Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)
Schedule 1 Main amendments
A New Tax System (Family Assistance) (Administration) Act 1999
220 At the end of section 233
Add:
(2) Subsection (1) does not apply to so much of a payment as is described in the table.
Amounts to which subsection (1) does not apply |
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Item |
If this kind of payment is made: |
Subsection (1) does not apply to this much of the payment: |
1 |
a payment of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) to an individual |
so much of the payment as exceeds the amount that would have been paid to the individual if: (a) the individual were entitled to be paid CCS instead of ACCS; and (b) the individual's applicable percentage for the purposes of the amount of that CCS were worked out under subsection (3); and (c) the activity test result for the individual had been 100 |
2 |
a payment of ACCS (transition to work) |
so much of the payment as exceeds the amount that would have been paid to the individual if: (a) the individual were entitled to be paid CCS instead of ACCS; and (b) the individual's applicable percentage for the purposes of the amount of that CCS were worked out under subsection (3) |
3 |
a payment of ACCS (child wellbeing) to an approved provider of a service |
so much of the payment as exceeds the amount that would have been paid to the provider if: (a) the percentage in subclause 9(1) of Schedule 2 to the Family Assistance Act were 85% instead of 100%; and (b) the deemed activity test result for the provider had been 100 |
4 |
a payment of an amount under an agreement entered into under section 85GA (funding agreements) of the Family Assistance Act |
the whole of the payment |
(3) For the purposes of paragraph (b) of table items 1 and 2, the individual's applicable percentage for the purposes of an amount of CCS is:
(a) worked out using the individual's adjusted taxable income for the income year concerned, if known at the time the payment is made; or
(b) if the individual's adjusted taxable income for the income year concerned is not known at the time the payment is made:
(i) worked out using an estimate of the individual's adjusted taxable income (if any) in accordance with Division 4 of Part 3A; or
(ii) if there is no such estimate - 85%.