A New Tax System (Family Assistance) Act 1999

Sch 2 Pt 5 heading substituted by No 12 of 2025, s 3 and Sch 1 item 30, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee . The heading formerly read:

Part 5 - Activity test

Sch 2 Pt 5 Div 1 heading substituted by No 12 of 2025, s 3 and Sch 1 item 31, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee . The heading formerly read:

Division 1 - Individual ' s activity test result

Sch 2 cl 11(1) substituted by No 12 of 2025, s 3 and Sch 1 item 33, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee . Sch 2 cl 11(1) formerly read:

(1)
For the purposes of working out an amount of CCS or ACCS for an individual in relation to sessions of care provided to a child, an individual ' s activity test result , in relation to the child, for a CCS fortnight is:
(a) the highest of:

(i) the result specified in item 1 of the following table for the amount; and

(ii) any other result specified in any other table item for the amount that applies to the individual in relation to the child; or

(b) if the individual is a member of a couple on the first day of the CCS fortnight - the lower of the following:

(i) the result worked out in accordance with paragraph (a) for the individual in relation to the child;

(ii) the result worked out in accordance with paragraph (a) for the individual ' s partner in relation to the child, assuming that any estimate of adjusted taxable income that applies for the individual also applies for the partner for the purposes of the low income result in clause 13 .

Individual ' s activity test result
Item	Results for amount of CCS	Results for amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)	Results for amount of ACCS (transition to work)
1	recognised activity result in clause 12	100	recognised activity result in clause 12
2	low income result in clause 13
3	Minister ' s rules result in clause 14	Minister ' s rules result in clause 14	Minister ' s rules result in clause 14
4	child wellbeing result in clause 15		child wellbeing result in clause 15
5	exceptional circumstances result in this clause	exceptional circumstances result in this clause	exceptional circumstances result in this clause
6	Aboriginal or Torres Strait Islander child result in clause 15A		Aboriginal or Torres Strait Islander child result in clause 15A

Note:

See subclause (5) for an individual eligible for both CCS and ACCS in the same CCS fortnight.

Sch 2 cl 11(1) amended by No 66 of 2022, s 3 and Sch 3 item 2, by inserting table item 6, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. For transitional provision, see note under Sch 2 cl 15A .

Sch 2 cl 11(1A) inserted by No 12 of 2025, s 3 and Sch 1 item 33, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .

Sch 2 cl 11(1B) inserted by No 12 of 2025, s 3 and Sch 1 item 33, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .

Sch 2 cl 11(5) amended by No 12 of 2025, s 3 and Sch 1 item 34, by substituting " subsidised hours " for " activity test result " (wherever occurring), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .