Family Assistance Legislation Amendment (Cheaper Child Care) Act 2022 (66 of 2022)

Schedule 1   Child care subsidy rates

Part 1   Main amendments

A New Tax System (Family Assistance) Act 1999

16   At the end of subclause 3A(1) of Schedule 2

Add:

; 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.