A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 4 - Indexation and adjustment of amounts

Note:

See section 85 .

View history note

Part 1 - Preliminary

2 Indexed and adjusted amounts

View history reference

The following table sets out:

(a) each monetary amount that is to be indexed or adjusted under this Schedule; and

(b) the abbreviation used in this Schedule for referring to that amount; and

(c) the provision or provisions in which that amount is to be found.

Indexed and adjusted amounts
	Column 1	Column 2	Column 3
	Description of amount	Abbreviation	Provisions in which amount specified
1	FTB child rate (Part A - Method 1)	FTB child rate (A1)	[ Schedule 1 - subclause 7(1) - table - column 2 - all amounts]
2	Reduction in FTB child rate (Part A - Method 1)	Reduction in FTB child rate (A1)	[Schedule 1 - subclauses 7(2) and (3) - all amounts]
3	(Repealed by No 50 of 2011)
4	Rent threshold rate for rent assistance for family tax benefit (Part A - Methods 1 and 3)	FTB RA rent threshold (A1 and A3)	[ Schedule 1 - subparagraphs 38C(1)(f)(i) , (ii) , (iii) and (iv) ] [ Schedule 1 - subparagraphs 38C(1)(fa)(i) , (ii) , (iii) and (iv) ] [ Schedule 1 - clause 38D - table - column 2 - all amounts] [ Schedule 1 - clause 38E - table - column 2 - all amounts]
5	Maximum rent assistance for family tax benefit (Part A - Methods 1 and 3)	FTB RA maximum (A1 and A3)	[ Schedule 1 - clause 38D - table - column 3 - all amounts] [ Schedule 1 - clause 38E - table - column 3 - all amounts]
6	FTB child rate (Part A - Method 2)	FTB child rate (A2)	[Schedule 1 - subclause 26(2) ]
7	Reduction in FTB child rate (Part A - Method 2)	Reduction in FTB child rate (A2)	[Schedule 1 - subclauses 26(3) and (4) - all amounts]
7A	Newborn supplement for family tax benefit (Part A)	newborn supplement	[Schedule 1 - paragraphs 35B(1)(a) , (b) , (c) and (d) and subclauses 35B(2) , (3) and (4) - the dollar amount in the formula]
7B	Upfront payment of family tax benefit	newborn upfront payment	[subsections 58AA(1) and (1A) ]
8	Multiple birth allowance for family tax benefit (Part A)	FTB MBA (A)	[Schedule 1 - clause 37 - paragraphs (a) and (b) ]
8A	FTB gross supplement amount for family tax benefit (Part A)	FTB gross supplement amount (A)	[Schedule 1 - subclause 38A(3) ]
8B	(Repealed by No 122 of 2014)
9	Standard rate of family tax benefit (Part B)	FTB standard rate (B)	[Schedule 1 - clause 30 - table - column 2 - all amounts]
9A	FTB (B) gross supplement amount for family tax benefit (Part B)	FTB gross supplement amount (B)	[Schedule 1 - subclause 31A(2) ]
9B	(Repealed by No 122 of 2014)
10	Standard rate of family tax benefit payable to an approved care organisation	FTB standard ACO rate	[subsection 58(2A) ]
10A	(Repealed by No 122 of 2014)
11	Basic higher income free area for family tax benefit (Part A)	FTB basic HIFA (A)	[Schedule 1 - clause 2 - table - column 1]
12	(Repealed by No 122 of 2014)
13	Income free area for family tax benefit (Part A - Methods 1 and 3)	FTB free area (A1 and A3)	[ Schedule 1 - clause 38N ]
14	Income free area for family tax benefit (Part B)	FTB free area (B)	[Schedule 1 - clause 33 ]
14A	(Repealed by No 14 of 2014)
15	Standard basic maintenance income free area for family tax benefit (Part A - Method 1)	FTB basic MIFA (A1)	[Schedule 1 - clause 22 - table - column 2 - items 1 and 3]
16	Double basic maintenance income free area for family tax benefit (Part A - Method 1)	FTB double basic MIFA (A1)	[Schedule 1 - clause 22 - table - column 2 - item 2]
17	Additional maintenance income free area for family tax benefit (Part A - Method 1)	FTB additional MIFA (A1)	[Schedule 1 - clause 22 - table - column 3 - all amounts]
17AA	Income limit for family tax benefit (Part B)	FTB income limit (B)	[ Schedule 1 - subclause 28B(1) ]
17A - 17AAA	(Repealed by No 50 of 2012)
17AB	(Repealed by No 96 of 2014)
17AC	(Repealed by No 96 of 2014)
17AD	Income limit for stillborn baby payment	stillborn baby payment income limit	[paragraph 36(1)(e) ]
17AE	(Repealed by No 70 of 2013)
17B	(Repealed by No 49 of 2012)
18	Lower income (base rate) threshold for CCS	CCS lower income (base rate) threshold	subclause 3(4) of Schedule 2 definition of *lower income (base rate) threshold*
18A	Lower income (other rate) threshold for CCS	CCS lower income (other rate) threshold	subclause 3A(6) of Schedule 2 definition of *lower income (other rate) threshold*
19	CCS hourly rate cap	CCS hourly rate cap	subclause 2(3) of Schedule 2
20	(Repealed by No 86 of 2021)
20A - 22	(Repealed by No 22 of 2017)

