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  

3A   Applicable percentage - other cases  

When applicable percentage determined in accordance with this clause

(1)  
An individual ' s applicable percentage for a session of care provided to a child in a CCS fortnight is determined in accordance with this clause if:

(a)  the child is a higher rate child in relation to the individual for the session of care; and

(b)  the session of care is not provided by an in home care service. What is the applicable percentage?

(2)  
Subject to subclauses (4) and (5) of this clause, the individual ' s applicable percentage for the session of care is determined by the table in subclause 3(1) , and by subclause 3(3) , as modified by subclause (3) of this clause.

(3)  
For the purposes of subclause (2) , the following modifications apply:

(a)  in item 1 of the table in subclause 3(1) , omit " 85% " and substitute " 95% " ;

(b)  in item 3 of the table in subclause 3(1) , omit " 50% " and substitute " 80% " ;

(c)  in item 5 of the table in subclause 3(1) , omit " 20% " and substitute " 50% " ;

(e)  in the formula in subclause 3(3) , omit " 50 " and substitute " 80 " .

(4)  
Subclause (5) applies, and subclause (2) does not apply, if the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is above the lower income threshold and below the second income threshold.

(5)  
The individual ' s applicable percentage for the session of care is the lesser of 95% and the percentage worked out by:

(a)  starting with the applicable percentage (the default percentage ) that would apply to the individual for the session of care under item 2 of the table in subclause 3(1) and under subclause 3(2) ; and

(b)  adding 30 percentage points to the default percentage.

Example:

If the default percentage is 60%, the individual ' s applicable percentage for the session of care is 90%. If the default percentage is 75%, the individual ' s applicable percentage for the session of care is 95%.




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