A child support liability is a maintenance liability as defined under clause 20A of Schedule 1 of A New Tax System (Family Assistance) Act 1999. A maintenance liability (1.1.M.23), is the requirement to pay maintenance or child support (1.1.C.20). A payer (1.1.P.72) is liable to pay child support to a payee (1.1.P.71).
A maintenance liability is made by one of the following:
Act reference: FAAct Schedule 1 clause 20A(10) Meaning of maintenance liability, Schedule 1 clause 20A Annualised amount of maintenance income
Last reviewed: 12 August 2013