View history note

History

Sch 4 cl 2 amended by No 66 of 2022, s 3 and Sch 1 item 19, by substituting table items 18 and 18A for table item 18, 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. Table item 18 formerly read:

18 Lower income threshold for CCS CCS lower income threshold subclause 3(4) of Schedule 2 definition of lower income threshold

Sch 4 cl 2 amended by No 86 of 2021, s 3 and Sch 1 item 14, by repealing table item 20, effective 10 December 2021 and applicable in relation to: (a) the income year in which this item commences and later income years; and (b) 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. Table item 20 formerly read:

20 Annual cap for CCS CCS annual cap subclause 1(2) of Schedule 2

Sch 4 cl 2 amended by No 22 of 2017, s 3 and Sch 1 item 47, by substituting table items 18 to 20 for table items 18 to 22, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. Table items 18 to 22 formerly read:

18 Standard hourly rate of child care benefit for care other than: (a) non-standard hours family day care; or (b) non-standard hours in-home care; or (c) part-time family day care; or (d) part-time in-home care CCB standard hourly rate [Schedule 2 - subclause 4(1) - table - item 1]

19 Lower income threshold for child care benefit CCB lower income threshold [Schedule 2 - subclause 6(2)]

20 Upper income threshold for child care benefit CCB upper income threshold [Schedule 2 - subclause 6(3)]

20A Multiple child loadings for child care benefit CCB multiple child loadings [Schedule 2 - subclause 11(1) - table - items 3 and 5 - both amounts expressed as dollars]

21 Minimum hourly amount for child care benefit CCB minimum hourly amount [subsection 83(1)]

22 Child care rebate limit CCR limit [section 84F]

Sch 4 cl 2 amended by No 36 of 2018, s 3 and Sch 2 items 10 - 12, by substituting " subclause 7(1) " for " clause 7 " in table item 1 and inserting table items 2 and 7, effective 1 July 2018. For application provision, see note under s 61A .

Sch 4 cl 2 amended by No 96 of 2014, s 3 and Sch 9 item 13, by repealing table items 17AB and 17AC, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. Table items 17AB and 17AC formerly read:

17AB primary school amount for schoolkids bonus PSA for schoolkids bonus [ subsection 65A(1) ]

17AC secondary school amount for schoolkids bonus SSA for schoolkids bonus [ subsection 65A(2) ]

Sch 4 cl 2 amended by No 17 of 2016, s 3 and Sch 2 item 6, by repealing table item 7, applicable in relation to working out the rate of family tax benefit for days on or after 1 July 2016. Table item 7 formerly read:

