A New Tax System (Family Assistance) Act 1999
Schedules
Schedule 2 - Amounts of child care subsidy and additional child care subsidy Part 5 - Activity test Division 2 - Provider ' s deemed activity test result 16 Provider ' s deemed activity test result (1)For the purposes of working out an amount of ACCS (child wellbeing) under Part 4 of this Schedule for sessions of care provided to a child by an approved child care service, the provider ' s deemed activity test result , for the child and the service, for a CCS fortnight, is the highest of the following: (a) 100; (b) if a circumstance prescribed by the Minister ' s rules exists in relation to the child, the provider or the service and paragraph (c) does not apply - the result prescribed by, or worked out by a method prescribed by, the Minister ' s rules; (c) if the Secretary is satisfied that exceptional circumstances exist in relation to the child, the provider or the service and makes a written determination to that effect that applies to the session - the result specified in the determination.
(2)
Minister ' s rules made for the purposes of paragraph (1)(b) may prescribe circumstances in relation to any or all of the following: (a) children; (b) approved providers; (c) approved child care services.
(3)
A determination made under paragraph (1)(c) is not a legislative instrument.
View history note
Hide history noteSch 2 substituted by No 22 of 2017, s 3 and Sch 1 item 41, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Sch 2 formerly read:
Schedule 2 - Child care benefit rate calculator
Note: See subsection 70(1).
Part 1 - Overall rate calculation process
1 Method of calculating rate of child care benefit
(1)
If an individual ' s rate of child care benefit for a session of care provided to a child is to be worked out using this Schedule, the individual ' s hourly rate of child care benefit for the session is worked out in accordance with the following method statement: Method statement
Step 1.Use Part 2 (clause 4) to work out the standard hourly rate for the session.
Step 2.Work out the individual ' s adjustment percentage using clause 2.
Step 3.Work out that percentage of the standard hourly rate: the result is the individual ' s rate of child care benefit for the care.
(2)
If the individual is eligible for child care benefit for only part of a session of care, this Schedule applies to the individual ' s rate of child care benefit for that part of the session as if a reference in this Schedule to a session of care included a reference to a part of a session of care.
2 Adjustment percentage
(1)
An individual ' s adjustment percentage for the purposes of step 2 in the method statement in clause 1 is:
CCB % × Schooling % × Part-time %
(2)
In subclause (1):CCB %
is:
Multiple child % × Taxable income % schooling %
is:
(a) 85% if the child is a school child; and
(b) 100% if the child is not a school child.part-time %
is:
(a) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is less than 34 - 110%; or
(b) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 34 or more, but less than 35 - 108%; or
(c) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 35 or more, but less than 36 - 106%; or
(d) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 36 or more, but less than 37 - 104%; or
(e) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 37 or more, but less than 38 - 102%; or
(f) in any other case - 100%.HistorySch 2 item 2(2) amended by No 118 of 2007, s 3 and Sch 1 item 5, by substituting " the approved centre based long day care service " for " one or more approved centre based long day care services " in paras (a)(iii), (b)(iii), (c)(iii), (d)(iii) and (e)(iii), effective 29 June 2007.
Sch 2 item 2(2) amended by No 30 of 2003, s 3 and Sch 2 item 71, by substituting " centre based long day care " for " child care " in paras (a)(iii), (b)(iii), (c)(iii), (d)(iii) and (e)(iii), effective 1 July 2000.
Sch 2 item 2(2) amended by No 45 of 2000, s 3 and Sch 1 item 56, by substituting definition of " part-time % " . For transitional provisions see note under S 10. The definition formerly read:
part-time %
means:
(a) 110% if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by one or more approved child care services, and for which the family incurs liability to pay, in the week concerned is less than 34; and
(b) 100% in any other case.HistorySch 2 item 2(2) amended by No 83 of 1999, s 3 and Sch 2 item 34, by substituting " an approved centre based long day care service " for " a centre based long day care service " in subpara (a)(i) of the definition of " part-time % " , effective 1 July 2000.
(3)
In subclause (2):multiple child %
is worked out using Part 3 (clause 5).taxable income %
is worked out using Part 4 (clauses 6 to 11).HistorySch 2 item 2(3) amended by No 53 of 2008, s 3 and Sch 1 item 7, by substituting " 11 " for " 12 " in the definition of " taxable income % " , applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
3 Number of children in care of a particular kind
(1)
An individual ' s multiple child % and taxable income % are affected by the number of children the individual has in care of a particular kind.
