A New Tax System (Family Assistance) Act 1999


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

Part 5 - Activity test  

Division 1 - Individual ' s activity test result  

13   Low income result  

The low income result is 24.

The low income result applies to an individual for a CCS fortnight, in relation to any child, if, on the first day of the CCS fortnight:

(a)  there is an estimate of adjusted taxable income that, under section 67DB of the Family Assistance Administration Act, the Secretary is permitted to use for the purposes of making a determination under Division 3 of Part 3A of that Act for the individual; and

(b)  the estimate is equal to or below the lower income threshold.


The meaning of this provision for members of couples is affected by section 67DE of the Family Assistance Administration Act.

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