no ATO income is available, we will use two-thirds of the MTAWE

Page last updated: 22 August 2016

This information was printed Monday 5 December 2016 from humanservices.gov.au/customer/enablers/provisional-income-and-child-support It may not include all of the relevant information on this topic. Please consider any relevant site notices at humanservices.gov.au/siteinformation when using this material.