16Provider’s deemed subsidised hours

#### 16 Provider’s deemed subsidised hours (1) For the purposes of working out an amount of ACCS (child wellbeing) under Part 4 of this Schedule for sessions of care provided to a child by an approved child care service, the provider’s deemed subsidised hours, for the child and the service, for a CCS fortnight, is the highest of the following: (a) 100; (b) if a circumstance prescribed by the Minister’s rules exists in relation to the child, the provider or the service and paragraph (c) does not apply—the result prescribed by, or worked out by a method prescribed by, the Minister’s rules; (c) if the Secretary is satisfied that exceptional circumstances exist in relation to the child, the provider or the service and makes a written determination to that effect that applies to the session—the result specified in the determination. (2) Minister’s rules made for the purposes of paragraph (1)(b) may prescribe circumstances in relation to any or all of the following: (a) children; (b) approved providers; (c) approved child care services. (3) A determination made under paragraph (1)(c) is not a legislative instrument. Schedule 3—Adjusted taxable income Note: See section 3.