(2)
For the purposes of applying this Schedule to work out an individual ' s rate of child care benefit for a session of care of a particular kind, the number of children in care of that kind is worked out in accordance with the following method statement: Method statement
Step 1.Work out what kind of care was provided. For this purpose, the kinds of care are :
(a) care other than care provided by an approved occasional care service; and (b) care provided by an approved occasional care service;
Step 2.Work out, in relation to the individual, how many children are in sessions of care of that kind in the week concerned for which the individual is eligible for child care benefit. That number is the number of children in care of that kind in relation to the individual and that kind of care.
HistorySch 2 item 3(2) amended by No 83 of 1999, s 3 and Sch 2 item 35, by substituting " approved occasional care service " for " occasional care service " wherever occurring in the method statement, step 1, effective 1 July 2000.
Part 2 - Standard hourly rate
4 Standard hourly rate - basic meaning
(1)
The standard hourly rate for a session of care provided to a child is worked out using the following table and rounding the result to the nearest cent (rounding 0.5 cents upwards):
Standard hourly rates Kind of care provided in hour Standard hourly rate 1 Care other than: $3.37 1 (a) non-standard hours family day care; or 1 (b) non-standard hours in-home care; or 1 (c) part-time family day care; or 1 (d) part-time in-home care. 2 Part-time family day care or part-time in-home care The lesser of: (a) one and a third times the item 1 rate; and (b) the ceiling rate worked out under subclause (2) 3 Non-standard hours family day care or non-standard hours in-home care One and a third times the item 1 rate HistorySch 2 subclause 4(1) amended by No 113 of 2007, s 3 and Sch 1 item 7, by substituting " $3.37 " for " $2.40 " in the table, effective 1 July 2007.
Sch 2 subclause 4(1) amended by No 138 of 2000, s 3 Sch 2 items 4 and 5, by substituting the current item 1 column 2 wording for " Care other than part-time family day care or non-standard hours family day care " , adding " or part-time in-home care " to the item 2 column 2 wording and adding " or non-standard hours in-home care " to the item 3 column 2 wording, effective 1 January 2001.
(2)
For the purposes of item 2 of the table in subclause (1), the ceiling rate is:
50 × Item 1 rate
Number of eligible hourswhere:
item 1 rate
is the item 1 standard hourly rate in the table in subclause (1).number of eligible hours
is the total number of hours in sessions of care of the kind referred to in item 2 of the table in subclause (1) that are provided to the child in the week concerned and for which the individual is eligible for child care benefit.
Part 3 - Multiple child %
SECTION 5 5 Multiple child %
5
The multiple child % for an individual ' s child care benefit for a session of care of a particular kind provided to a child is worked out in accordance with the following method statement: Method statement
Step 1.Use clause 3 to work out the number of children the individual has in care of that kind: the result is the number of children .
Step 2.Use clause 11 to work out the individual ' s maximum weekly benefit: the result is the multiple child rate .
Step 3.Work out what would be the individual ' s maximum weekly benefit under clause 11 if the individual had only one child in care of that kind and multiply it by the number of children: the result is the single child rate .
Step 4.Divide the multiple child rate by the single child rate and express the result as a percentage: the result is the multiple child % .
Part 4 - Taxable income %
6 Income thresholds
(1)
There are 2 income thresholds that are relevant for working out an individual ' s taxable income %.
(2)
The lower income threshold is $28,200.
(3)
The upper income threshold is $66,000.
SECTION 7 7 Method of calculating taxable income %
7
An individual ' s taxable income % for a session of care provided to a child in an income year is:
(a) 100% if:
(i) the individual ' s adjusted taxable income for the income year does not exceed the lower income threshold; or
(ii) the individual or the individual ' s partner is receiving a social security benefit, a social security pension, a service pension, income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 or a veteran payment; and
(b) worked out using clause 8 if paragraph (a) does not apply.HistorySch 2 item 7 amended by No 17 of 2018, s 3 and Sch 2 item 33, by substituting " , a service pension, income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 or a veteran payment " for " or a service pension or is receiving income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 " in para (a)(ii), effective 1 May 2018.
Sch 2 item 7 amended by No 45 of 2000, s 3 and Sch 1 item 57, by adding " or a service pension or is receiving income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 " at the end of para (a)(ii). For transitional provisions see note under S 10.
SECTION 8 8 Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support
8
If an individual ' s taxable income % for a session of care provided to a child in an income year is to be worked out using this clause, it is to be worked out in accordance with the following method statement: Method statement
Step 1.Use clause 9 to work out the individual ' s income threshold.
Step 2.Take the individual ' s income threshold from the individual ' s adjusted taxable income for the income year: the result is the individual ' s income excess .
Step 3.Divide the income excess by 52 to convert it into a weekly amount: the result is the weekly income excess .
