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 4 Activity-tested amount of CCS[ CCH Note: Sch 2 cl 4 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 16, by substituting " Basic subsidy amount " for " Activity-tested amount " , effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .]
For the purposes of step 5 of the method statement in clause 1 , the activity-tested amount of CCS, for the sessions of care identified in step 3 of the method statement, is the amount worked out by: (a) for each session of care - multiplying the hourly rate of CCS for the session by the number of hours in the session, up to the lower of:
(i) the balance of the activity test result worked out under subclause (2) in relation to the session; and
(b) adding the results together.
(ii) if the Secretary is satisfied that it is appropriate, for the CCS fortnight, to have regard to an election (if any) made under subclause (3) - the number determined in accordance with the election; and
[ CCH Note: Sch 2 cl 4(1) will be amended by No 12 of 2025, s 3 and Sch 1 items 17 and 18, by substituting " basic subsidy amount " for " activity-tested amount " and " subsidised hours " for " activity test result " in para (a)(i), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .]
(2)
The balance of the activity test result, in relation to a particular session of care, is the individual ' s activity test result in relation to the child for the CCS fortnight, reduced (but not below zero) by: (a) the number of hours (if any) for which either of the following is entitled to be paid CCS or ACCS for sessions of care provided to the child in the CCS fortnight:
(i) the individual;
(b) the number of hours in any earlier sessions of care identified in step 3 of the method statement.
(ii) if the individual was a member of a couple on each day in the CCS fortnight - the individual ' s partner; and
[ CCH Note: Sch 2 cl 4(2) will be amended by No 12 of 2025, s 3 and Sch 1 item 19, 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 .]
(3)
If a circumstance prescribed by the Minister ' s rules exists in relation to an individual, the individual may, in a form and manner approved by the Secretary, give the Secretary a written election for the purposes of subparagraph (1)(a)(ii).
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