7 Large family supplement formula component for family tax benefit (Part A) FTB LFS (A) [Schedule 1 - clause 35 - the amount in the formula]

Sch 4 cl 2 amended by No 122 of 2014, s 3 and Sch 9 item 7, by repealing table item 12, effective 1 July 2015. Table item 12 formerly read:

12 Additional higher income free area for family tax benefit (Part A) FTB additional HIFA (A) [Schedule 1 - clause 2 - table - column 2]

Sch 4 cl 2 amended by No 122 of 2014, s 3 and Sch 1 item 185, by repealing table items 8B, 9B and 10A, effective 20 September 2014. Table items 8B, 9B and 10A formerly read:

8B FTB clean energy child amount for family tax benefit (Part A) FTB clean energy child amount [Schedule 1 - subclause 38AA(2) - all FTB clean energy child amounts]
[Schedule 1 - subclause 38AF(2) - the FTB clean energy child amount]

9B Clean energy supplement (Part B) for family tax benefit (Part B) Clean energy supplement (Part B) [Schedule 1 - subclause 31B(2) - all clean energy supplement (Part B) amounts]

10A Clean energy supplement payable to an approved care organisation ACO clean energy supplement [subsection 58(2B)]

Sch 4 cl 2 amended by No 98 of 2012, s 3 and Sch 3 item 22, by substituting " subclause 38AF(2) - the FTB clean energy child amount " for " subclause 38AF(2) - all FTB clean energy child amounts " in table item 8B, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.

Sch 4 cl 2 amended by No 141 of 2011, s 3 and Sch 2 items 29, 30 and 39, by inserting table items 8B, 9B and 10A, applicable in relation to the indexation day that is 1 July 2014 and all later indexation days.

Sch 4 cl 2 amended by No 14 of 2014, s 3 and Sch 3 item 28, by repealing table item 14A, effective 1 May 2014. Table item 14A formerly read:

14A Child income cut-out amount cut-out amount [subsections 22A(2) and 35(3)]

Sch 4 cl 2 amended by No 14 of 2014, s 3 and Sch 12 item 84, by substituting " subsections 58AA(1) and (1A) " for " subsection 58AA(1) " in table item 7B, effective 1 March 2014.

Sch 4 cl 2 amended by No 70 of 2013, s 3 and Sch 2A items 7 and 25, by inserting table items 7A and 7B, substituting table item 17AD and repealing table item 17AE, effective 1 March 2014. For application and transitional provisions, see note under Sch 1 Pt 5 Div 1A .

Table items 17AD and 17AE formerly read:

17AD Baby bonus baby bonus [ paragraphs 66(1)(a), (b), (c), (d) and (e) and subsections 66(2), (3) and (4) ]

17AE Income limit for baby bonus baby bonus income limit [ paragraphs 36(2)(e), (3)(f), (4)(d) and (5)(e) ]

Sch 4 cl 2 amended by No 70 of 2013, s 3 and Sch 1 item 2, by substituting " paragraphs 66(1)(a), (b), (c), (d) and (e) and subsections 66(2), (3) and (4) " for " subsection 66(1) " in table item 17AD, effective 1 July 2013.

Sch 4 cl 2 amended by No 98 of 2012, s 3 and Sch 3 item 13, by omitting " - all amounts " after " subclause 26(2) " from table item 6, effective 1 January 2013. For application provisions, see note under s 22(4) .

Sch 4 cl 2 amended by No 49 of 2012, s 3 and Sch 1 item 13, by repealing table item 17B, effective 1 July 2012. For transitional and application provisions see note under s 61B .