Step 4.Use clause 10 to work out the individual ' s taper % and then work out that percentage of the weekly income excess: the result is the weekly taper amount .
Step 5.Divide the weekly taper amount by the individual ' s maximum weekly benefit worked out under clause 11 and express the result as a percentage.
Step 6.Take the percentage obtained in step 5 from 100% and round to 2 decimal places: the result is the individual ' s taxable income % . However, if the result is less than zero, the individual ' s taxable income % is zero.
Step 7.(Repealed by No 53 of 2008)
Step 8.(Repealed by No 53 of 2008)
8A Special provision for certain recipients of pensions under the Veterans ' Entitlements ActHistorySch 2 item 8 amended by No 53 of 2008, s 3 and Sch 1 items 8 and 9, by substituting " individual ' s taxable income % . However, if the result is less than zero, the individual ' s taxable income % is zero. " for " provisional taxable income % . " in step 6 and repealing steps 7 and 8, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Steps 7 and 8 formerly read:
Step 7.Use clause 12 to work out the minimum taxable income %.
Step 8.The individual ' s taxable income % is:
(a) the individual ' s provisional taxable income % if it is equal to or greater than the individual ' s minimum taxable income %; or (b) the individual ' s minimum taxable income % if it is greater than the individual ' s provisional taxable income %. Sch 2 item 8 amended by No 45 of 2000, s 3 Sch 1 items 58 and 59, by omitting the number identifying the text of the clause as subclause (1) and by substituting step 8 of the method statement. For transitional provisions see note under S 10. Step 8 formerly read:
Step 8. The individual ' s taxable income % is:
(a) the individual ' s provisional taxable income % if it is equal to or greater than the minimum taxable income %; or
(b) the minimum taxable income % if it is greater than the individual ' s provisional taxable %.
(1)
In this clause:Childcare Assistance (Fee Relief) Guidelines
means the Childcare Assistance (Fee Relief) Guidelines in force under subsection 12A(1) of the Child Care Act 1972 immediately before 1 July 2000.ordinary taxable income %
means taxable income % worked out in accordance with this Schedule (apart from this clause).partner
, in relation to an individual, means the person who:
(a) was the partner of that individual immediately before 1 July 2000; and
(b) has continued, at all times on and after that day, to be the partner of the individual.
(2)
This clause applies to an individual in relation to an income year (the relevant income year ) if all of the following paragraphs are satisfied in relation to the individual:
(a) immediately before 1 July 2000, there was in force, under the Childcare Assistance (Fee Relief) Guidelines, an assessment that the individual or the individual ' s partner was eligible for child care assistance within the meaning of those guidelines;
(b) the individual or the individual ' s partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive:
(i) a pension under Part II of the Veterans ' Entitlements Act 1986 payable to the individual or partner as a veteran; or
(ii) a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or
(iii) a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or
(iv) a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a peacekeeping Force;
(c) neither the individual nor the individual ' s partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day:
(i) a social security pension; or
(ii) a social security benefit; or
(iii) a service pension; or
(iv) income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 ;
(d) a determination was in force under the A New Tax System (Family Assistance) (Administration) Act 1999 during the income year that commenced on 1 July 2000 and every succeeding income year before the relevant income year, that the individual or the individual ' s partner was entitled to be paid child care benefit;
(e) the individual ' s adjusted taxable income for the purposes of this Act for the income year that commenced on 1 July 2000 and every succeeding income year has exceeded the lower income threshold in respect of that income year;
(f) the individual ' s ordinary taxable income % for a session of care provided to a child in an income year that commenced on or after 1 July 2000 (including the relevant income year) has never been equal to, or higher than, the individual ' s saved taxable income % for the session of care.
(3)
In spite of any other provision of this Schedule, the taxable income % of an individual to whom this clause applies for a session of care provided to a child in the relevant income year is the individual ' s saved taxable income % for that session.
(4)
The saved taxable income % of an individual for a session of care provided to a child is the lower of:
(a) the individual ' s taxable income % for that session worked out in accordance with subclause (5); and
(b) the individual ' s taxable income % for that session calculated in accordance with subclause (6).
(5)
An individual ' s taxable income % for a session of care for the purposes of paragraph (4)(a) is the percentage worked out:
(a) in accordance with this Schedule (apart from this clause); and
(b) as if neither the individual nor the individual ' s partner was receiving, in relation to any part of the income year in which the session of care is provided, a pension referred to in paragraph (2)(b).
