A New Tax System (Family Assistance) Act 1999
Schedules
Schedule 2 - Amounts of child care subsidy and additional child care subsidy Part 5 - Activity test[ CCH Note: Sch 2 Pt 5 heading will be 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 will read:
]Part 5 - Subsidised hours
[ CCH Note: Sch 2 Pt 5 Div 1 heading will be 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 will read:
]Division 1 - Individual ' s subsidised hours
The Aboriginal or Torres Strait Islander child result is 36.
[ CCH Note: Sch 2 cl 15A(1) will be amended by No 12 of 2025, s 3 and Sch 1 item 50, by substituting " 100 " for " 36 " , effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .]
(2)
The Aboriginal or Torres Strait Islander child result applies to an individual for a CCS fortnight, in relation to a child, if: (a) the individual is eligible for CCS for a session of care provided to the child in the CCS fortnight; and (b) the child is an Aboriginal or Torres Strait Islander child ; and (c) the Secretary has been notified, in a manner approved by the Secretary, that the child is an Aboriginal or Torres Strait Islander child .
Meaning of Aboriginal or Torres Strait Islander child
(3)
A child is an Aboriginal or Torres Strait Islander child if: (a) all of the following apply:
(i) the child is of Aboriginal descent or of Torres Strait Islander descent (or both);
(ii) the child identifies as a person of that descent;
(b) the child is biologically related to an Aboriginal or Torres Strait Islander person; or (c) the child is a member of a class prescribed by the Minister ' s rules.
(iii) the child is accepted by the community in which the child lives as being of that descent; or
Meaning of Aboriginal or Torres Strait Islander person
(4)
A person is an Aboriginal or Torres Strait Islander person if: (a) the person is of Aboriginal descent or of Torres Strait Islander descent (or both); and (b) the person identifies as a person of that descent; and (c) the person is accepted by the community in which the person lives as being of that descent.