Tara currently has asked her employer to directly pay her wages to ex-spouse for child support payment purposes. The tax consequences of this for Tara are:

Select one:

The wages income is not assessable as he never received it.

This is an example of a constructive receipt and the wages is assessable for Tara

This is an example of constructive receipt and the wages income is not assessable because this was redirected by the Government agency.

The wages income is assessable and the child support payment will also reduce the income.