(6)
An individual ' s taxable income % for a session of care for the purposes of paragraph (4)(b) is the percentage worked out:
(a) in accordance with this Schedule (apart from this clause); and
(b) as if the amount of the individual ' s adjusted taxable income for the income year in which the session of care is provided equalled the amount of the income of the individual last taken into account for the purposes of the assessment referred to in paragraph (2)(a).HistorySch 2 item 8A inserted by No 30 of 2003, s 3 and Sch 2 item 11, effective 15 April 2003.
SECTION 9 9 Income threshold
9
An individual ' s income threshold for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
Weekly threshold Number of children in care of that kind Adjusted taxable income for income year exceeds upper income threshold? Threshold 1 1 no Lower income threshold 2 1 yes Lower income threshold 3 2 or more no Lower income threshold 4 2 or more yes Upper income threshold
SECTION 10 10 Taper %
10
The taper % for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
11 Maximum weekly benefit
Taper % Number of children in care of that kind Adjusted taxable income for income year exceeds upper income threshold? Taper % 1 1 No 10% 2 1 Yes 10% 3 2 No 15% 4 2 Yes 25% 5 3 or more No 15% 6 3 or more Yes 35%
(1)
The maximum weekly benefit for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
Maximum Weekly Benefit Table Number of children in care of that kind Adjusted taxable income for income year exceeds upper income threshold? Maximum weekly benefit (MWB) 1 1 no Standard hourly rate × 50 2 1 yes Standard hourly rate × 50 3 2 no (Standard hourly rate × 100) + $11 4 2 yes (Item 3 MWB) − (Specific taper amount) 5 3 no (Standard hourly rate × 150) + $32 6 3 yes (Item 5 MWB) − (Specific taper amount) 7 4 or more no (Item 5 MWB) + (Additional MWB) + (Additional loading) 8 4 or more yes (Item 7 MWB) − (Specific taper amount) HistorySch 2 item 11(1) amended by No 45 of 2000, s 3 Sch 1 items 60 to 64, by inserting the symbol identifying the subclause as subclause (1); sustituting " Specific taper amount " for " Individual ' s weekly taper amount " in table item 4 column 4, table item 6 column 4 and table item 8 column 4; and substituting table item 7. For transitional provisions see note under S 10. Table item 7 formerly read:
7 4 or more no (Item 5 MWB) − (Item 1 MWB for each child after the third)
(2)
In the table in subclause (1):additional loading
is one third of the amount, expressed in dollars, in item 5 of the table for each child in care of that kind after the third child.HistorySch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 65, by inserting definition of " additional loading " . For transitional provisions see note under S 10.
additional MWB
is item 1 of the table MWB for each child in care of that kind after the third child.HistorySch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 66, by inserting definition of " additional MWB " . For transitional provisions see note under S 10.
MWB
means maximum weekly benefit.specific taper amount
is the amount that would be the weekly taper amount for an individual worked out under step 4 of the method statement in clause 8 if the individual ' s adjusted taxable income for the income year were the upper income threshold.HistorySch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 67, by inserting definition of " specific taper amount " . For transitional provisions see note under S 10.
standard hourly rate
is the amount specified in item 1 of the table in subclause 4(1); andweekly taper amount
(Repealed by No 45 of 2000)HistorySch 2 item 11(2) amended by No 45 of 2000, s 3 and Sch 1 item 68, by repealing definition of ``weekly taper amount ' ' . For transitional provisions see note under S 10. Definition of ``weekly taper amount ' ' formerly read:
weekly taper amount
for an individual is the amount that would be worked out for the individual under step 4 of the method statement in subclause 8(1) if the individual ' s adjusted taxable income for the income year were the upper income threshold.
SECTION 12 12 Minimum taxable income %
12
(Repealed by No 53 of 2008)HistorySch 2 item 12 repealed by No 53 of 2008, s 3 and Sch 1 item 10, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Sch 2 item 12 formerly read:
12 Minimum taxable income %
12
An individual ' s minimum taxable income % is the percentage worked out in accordance with the following formula and rounded to 2 decimal places:
$0.564
Standard hourly rate × Multiple child %where:
multiple child %
is the amount worked out under clause 5 in relation to the individual.standard hourly rate
is the amount specified in item 1 of the table in subclause 4(1).Sch 2 item 12 amended by No 113 of 2007, s 3 and Sch 1 item 8, by substituting the formula, effective 1 July 2007. The formula formerly read:
$0.402
Standard hourly rate × Multiple child %Sch 2 item 12 substituted by No 45 of 2000, s 3 Sch 1 item 69. For transitional provisions see note under S 10. Sch 2 item 12 formerly read:
The minimum taxable income % is the percentage worked out in accordance with the following formula and rounded to 2 decimal places:
$0.402
Standard hourly ratewhere:
standard hourly rate is the amount specified in item 1 of the table in subclause 4(1).
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