Family Assistance Legislation Amendment (Building on the Child Care Package) Act 2019 (125 of 2019)

Schedule 1   Amendments relating to child care subsidies

Part 1   Amendments commencing at the start of the first CCS fortnight after Royal Assent

A New Tax System (Family Assistance) Act 1999

29   Subclause 3AA(2) of Schedule 3

Repeal the subclause, substitute:

(2) If an individual is a member of a couple with a TFN determination person on the first Monday (an applicable Monday ) of any CCS fortnight in an income year, the individual's adjusted taxable income for that year is taken to include:

(a) if the individual is a member of the same couple on all applicable Mondays in the year - the TFN determination person's adjusted taxable income for that year; or

(b) in any other case - an amount equal to the percentage of the TFN determination person's adjusted taxable income for that year that corresponds to the percentage of applicable Mondays in that year:

(i) on which the TFN determination person was a member of that couple; and

(ii) that was included in a week for which a determination under section 67CD of the Family Assistance Administration Act about the individual's entitlement to be paid CCS or ACCS was made.