Sch 2 cl 3(1) amended by No 66 of 2022, s 3 and Sch 1 item 11, by substituting the table, 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. The table formerly read:

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 threshold	85%
2	above the lower income threshold and below the second income threshold	see subclause (2)
3	equal to or above the second income threshold and below the third income threshold	50%
4	equal to or above the third income threshold and below the fourth income threshold	see subclause (3)
5	equal to or above the fourth income threshold and below the upper income threshold	20%
6	equal to or above the upper income threshold	0%

Sch 2 cl 3(1) amended by No 86 of 2021, s 3 and Sch 2 item 6, by inserting " (unless that percentage is determined in accordance with clause 3A) " , applicable in relation to sessions of care provided to a child in a CCS fortnight that starts on or after 7 March 2022.

Sch 2 cl 3(2) amended by No 66 of 2022, s 3 and Sch 1 item 12, by substituting the formula, 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. The formula formerly read:

Sch 2 cl 3(3) repealed by No 66 of 2022, s 3 and Sch 1 item 13, effective 1 July 2023 and applicable in relation to sessions of care provided to a child in a CCS fortnight that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 3(3) formerly read:

(3)
If table item 4 applies, work out the individual ' s applicable percentage for the session of care using the following formula and rounding the result to 2 decimal places:

Sch 2 cl 3(4) substituted by No 66 of 2022, s 3 and Sch 1 item 14, 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 3(4) formerly read:

(4)
In this Act:

lower income threshold
means $65,710.

Note:

This amount is indexed under Schedule 4 .

second income threshold
means the lower income threshold plus $105,000.

third income threshold
means the lower income threshold plus $184,290.

fourth income threshold
means the lower income threshold plus $274,290.

upper income threshold
means the lower income threshold plus $284,290.