SCHEDULE 1 CALCULATION OF N AND M

PART V AMOUNTS TREATED AS THE INCOME OF A PARENT

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Where a child support officer is satisfied—

a

that a person has performed a service either—

i

without receiving any remuneration in respect of it; or

ii

for remuneration which is less than that normally paid for that service;

b

that the service in question was for the benefit of—

i

another person who is not a member of the same family as the person in question; or

ii

a body which is neither a charity nor a voluntary organisation;

c

that the service in question was performed for a person who, or as the case may be, a body which was able to pay remuneration at the normal rate for the service in question;

d

that the principal purpose of the person undertaking the service without receiving any or adequate remuneration is to reduce his assessable income for the purposes of the Act; and

e

that any remuneration foregone would have fallen to be taken into account as earnings,

the value of the remuneration foregone shall be estimated by a child support officer and an amount equal to the value so estimated shall be treated as income of the person who performed those services.