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
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.
View history note
Hide history note[ CCH Note: Sch 2 cl 13 will be repealed by No 12 of 2025, s 3 and Sch 1 item 49, effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .]
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