In any judicial or administrative proceeding for the establishment or modification of a child support obligation under ORS chapter 107, 108, 109 or 110 or ORS 25.501 to 25.556, 419B.400, 419B.923 or 419C.610, the amount of support determined by the formula established under ORS 25.275 is presumed to be the correct amount of the obligation. This is a rebuttable presumption and a written finding or a specific finding on the record that the application of the formula would be unjust or inappropriate in a particular case is sufficient to rebut the presumption. The following criteria shall be considered in making the finding:
(1) Evidence of the other available resources of a parent;
(2) The reasonable necessities of a parent;
(3) The net income of a parent remaining after withholdings required by law or as a condition of employment;
(4) A parent’s ability to borrow;
(5) The number and needs of other dependents of a parent;
(6) The special hardships of a parent including, but not limited to, any medical circumstances of a parent affecting the parent’s ability to pay child support;
(7) The needs of the child;
(8) The desirability of the custodial parent remaining in the home as a full-time parent and homemaker;
(9) The tax consequences, if any, to both parents resulting from spousal support awarded and determination of which parent will name the child as a dependent; and
(10) The financial advantage afforded a parent’s household by the income of a spouse or another person with whom the parent lives in a relationship similar to that of a spouse.