The bill also addresses another issue of the "income" definition. Currently, it is possible for a parent's income to be lowered because of tax losses in the previous year, which reduces their current child support liability. One of the objectives of the child support system is that the level of child support payable is determined by the parent's relative capacity to provide support. Using losses to offset your income and reduce your child support liability is not fair, and so this bill proposes that the system operates using a net income rather than a taxable income basis for calculations.