A New Tax System (Family Assistance) Act 1999

Sch 2 cl 3A(1) amended by No 66 of 2022, s 3 and Sch 1 items 15 and 16, by substituting " Subject to subclause (2), an individual ' s " for " An individual ' s " and inserting para (c) and the note, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.

Sch 2 cl 3A(2) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(2) formerly read:

(2)
Subject to subclauses (4) and (5) of this clause, the individual ' s applicable percentage for the session of care is determined by the table in subclause 3(1), and by subclause 3(3), as modified by subclause (3) of this clause.

Sch 2 cl 3A(3) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(3) formerly read:

(3)
For the purposes of subclause (2), the following modifications apply:
(a) in item 1 of the table in subclause 3(1), omit " 85% " and substitute " 95% " ;
(b) in item 3 of the table in subclause 3(1), omit " 50% " and substitute " 80% " ;
(c) in item 5 of the table in subclause 3(1), omit " 20% " and substitute " 50% " ;
(e) in the formula in subclause 3(3), omit " 50 " and substitute " 80 " .

Sch 2 cl 3A(4) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(4) formerly read:

(4)
Subclause (5) applies, and subclause (2) does not apply, if the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts is above the lower income threshold and below the second income threshold.

Sch 2 cl 3A(5) substituted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year. Sch 2 cl 3A(5) formerly read:

(5)
The individual ' s applicable percentage for the session of care is the lesser of 95% and the percentage worked out by:
(a) starting with the applicable percentage (the default percentage ) that would apply to the individual for the session of care under item 2 of the table in subclause 3(1) and under subclause 3(2); and
(b) adding 30 percentage points to the default percentage.

Example:

If the default percentage is 60%, the individual ' s applicable percentage for the session of care is 90%. If the default percentage is 75%, the individual ' s applicable percentage for the session of care is 95%.

Sch 2 cl 3A(6) inserted by No 66 of 2022, s 3 and Sch 1 item 17, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.

Sch 2 cl 3A inserted by No 86 of 2021, s 3 and Sch 2 item 7, applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.