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) Act 1999

45   After clause 3 of Schedule 3

Insert:

3AA Adjusted taxable income of members of a couple - child care subsidy

(1) This clause applies in relation to working out eligibility for, and the rate of, child care subsidy for the purposes of this Act in relation to a child care decision.

(2) If an individual is a member of a couple with a TFN determination person on the first Monday (an applicable Monday ) of any CCS fortnight to which the child care decision relates in an income year, the individual's adjusted taxable income for that year is taken to include:

(a) if the individual is a member of the same couple on all applicable Mondays in the year - the TFN determination person's adjusted taxable income for that year; or

(b) in any other case - an amount equal to the percentage of the TFN determination person's adjusted taxable income for that year that corresponds to the percentage of applicable Mondays in that year on which the TFN determination person was a member of that couple.

Note: If paragraph (2)(b) applies in relation to a number of different TFN determination persons during an income year, the individual's adjusted taxable income for that year is taken to include the sum of the amounts worked out under that paragraph for each such person.

(3) This clause is subject to clause 3A.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).