Commonwealth Consolidated Acts Commonwealth Consolidated ActsNote: See subsection 70(1).
Part 1 -- Overall rate calculation process
1 Method of calculating rate of child care benefit
(1) If an individual's rate of child care benefit for a session of care provided to a child is to be worked out using this Schedule, the individual's hourly rate of child care benefit for the session is worked out in accordance with the following method statement:
Method statement
Step 1. Use Part 2 (clause 4) to work out the standard hourly rate for the session.
Step 2. Work out the individual's adjustment percentage using clause 2.
Step 3. Work out that percentage of the standard hourly rate: the result is the individual's rate of child care benefit for the care.
(2) If the individual is eligible for child care benefit for only part of a session of care, this Schedule applies to the individual's rate of child care benefit for that part of the session as if a reference in this Schedule to a session of care included a reference to a part of a session of care.
(1) An individual's adjustment percentage for the purposes of step 2 in the method statement in clause 1 is:
(2) In subclause (1):
CCB % is:
schooling % is:
(a) 85% if the child is a school child; and
(b) 100% if the child is not a school child.
part-time % is:
(a) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is less than 34--110%; or
(b) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 34 or more, but less than 35--108%; or
(c) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 35 or more, but less than 36--106%; or
(d) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 36 or more, but less than 37--104%; or
(e) if:
(i) the care is provided by an approved centre based long day care service; and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to the child by the approved centre based long day care service, and for which the family incurs liability to pay, in the week concerned, is 37 or more, but less than 38--102%; or
(f) in any other case--100%.
(3) In subclause (2):
multiple child % is worked out using Part 3 (clause 5).
taxable income % is worked out using Part 4 (clauses 6 to 11).
3 Number of children in care of a particular kind
(1) An individual's multiple child % and taxable income % are affected by the number of children the individual has in care of a particular kind.
(2) For the purposes of applying this Schedule to work out an individual's rate of child care benefit for a session of care of a particular kind, the number of children in care of that kind is worked out in accordance with the following method statement:
Method statement
Step 1. Work out what kind of care was provided. For this purpose, the kinds of care are:
(a) care other than care provided by an approved occasional care service; and
(b) care provided by an approved occasional care service.
Step 2. Work out, in relation to the individual, how many children are in sessions of care of that kind in the week concerned for which the individual is eligible for child care benefit. That number is the number of children in care of that kind in relation to the individual and that kind of care.
Part 2 -- Standard hourly rate
4 Standard hourly rate--basic meaning
(1) The standard hourly rate for a session of care provided to a child is worked out using the following table and rounding the result to the nearest cent (rounding 0.5 cents upwards):
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Standard hourly rates |
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Kind of care provided in hour |
Standard hourly rate |
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1 |
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 |
$3.37 |
|
2 |
Part‑time family day care or part‑time in‑home care |
The lesser of: (a) one and a third times the item 1 rate; and (b) the ceiling rate worked out under subclause (2) |
|
3 |
Non‑standard hours family day care or non‑standard hours in‑home care |
One and a third times the item 1 rate |
(2) For the purposes of item 2 of the table in subclause (1), the ceiling rate is:
where:
item 1 rate is the item 1 standard hourly rate in the table in subclause (1).
"number of eligible hours" is the total number of hours in sessions of care of the kind referred to in item 2 of the table in subclause (1) that are provided to the child in the week concerned and for which the individual is eligible for child care benefit.
The multiple child % for an individual's child care benefit for a session of care of a particular kind provided to a child is worked out in accordance with the following method statement:
Method statement
Step 1. Use clause 3 to work out the number of children the individual has in care of that kind: the result is the number of children .
Step 2. Use clause 11 to work out the individual's maximum weekly benefit: the result is the multiple child rate .
Step 3. Work out what would be the individual's maximum weekly benefit under clause 11 if the individual had only one child in care of that kind and multiply it by the number of children: the result is the single child rate .
Step 4. Divide the multiple child rate by the single child rate and express the result as a percentage: the result is the multiple child % .
(1) There are 2 income thresholds that are relevant for working out an individual's taxable income %.
(2) The lower income threshold is $28,200.
(3) The upper income threshold is $66,000.
7 Method of calculating taxable income %
An individual's taxable income % for a session of care provided to a child in an income year is:
(a) 100% if:
(i) the individual's adjusted taxable income for the income year does not exceed the lower income threshold; or
(ii) the individual or the individual's partner is receiving a social security benefit, a social security pension or a service pension or is receiving income support supplement under Part IIIA of the Veterans' Entitlements Act 1986 ; and
(b) worked out using clause 8 if paragraph (a) does not apply.
8 Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support
If an individual's taxable income % for a session of care provided to a child in an income year is to be worked out using this clause, it is to be worked out in accordance with the following method statement:
Method statement
Step 1. Use clause 9 to work out the individual's income threshold.
Step 2. Take the individual's income threshold from the individual's adjusted taxable income for the income year: the result is the individual's income excess .
Step 3. Divide the income excess by 52 to convert it into a weekly amount: the result is the weekly income excess .
Step 4. Use clause 10 to work out the individual's taper % and then work out that percentage of the weekly income excess: the result is the weekly taper amount .
Step 5. Divide the weekly taper amount by the individual's maximum weekly benefit worked out under clause 11 and express the result as a percentage.
Step 6. Take the percentage obtained in step 5 from 100% and round to 2 decimal places: the result is the individual's taxable income % . However, if the result is less than zero, the individual's taxable income % is zero.
