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  

Division 1 - Individual ' s activity test result  

11   Individual ' s activity test result  

(1)    

For the purposes of working out an amount of CCS or ACCS for an individual in relation to sessions of care provided to a child, an individual ' s activity test result , in relation to the child, for a CCS fortnight is:

(a)    the highest of:

(i) the result specified in item 1 of the following table for the amount; and

(ii) any other result specified in any other table item for the amount that applies to the individual in relation to the child; or

(b)    if the individual is a member of a couple on the first day of the CCS fortnight - the lower of the following:

(i) the result worked out in accordance with paragraph (a) for the individual in relation to the child;

(ii) the result worked out in accordance with paragraph (a) for the individual ' s partner in relation to the child, assuming that any estimate of adjusted taxable income that applies for the individual also applies for the partner for the purposes of the low income result in clause 13 .

Individual ' s activity test result
Item	Results for amount of CCS	Results for amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)	Results for amount of ACCS (transition to work)
1	recognised activity result in clause 12	100	recognised activity result in clause 12
2	low income result in clause 13
3	Minister ' s rules result in clause 14	Minister ' s rules result in clause 14	Minister ' s rules result in clause 14
4	child wellbeing result in clause 15		child wellbeing result in clause 15
5	exceptional circumstances result in this clause	exceptional circumstances result in this clause	exceptional circumstances result in this clause
6	Aboriginal or Torres Strait Islander child result in clause 15A		Aboriginal or Torres Strait Islander child result in clause 15A

Note:

See subclause (5) for an individual eligible for both CCS and ACCS in the same CCS fortnight.

Exceptional circumstances result

(2)    
The exceptional circumstances result is the result specified in a determination made under paragraph (3)(b).

(3)    
The exceptional circumstances result applies to an individual for a CCS fortnight, in relation to a particular child, if the Secretary:

(a)    is satisfied that exceptional circumstances exist in relation to the individual, the individual ' s partner or the child; and

(b)    makes a written determination to that effect that applies to the child.

(4)    
A determination made under paragraph (3)(b) is not a legislative instrument.

Individual eligible for CCS and ACCS in same CCS fortnight

(5)    
If an individual is eligible for an amount of:

(a)    CCS or ACCS (transition to work) for sessions of care provided to a child in a week of a CCS fortnight; and

(b)    ACCS (child wellbeing) or ACCS (temporary financial hardship) for sessions of care provided to the child in the other week (whether the first or second week) of the CCS fortnight;

the individual ' s activity test result for the CCS fortnight, in relation to the child, is the activity test result for the amount referred to in paragraph (b).