Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)

Schedule 1   Main amendments

A New Tax System (Family Assistance) (Administration) Act 1999

220   At the end of section 233

Add:

(2) Subsection (1) does not apply to so much of a payment as is described in the table.

Amounts to which subsection (1) does not apply

Item

If this kind of payment is made:

Subsection (1) does not apply to this much of the payment:

1

a payment of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) to an individual

so much of the payment as exceeds the amount that would have been paid to the individual if:

(a) the individual were entitled to be paid CCS instead of ACCS; and

(b) the individual's applicable percentage for the purposes of the amount of that CCS were worked out under subsection (3); and

(c) the activity test result for the individual had been 100

2

a payment of ACCS (transition to work)

so much of the payment as exceeds the amount that would have been paid to the individual if:

(a) the individual were entitled to be paid CCS instead of ACCS; and

(b) the individual's applicable percentage for the purposes of the amount of that CCS were worked out under subsection (3)

3

a payment of ACCS (child wellbeing) to an approved provider of a service

so much of the payment as exceeds the amount that would have been paid to the provider if:

(a) the percentage in subclause 9(1) of Schedule 2 to the Family Assistance Act were 85% instead of 100%; and

(b) the deemed activity test result for the provider had been 100

4

a payment of an amount under an agreement entered into under section 85GA (funding agreements) of the Family Assistance Act

the whole of the payment

(3) For the purposes of paragraph (b) of table items 1 and 2, the individual's applicable percentage for the purposes of an amount of CCS is:

(a) worked out using the individual's adjusted taxable income for the income year concerned, if known at the time the payment is made; or

(b) if the individual's adjusted taxable income for the income year concerned is not known at the time the payment is made:

(i) worked out using an estimate of the individual's adjusted taxable income (if any) in accordance with Division 4 of Part 3A; or

(ii) if there is no such estimate - 85%.

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