A New Tax System (Family Assistance) Act 1999
Schedules
Schedule 2 - Amounts of child care subsidy and additional child care subsidy Part 1 - Amount of child care subsidy 2 Hourly rate of CCS (1)For the purposes of step 4 of the method statement in clause 1 , the hourly rate of CCS for the individual, for a session of care provided by the service to the child in the week, is the individual ' s applicable percentage (see clauses 3 and 3A ) of the lower of: (a) the hourly session fee for the individual; and (b) the CCS hourly rate cap for the session;
rounded to the nearest cent (rounding 0.5 cents upwards).
Note:
If the applicable percentage for a session of care is 0%, the hourly rate of CCS for the individual for the session of care is nil.
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Hide history note(2)
The hourly session fee for an individual, for a session of care provided to a child, is the amount the individual or the individual ' s partner is liable to pay, or would, disregarding any discount allowed under section 201BA or 201BB of the Family Assistance Administration Act, have been liable to pay, for the session of care: (a) divided by the number of hours in the session of care; and (b) reduced by:
(i) the hourly rate of any payment (other than a payment mentioned in subclause (2A) ) which the individual benefits from in respect of that session; and
(ii) the amount per hour of any reimbursement fringe benefit in respect of the session of care (see subclause (5) ).
Note:
A discount allowed under section 201BA of the Family Assistance Administration Act may not attract fringe benefits tax in some circumstances: see subsection 47(2) of the Fringe Benefits Tax Assessment Act 1986 .
(2A)
Subparagraph 2(2)(b)(i) does not apply to the following payments: (a) CCS; (b) ACCS; (c) a payment prescribed by the Minister ' s rules.
(3)
Work out the CCS hourly rate cap for a session of care using the following table.
| CCS hourly rate cap | ||
| Item | If the session of care is provided by: | the CCS hourly rate cap is: |
| 1 | a centre-based day care service | $11.98 |
| 2 | a family day care service | $11.10 |
| 3 | an outside school hours care service | $10.48 |
| 4 | an in home care service | $32.58 |
| 5 | a type of service prescribed by the Minister ' s rules | the dollar amount prescribed by the Minister ' s rules |
Note:
The dollar amounts referred to in the table are indexed under Schedule 4 and reflect the indexation applied on 1 July 2019.
(4)
The Minister ' s rules may prescribe criteria for determining by which of the types of service mentioned in the table in subclause (3) any particular session of care is provided.
(5)
A reimbursement fringe benefit in respect of a session of care is the amount by which an individual or the individual ' s partner is reimbursed by a person in respect of the individual ' s or partner ' s liability to pay for the session of care, if the reimbursement: (a) is a fringe benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986 ; or (b) would be such a fringe benefit but for paragraph (g) of the definition of fringe benefit in subsection 136(1) of that Act.
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