8A Special provision for certain recipients of pensions under the Veterans' Entitlements Act
(1) In this clause:
"Childcare Assistance (Fee Relief) Guidelines" means the Childcare Assistance (Fee Relief) Guidelines in force under subsection 12A(1) of the Child Care Act 1972 immediately before 1 July 2000.
ordinary taxable income % means taxable income % worked out in accordance with this Schedule (apart from this clause).
"partner" , in relation to an individual, means the person who:
(a) was the partner of that individual immediately before 1 July 2000; and
(b) has continued, at all times on and after that day, to be the partner of the individual.
(2) This clause applies to an individual in relation to an income year (the relevant income year ) if all of the following paragraphs are satisfied in relation to the individual:
(a) immediately before 1 July 2000, there was in force, under the Childcare Assistance (Fee Relief) Guidelines, an assessment that the individual or the individual's partner was eligible for child care assistance within the meaning of those guidelines;
(b) the individual or the individual's partner was receiving, immediately before 1 July 2000, and has continued, at all times on and after that day, to receive:
(i) a pension under Part II of the Veterans' Entitlements Act 1986 payable to the individual or partner as a veteran; or
(ii) a pension under Part II of that Act payable to the individual or partner as the widow or widower of a deceased veteran; or
(iii) a pension under Part IV of that Act payable to the individual or partner as a member of the Forces or as a member of a Peacekeeping Force; or
(iv) a pension under Part IV of that Act payable to the individual or partner as the widow or widower of a deceased member of the Forces or as the widow or widower of a deceased member of a peacekeeping Force;
(c) neither the individual nor the individual's partner was receiving, immediately before 1 July 2000, or has received at any time on or after that day:
(i) a social security pension; or
(ii) a social security benefit; or
(iii) a service pension; or
(iv) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986 ;
(d) a determination was in force under the A New Tax System (Family Assistance) (Administration) Act 1999 during the income year that commenced on 1 July 2000 and every succeeding income year before the relevant income year, that the individual or the individual's partner was entitled to be paid child care benefit;
(e) the individual's adjusted taxable income for the purposes of this Act for the income year that commenced on 1 July 2000 and every succeeding income year has exceeded the lower income threshold in respect of that income year;
(f) the individual's ordinary taxable income % for a session of care provided to a child in an income year that commenced on or after 1 July 2000 (including the relevant income year) has never been equal to, or higher than, the individual's saved taxable income % for the session of care.
(3) In spite of any other provision of this Schedule, the taxable income % of an individual to whom this clause applies for a session of care provided to a child in the relevant income year is the individual's saved taxable income % for that session.
(4) The saved taxable income % of an individual for a session of care provided to a child is the lower of:
(a) the individual's taxable income % for that session worked out in accordance with subclause (5); and
(b) the individual's taxable income % for that session calculated in accordance with subclause (6).
(5) An individual's taxable income % for a session of care for the purposes of paragraph (4)(a) is the percentage worked out:
(a) in accordance with this Schedule (apart from this clause); and
(b) as if neither the individual nor the individual's partner was receiving, in relation to any part of the income year in which the session of care is provided, a pension referred to in paragraph (2)(b).
(6) An individual's taxable income % for a session of care for the purposes of paragraph (4)(b) is the percentage worked out:
(a) in accordance with this Schedule (apart from this clause); and
(b) as if the amount of the individual's adjusted taxable income for the income year in which the session of care is provided equalled the amount of the income of the individual last taken into account for the purposes of the assessment referred to in paragraph (2)(a).
An individual's income threshold for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
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Weekly threshold |
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Number of children in care of that kind |
Adjusted taxable income for income year exceeds upper income threshold? |
Threshold |
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1 |
1 |
no |
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2 |
1 |
yes |
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3 |
2 or more |
no |
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|
4 |
2 or more |
yes |
|
The taper % for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
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Taper % |
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Number of children in care of that kind |
Adjusted taxable income for income year exceeds upper income threshold? |
Taper % |
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1 |
1 |
No |
10% |
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2 |
1 |
Yes |
10% |
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3 |
2 |
No |
15% |
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4 |
2 |
Yes |
25% |
|
5 |
3 or more |
No |
15% |
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6 |
3 or more |
Yes |
35% |
11 Maximum weekly benefit
(1) The maximum weekly benefit for an individual for a session of care of a particular kind provided to a child in an income year is worked out using the following table:
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Maximum Weekly Benefit Table |
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Number of children in care of that kind |
Adjusted taxable income for income year exceeds upper income threshold? |
Maximum weekly benefit (MWB) |
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1 |
1 |
no |
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|
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2 |
1 |
yes |
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3 |
2 |
no |
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|
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4 |
2 |
yes |
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|
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5 |
3 |
no |
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|
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6 |
3 |
yes |
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|
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7 |
4 or more |
no |
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|
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8 |
4 or more |
yes |
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(2) In the table in subclause (1):
"additional loading" is one third of the amount, expressed in dollars, in item 5 of the table for each child in care of that kind after the third child.
"additional MWB" is item 1 of the table MWB for each child in care of that kind after the third child.
"MWB" means maximum weekly benefit.
"specific taper amount" is the amount that would be the weekly taper amount for an individual worked out under step 4 of the method statement in clause 8 if the individual's adjusted taxable income for the income year were the upper income threshold.
"standard hourly rate" is the amount specified in item 1 of the table in subclause 4(1); and
