A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 2 - Amounts of child care subsidy and additional child care subsidy  

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Note: See Division 6 of Part 4A .

Part 5 - Activity test  

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Division 1 - Individual ' s activity test result  

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13   Low income result  

(1)    
The low income result is 24.

(2)    
The low income result applies to an individual for a CCS fortnight, in relation to any child, if, on the first day of the CCS fortnight:

(a)    there is an estimate of adjusted taxable income that, under section 67DB of the Family Assistance Administration Act, the Secretary is permitted to use for the purposes of making a determination under Division 3 of Part 3A of that Act for the individual; and

(b)    

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the estimate is equal to or below the lower income (base rate) threshold.

Note:

The meaning of this provision for members of couples is affected by section 67DE of the Family Assistance Administration Act.

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History

Sch 2 cl 13(2) amended by No 66 of 2022, s 3 and Sch 1 item 18, by substituting " lower income (base rate) threshold " for " lower income threshold " in para (b), 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.

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