Table item 17B formerly read:

17B Maternity immunisation allowance MIA [section 67]

Sch 4 cl 2 amended by No 50 of 2012, s 3 and Sch 2 item 11, by substituting table items 17AB to 17AE for table items 17A and 17AAA, effective 27 May 2012. Table items 17A and 17AAA formerly read:

17A Baby bonus baby bonus [subsection 66(1)]

17AAA Income limit for baby bonus baby bonus income limit [ paragraphs 36(2)(e), (3)(f), (4)(d) and (5)(e)]

Sch 4 cl 2 amended by No 141 of 2011, s 3 and Sch 2 item 38, by substituting table item 10, effective 14 May 2012. Table item 10 formerly read:

10 Rate of family tax benefit payable to an approved care organisation FTB ACO rate [subsection 58(2)]

Sch 4 cl 2 amended by No 50 of 2011, s 3 and Sch 2 item 11, by substituting table item 1 for table items 1 to 3, effective 1 January 2012. Table item 1 formerly read:

1 FTB child rate for child under 13 years of age (Part A - Method 1) FTB under 13 child rate (A1) [Schedule 1 - clause 7 - table - item 1]

Sch 4 cl 2 amended by No 50 of 2009, s 3 and Sch 1 item 8, by substituting table item 22, effective 24 June 2009. Table item 22 formerly read:

22 ... Child care tax rebate limit ... CCTR limit ... [section 84F]

Sch 4 cl 2 amended by No 63 of 2008, s 3 and Sch 2 item 14, by inserting table item 17AAA, effective 1 January 2009.

Sch 4 cl 2 amended by No 53 of 2008, s 3 and Sch 1 item 11, by substituting table item 21, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Table item 21 formerly read:

21 ... Minimum hourly rate for child care benefit ... CCB minimum hourly rate ... [ Schedule 2 - clause 12 - the numerator in the formula]

Sch 4 cl 2 amended by No 63 of 2008, s 3 and Sch 1 item 5, by inserting table item 17AA, effective 1 July 2008.

Sch 4 cl 2 amended by No 113 of 2007, s 3 and Sch 1 item 9, by inserting table item 22, effective 1 July 2007.

Sch 4 cl 2 amended by No 82 of 2007, s 3 and Sch 6 item 23, by substituting table item 17A, applicable to claims for payment of baby bonus made on or after 1 July 2007. If:

(a) a claim for payment of maternity payment is made before 1 July 2007; and

(b) the Secretary has not determined the claim by that time;

the claim is taken to be a claim for payment of baby bonus.

Table item 17A formerly read:

17A ... Maternity payment ... MAT ... [ subsection 66(1)]

Sch 4 cl 2 amended by No 146 of 2006, s 3 and Sch 8 items 89 and 90, by substituting table items 4, 5 and 13, effective 1 July 2008. Items 4, 5, and 13 formerly read:

4 Maximum rent assistance for family tax benefit (Part A - Method 1) FTB RA maximum (A1) [Schedule 1 - clause 14 - table - column 3 - all amounts]
[Schedule 1 - clause 14A - table - column 3 - all amounts]

5 Rent threshold rate for rent assistance for family tax benefit (Part A - Method 1) FTB RA rent threshold (A1) [Schedule 1 - subparagraphs 13(1)(f)(i), (ii), (iii) and (iv)]
[Schedule 1 - subparagraphs 13(1)(fa)(i), (ii), (iii) and (iv)]
[Schedule 1 - clause 14 - table - column 2 - all amounts]
[Schedule 1 - clause 14A - table - column 2 - all amounts]

13 Income free area for family tax benefit (Part A - Method 1) FTB free area (A1) [Schedule 1 - clause 19]

Sch 4 cl 2 amended by No 29 of 2005, s 3 and Sch 2 item 3, by inserting table item 14A, applicable in relation to family tax benefit for the 2006-2007 income year or a later income year.

Sch 4 cl 2 amended by No 29 of 2005, s 3 and Sch 1 item 4, by inserting table item 9A, applicable in relation to family tax benefit for the 2005-2006 income year, 2006-2007 income year or a later income year.

Sch 4 cl 2 amended by No 59 of 2004, s 3 and Sch 2 item 10, by inserting table items 17A and 17B, effective 1 July 2004.

