Regulations about income and capital
9. The Department may by regulations provide that, in such circumstances and to such extent as may be prescribed—
(a)income of a child shall be treated as income of a parent of his;
(b)where the child support officer concerned is satisfied that a person has intentionally deprived himself of a source of income with a view to reducing the amount of his assessable income, his net income shall be taken to include income from that source of an amount estimated by the child support o cer;
(c)a person is to be treated as possessing capital or income which he does not possess;
(d)capital or income which a person does possess is to be disregarded;
(e)income is to be treated as capital;
(f)capital is to be treated as income.