A New Tax System (Family Assistance) Act 1999

Schedules

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

Part 1 - Amount of child care subsidy  

4A   Adjusted activity-tested amount of CCS  

(1)    
This clause applies in relation to a session of care if the amount (the actual fee ) the individual or the individual ' s partner is liable to pay for the session of care is less than the sum of:

(a)    the activity-tested amount of CCS for the individual for the session; and

(b)    the amount of a payment prescribed by the Minister ' s rules for the purposes of paragraph 2(2A)(c) which the individual benefits from in respect of the session.

(2)    
For the purposes of step 5 of the method statement in clause 1, the adjusted activity-tested amount of CCS, for the sessions of care identified in step 3 of the method statement, is the sum of:

(a)    for each session of care to which this clause applies - the amount worked out by reducing the activity-tested amount of CCS for the session by the excess amount; and

(b)    for each session of care to which this clause does not apply - the activity-tested amount of CCS for the session.

(3)    
For the purposes of paragraph (2)(a), the excess amount , in relation to a session of care, is:

(a)    an amount equal to the difference between:


(i) the sum of the amounts mentioned in paragraphs (1)(a) and (b) for the session; and

(ii) the actual fee for the session; or

(b)    if another method for working out the amount is prescribed by the Minister ' s rules - an amount worked out in accordance with that method.


 

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