Child support payments are effectively post tax payments withheld from wages and then remitted to the Child Support Agency. Child Support payments do not reduce the PAYG or Superannuation liabilities.
The following details how the accounts are setup and how to process a Child Support deduction.
There are two withholding accounts for child support payments being Child Support Garnishee and Child Support Withheld which a sub accounts of the Child Support Control account under the account type Liabilities (Other). Transactions to these accounts are allocated to employees, which is automatic if you use the Pay Wages table.
In version 5.8.30 we have also added a third sub account for Child Support Paid. Payments from this account are not allocated to employees.
These accounts are setup as follows:
Child Support Control Account. STP2 tab is set to <N/A> as this account is not reportable on the STP2 submission
Child Support Garnishee Account. This account is reportable on the STP2 submission
Child Support Withheld Account. This account is reportable on the STP2 submission
Child Support Paid. Process your payment to the Child Support Agency from this account.
NB These transactions are not allocated to the employees and are not reportable on the STP2 submission.
Set up the Pay Wages table for Child Support amounts withheld/Garnishee as per below. NB There is no Expense Account, leave it blank. 
Enter a figure in the Child Support Withheld/Child Support Garnishee column. The system will automatically create a negative record of the amount, the net payment will be adjusted by the amount entered. Taxable wages, Tax and Super will not change.
Child support deductions withheld are reported under the Deductions column on the STP2 Payment Summary report.
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