A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 2 - Amounts of child care subsidy and additional child care subsidy  

Part 1 - Amount of child care subsidy  

1  

1   Amount of child care subsidy  


If an individual is eligible for CCS for at least one session of care provided by an approved child care service to a child in a week, work out the amount of child care subsidy for the individual for the week, for sessions of care provided by the service to the child, using the following method statement. Method statement

Step 1.

Work out the individual ' s activity test result, in relation to the child, for the CCS fortnight that includes the week (see clause 11 of this Schedule).

If the activity test result is zero, the amount of child care subsidy for the individual for the week, for the sessions of care provided by the service to the child, is nil.

Otherwise, go to step 3.


Step 3.

Identify all the sessions of care:

  • (a) provided by the service to the child in the week; and
  • (b) for which the individual is eligible for CCS.

  • Step 4.

    Work out the hourly rate of CCS for the individual for each of those sessions of care (see clause 2 ).

    If the applicable percentage is 0% for each of those sessions of care, the amount of child care subsidy for the individual for the week, for those sessions, is nil.

    Otherwise, go to step 5.


    Step 5.

    Work out:

  • (a) the activity-tested amount of CCS for those sessions of care (see clause 4 ); and
  • (b) if at least one of those sessions of care is a session of care to which clause 4A applies - the adjusted activity-tested amount of CCS for those sessions of care (see clause 4A ).
  • If paragraph (b) applies, go to step 7.

    Otherwise, go to step 6.


    Step 6.

    The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is the activity-tested amount.


    Step 7.

    If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of CCS for the individual for the week, for the sessions of care, is the adjusted activity-tested amount.

    Note:

    An individual who is receiving CCS by fee reduction might have a lower amount passed on than the amount worked out under this method statement, because of a withholding amount in relation to the payment. See sections 67EB and 201A of the Family Assistance Administration Act.

    (2)    
    (Repealed by No 86 of 2021)


    (3)    
    (Repealed by No 86 of 2021)





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