Sch 4 cl 2 amended by No 59 of 2004, s 3 and Sch 1 item 4, by inserting table item 8A, applicable in relation to family tax benefit for the 2004-2005 income year or a later income year.

Sch 4 cl 2 amended by No 138 of 2000.

Sch 4 cl 2 amended by No 45 of 2000. For transitional provisions see note under S 3A. Table items 4 and 5 formerly read:

4 Maximum rent assistance for family tax benefit (Part A - Method 1) FTB RA maximum (A1) [Schedule 1 - clause 14 - table - column 3 - all amounts]

5 Rent threshold rate for rent assistance for FTB (Part A - Method 1) FTB RA rent threshold (A1) [Schedule 1 - subparagraphs 13(1)(f)(i), (ii) and (iii)]
[Schedule 1 - clause 14 - table - column 2 - all amounts]

Sch 4 cl 2, table item 20A inserted by No 83 of 1999, s 3 and Sch 2 item 36, effective 1 July 2000.

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18	Standard hourly rate of child care benefit for care other than: (a) non-standard hours family day care; or (b) non-standard hours in-home care; or (c) part-time family day care; or (d) part-time in-home care	CCB standard hourly rate	[Schedule 2 - subclause 4(1) - table - item 1]
19	Lower income threshold for child care benefit	CCB lower income threshold	[Schedule 2 - subclause 6(2)]
20	Upper income threshold for child care benefit	CCB upper income threshold	[Schedule 2 - subclause 6(3)]
20A	Multiple child loadings for child care benefit	CCB multiple child loadings	[Schedule 2 - subclause 11(1) - table - items 3 and 5 - both amounts expressed as dollars]
21	Minimum hourly amount for child care benefit	CCB minimum hourly amount	[subsection 83(1)]
22	Child care rebate limit	CCR limit	[section 84F]

17AB	primary school amount for schoolkids bonus	PSA for schoolkids bonus	[ subsection 65A(1) ]
17AC	secondary school amount for schoolkids bonus	SSA for schoolkids bonus	[ subsection 65A(2) ]

8B	FTB clean energy child amount for family tax benefit (Part A)	FTB clean energy child amount	[Schedule 1 - subclause 38AA(2) - all FTB clean energy child amounts] [Schedule 1 - subclause 38AF(2) - the FTB clean energy child amount]
9B	Clean energy supplement (Part B) for family tax benefit (Part B)	Clean energy supplement (Part B)	[Schedule 1 - subclause 31B(2) - all clean energy supplement (Part B) amounts]
10A	Clean energy supplement payable to an approved care organisation	ACO clean energy supplement	[subsection 58(2B)]

17AD	Baby bonus	baby bonus	[ paragraphs 66(1)(a), (b), (c), (d) and (e) and subsections 66(2), (3) and (4) ]
17AE	Income limit for baby bonus	baby bonus income limit	[ paragraphs 36(2)(e), (3)(f), (4)(d) and (5)(e) ]

17A	Baby bonus	baby bonus	[subsection 66(1)]
17AAA	Income limit for baby bonus	baby bonus income limit	[ paragraphs 36(2)(e), (3)(f), (4)(d) and (5)(e)]

4	Maximum rent assistance for family tax benefit (Part A - Method 1)	FTB RA maximum (A1)	[Schedule 1 - clause 14 - table - column 3 - all amounts] [Schedule 1 - clause 14A - table - column 3 - all amounts]
5	Rent threshold rate for rent assistance for family tax benefit (Part A - Method 1)	FTB RA rent threshold (A1)	[Schedule 1 - subparagraphs 13(1)(f)(i), (ii), (iii) and (iv)] [Schedule 1 - subparagraphs 13(1)(fa)(i), (ii), (iii) and (iv)] [Schedule 1 - clause 14 - table - column 2 - all amounts] [Schedule 1 - clause 14A - table - column 2 - all amounts]
13	Income free area for family tax benefit (Part A - Method 1)	FTB free area (A1)	[Schedule 1 - clause 19]