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  

13   Low income result  

(1)    
The low income result is 24.

(2)    
The low income result applies to an individual for a CCS fortnight, in relation to any child, if, on the first day of the CCS fortnight:

(a)    there is an estimate of adjusted taxable income that, under section 67DB of the Family Assistance Administration Act, the Secretary is permitted to use for the purposes of making a determination under Division 3 of Part 3A of that Act for the individual; and

(b)    

the estimate is equal to or below the lower income (base rate) threshold.

Note:

The meaning of this provision for members of couples is affected by section 67DE of the Family Assistance Administration Act.