Schedules
Schedule 2
-
Amounts of child care subsidy and additional child care subsidy
Note: See Division
6
of Part
4A
.
Part 1
-
Amount of child care subsidy
1
1
Amount of child care subsidy
If an individual is eligible for CCS for at least one session of care provided by an approved child care service to a child in a week, work out the amount of child care subsidy for the individual for the week, for sessions of care provided by the service to the child, using the following method statement.
Method statement
Step 1.
Work out the individual
'
s activity test result, in relation to the child, for the CCS fortnight that includes the week (see clause
11
of this Schedule).
If the activity test result is zero, the amount of child care subsidy for the individual for the week, for the sessions of care provided by the service to the child, is nil.
Otherwise, go to step 3.
Step 3.
Identify all the sessions of care:
(a) provided by the service to the child in the week; and
(b) for which the individual is eligible for CCS.
Step 4.
Work out the hourly rate of CCS for the individual for each of those sessions of care (see clause
2
).
If the applicable percentage is 0% for each of those sessions of care, the amount of child care subsidy for the individual for the week, for those sessions, is nil.
Otherwise, go to step 5.
Step 5.
Work out:
(a) the activity-tested amount of CCS for those sessions of care (see clause
4
); and
(b) if at least one of those sessions of care is a session of care to which clause
4A
applies
-
the adjusted activity-tested amount of CCS for those sessions of care (see clause
4A
).
If paragraph (b) applies, go to step 7.
Otherwise, go to step 6.
Step 6.
The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is the activity-tested amount.
Step 7.
If at least one of the sessions of care identified in step 3 is a session of care to which clause
4A
applies, the amount of CCS for the individual for the week, for the sessions of care, is the adjusted activity-tested amount.
Note:
An individual who is receiving CCS by fee reduction might have a lower amount passed on than the amount worked out under this method statement, because of a withholding amount in relation to the payment. See sections
67EB
and
201A
of the Family Assistance Administration Act.
History
Sch 2 cl 1(1) amended by No 86 of 2021, s 3 and Sch 1 items 2
-
6, by omitting
"
(1)
"
before
"
If an individual
"
, substituting
"
step 3
"
for
"
step 2
"
in method statement, step 1, repealing method statement, step 2 and substituting method statement, step 6 and method statement, step 7, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Method statement, step 2, 6 and 7 formerly read:
Step 2.
Work out whether the annual cap applies to the individual for the income year in which the CCS fortnight starts (see subclause (2)).
If the annual cap:
(a) applies; and
(b) has already been reached for the child for the income year (see subclause (3));
the amount of child care subsidy for the individual for the week, for the sessions of care provided by the service to the child, is nil.
Otherwise, go to step 3.
Step 6.
The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is:
(a) the activity-tested amount; or
(b) if the annual cap applies to the individual for the income year in which the CCS fortnight that includes the week starts, and the difference between the annual cap and the total previous CCS (see subclause (3)) is less than the activity-tested amount
-
that difference.
Step 7.
If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of CCS for the individual for the week, for the sessions of care, is:
(a) the adjusted activity-tested amount; or
(b) if the annual cap applies to the individual for the income year in which the CCS fortnight that includes the week starts, and the difference between the annual cap and the total previous CCS (see subclause (3)) is less than the adjusted activity-tested amount
-
that difference.
Sch 2 cl 1(1) amended by No 125 of 2019, s 3 and Sch 1 items 20 and 21, by substituting step 5 and inserting step 7 of the method statement, effective 16 December 2019. Step 5 of the method statement formerly read:
Step 5.
Work out the activity-tested amount of CCS for those sessions of care (see clause 4).
(2)
(Repealed by No 86 of 2021)
History
Sch 2 cl 1(2) repealed by No 86 of 2021, s 3 and Sch 1 item 7, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 1(2) formerly read:
(2)
The
annual cap
of $10,000 applies to an individual for an income year if the adjusted taxable income of the individual for the income year exceeds the amount that is the lower income threshold plus $120,000.
Note:
The $10,000 amount is indexed under Schedule 4.
(3)
(Repealed by No 86 of 2021)
History
Sch 2 cl 1(3) repealed by No 86 of 2021, s 3 and Sch 1 item 7, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 1(3) formerly read:
(3)
The annual cap that applies to an individual is reached for a child for an income year if the following amounts (the
total previous CCS
) together equal the annual cap:
(a)
CCS the individual is entitled to be paid for sessions of care provided to the child in CCS fortnights starting in the income year;
(b)
if the individual is a member of a couple for the whole of the income year in which the CCS fortnight starts
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CCS the other member of the couple is entitled to be paid for sessions of care provided to the same child in CCS fortnights starting in the income year.
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