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[ CCH Note: Sch 2 Pt 5 heading will be substituted by No 12 of 2025, s 3 and Sch 1 item 30, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee . The heading will read:
]Part 5 - Subsidised hours
[ CCH Note: Sch 2 Pt 5 Div 1 heading will be substituted by No 12 of 2025, s 3 and Sch 1 item 31, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee . The heading will read:
]Division 1 - Individual ' s subsidised hours
[ CCH Note: Sch 2 cl 11 heading will be amended by No 12 of 2025, s 3 and Sch 1 item 32, by substituting " subsidised hours " for " activity test result " , effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .]
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
(b) if the individual is a member of a couple on the first day of the CCS fortnight - the lower of the following:
(ii) any other result specified in any other table item for the amount that applies to the individual in relation to the child; or
(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.
[ CCH Note: Sch 2 cl 11(1) will be substituted by No 12 of 2025, s 3 and Sch 1 item 33, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee . Sch 2 cl 11(1) will read:
]
(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 subsidised hours , in relation to the child, for a CCS fortnight is:
(a) the highest of:
(i) the 3 day guarantee (see subclause (1A) ); and
(ii) any other result specified in an item of the table in subclause (1B) 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.
View history note
Hide history note[ CCH Note: Sch 2 cl 11(1A) and (1B) will be inserted by No 12 of 2025, s 3 and Sch 1 item 33, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee . Sch 2 cl 11(1A) and (1B) will read:
]
3 day guarantee
(1A)
The 3 day guarantee for an individual for a CCS fortnight, in relation to any child, is 72.
Results that increase subsidised hours
(1B)
This subclause specifies other results for an amount of CCS or ACCS for the purposes of subparagraph (1)(a)(ii) .
Results that increase subsidised hours 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 increased hours result in clause 12 100 increased hours result in clause 12 2 Minister ' s rules result in clause 14 Minister ' s rules result in clause 14 Minister ' s rules result in clause 14 3 child wellbeing result in clause 15 child wellbeing result in clause 15 4 exceptional circumstances result in this clause exceptional circumstances result in this clause exceptional circumstances result in this clause 5 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).
[ CCH Note: Sch 2 cl 11(5) will be amended by No 12 of 2025, s 3 and Sch 1 item 34, by substituting " subsidised hours " for " activity test result " (wherever occurring), effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .]
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