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 Aboriginal or Torres Strait Islander child result is 36.
[ CCH Note: Sch 2 cl 15A(1) will be amended by No 12 of 2025, s 3 and Sch 1 item 50, by substituting " 100 " for " 36 " , effective 1 January 2026. For application, saving and transitional provisions, see note under the definition of 3 day guarantee .]
(2)
The Aboriginal or Torres Strait Islander child result applies to an individual for a CCS fortnight, in relation to a child, if: (a) the individual is eligible for CCS for a session of care provided to the child in the CCS fortnight; and (b) the child is an Aboriginal or Torres Strait Islander child ; and (c) the Secretary has been notified, in a manner approved by the Secretary, that the child is an Aboriginal or Torres Strait Islander child .
Meaning of Aboriginal or Torres Strait Islander child
(3)
A child is an Aboriginal or Torres Strait Islander child if: (a) all of the following apply:
(i) the child is of Aboriginal descent or of Torres Strait Islander descent (or both);
(ii) the child identifies as a person of that descent;
(b) the child is biologically related to an Aboriginal or Torres Strait Islander person; or (c) the child is a member of a class prescribed by the Minister ' s rules.
(iii) the child is accepted by the community in which the child lives as being of that descent; or
Meaning of Aboriginal or Torres Strait Islander person
(4)
A person is an Aboriginal or Torres Strait Islander person if: (a) the person is of Aboriginal descent or of Torres Strait Islander descent (or both); and (b) the person identifies as a person of that descent; and (c) the person is accepted by the community in which the person lives as being of that descent.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.