Ajae said
The court orders state "that father takes full responsibility for the cost of travel of the children from NSW to him in Qld and return for the purpose of visitation with the children (two thirds of all school holidays" = 51.4 days). And therefore will not be classed as an expense by C$A.
Ajae, it's got nothing to with whether or not it's classed as an expense or whether or not it's the parent or children who do the travel. It is the costs associated with spending time with or communicating with a child or children that can be claimed. If those costs are greater than 5% of the parent's adjusted taxable income then the amount above the threshold, if significant, should be used to adjust the assessment.
With regard to the costs being court ordered, then the guide, under the guise of "just and equitable" the following is said :-
CSA Guide (extract) - 2.6.7: Reason 1 - high costs in enabling a parent to spend time with, or communicate with, a child said
In considering if it would be just and equitable to change the assessment CSA will consider any court orders made regarding the management of spending time with, or communicating with, the child, especially where the court order directs that costs be shared.
To me that indicates the opposite, that is that if the costs are shared the matter will undergo a "just and equitable" test.
From what I have heard few parents were willing to enter the biased and unjust world of the change of assessment, as the CSA would more than likely have found some way of applying an unjust inflated income to more than compensate for any reduction due to such costs, myself included (prior to the legislation change that changed the test amount from the CS paid to the Adjusted Taxable Income).