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 3A Applicable percentage - other casesWhen applicable percentage determined in accordance with this clause
(1)
Subject to subclause (2) , an individual ' s applicable percentage for a session of care provided to a child in a CCS fortnight is determined in accordance with this clause if: (a) the child is a higher rate child in relation to the individual for the session of care; and (b) the session of care is not provided by an in home care service; and (c) the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is below the upper income (other rate) threshold.
Note:
If the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is equal to or above the upper income (other rate) threshold, the individual ' s applicable percentage for the session of care is determined in accordance with clause 3 .
What is the applicable percentage?
(2)
If the individual ' s applicable percentage for the session of care would be a higher percentage if it were determined in accordance with clause 3 than the percentage determined in accordance with this clause, the individual ' s applicable percentage for the session of care is that percentage determined in accordance with clause 3 .
What is the applicable percentage?
(3)
If this clause applies in relation to the individual for the session of care, the individual ' s applicable percentage for the session of care is determined by the following table.
Applicable percentage Item If the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is: Then the applicable percentage for the individual is: 1 equal to or below the lower income (other rate) threshold 95% 2 above the lower income (other rate) threshold and below the second income (other rate) threshold see subclause (4) 3 equal to or above the second income (other rate) threshold and below the third income (other rate) threshold 80% 4 equal to or above the third income (other rate) threshold and below the fourth income (other rate) threshold see subclause (5) 5 equal to or above the fourth income (other rate) threshold and below the upper income (other rate) threshold 50%
(4)
If table item 2 applies, the individual ' s applicable percentage for the session of care is the lesser of: (a) 95%; and (b) the percentage worked out using the following formula and rounding the result to 2 decimal places:
![sch 2_3A_4 formula](/law/view/sgif/cch-leg2/sch_2_3a_4_formula_1405350125.gif)
(5)
If table item 4 applies, the individual ' s applicable percentage for the session of care is the percentage worked out using the following formula and rounding the result to 2 decimal places:
![sch 2_3A_5 formula](/law/view/sgif/cch-leg2/sch_2_3a_5_formula_1405350126.gif)
(6)
In this Act:
fourth income (other rate) threshold
means the lower income (other rate) threshold plus $274,290.
lower income (other rate) threshold
means $72,466.
Note:
This amount is indexed annually in line with CPI increases (see Schedule 4 ).
second income (other rate) threshold
means the lower income (other rate) threshold plus $105,000.
third income (other rate) threshold
means the lower income (other rate) threshold plus $184,290.
upper income (other rate) threshold
means the lower income (other rate) threshold plus $284,290.
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