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)    


Subject to subclause (2) , 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; and

(c)    

the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is below the upper income (other rate) threshold.
Note:

If the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is equal to or above the upper income (other rate) threshold, the individual ' s applicable percentage for the session of care is determined in accordance with clause 3 .



What is the applicable percentage?

(2)    


If the individual ' s applicable percentage for the session of care would be a higher percentage if it were determined in accordance with clause 3 than the percentage determined in accordance with this clause, the individual ' s applicable percentage for the session of care is that percentage determined in accordance with clause 3 .

What is the applicable percentage?

(3)    


If this clause applies in relation to the individual for the session of care, the individual ' s applicable percentage for the session of care is determined by the following table.


Applicable percentage
Item If the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is: Then the applicable percentage for the individual is:
1 equal to or below the lower income (other rate) threshold 95%
2 above the lower income (other rate) threshold and below the second income (other rate) threshold see subclause (4)
3 equal to or above the second income (other rate) threshold and below the third income (other rate) threshold 80%
4 equal to or above the third income (other rate) threshold and below the fourth income (other rate) threshold see subclause (5)
5 equal to or above the fourth income (other rate) threshold and below the upper income (other rate) threshold 50%


(4)    


If table item 2 applies, the individual ' s applicable percentage for the session of care is the lesser of:

(a)    95%; and

(b)    the percentage worked out using the following formula and rounding the result to 2 decimal places:



(5)    


If table item 4 applies, the individual ' s applicable percentage for the session of care is the percentage worked out using the following formula and rounding the result to 2 decimal places:


(6)    


In this Act:

fourth income (other rate) threshold
means the lower income (other rate) threshold plus $274,290.

lower income (other rate) threshold
means $72,466.

Note:

This amount is indexed annually in line with CPI increases (see Schedule 4 ).

second income (other rate) threshold
means the lower income (other rate) threshold plus $105,000.

third income (other rate) threshold
means the lower income (other rate) threshold plus $184,290.

upper income (other rate) threshold
means the lower income (other rate) threshold plus $284,290.



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