Division 2AFTB Part B supplement

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Schedule 1—Family tax benefit rate calculator Note: See subsection 58(1). ## Part 1—Overall rate calculation process #### 1 Overall rate calculation process (1) To work out an individual’s annual rate of family tax benefit, add: (a) the individual’s Part A rate calculated under Part 2 (clauses 3 to 24S), Part 3 (clauses 25 to 28) or Part 3A (clause 28A); and (b) the individual’s Part B rate calculated under Part 4 (clauses 28B to 33). (2) To work out the individual’s Part A rate: (a) use Part 2 (clauses 3 to 24S) if the individual has at least one FTB child and: (i) the individual’s adjusted taxable income does not exceed the individual’s higher income free area; or (ii) the individual, or the individual’s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and (b) use Part 3 (clauses 25 to 28) if the individual has at least one FTB child and: (i) the individual’s adjusted taxable income exceeds the individual’s higher income free area; and (ii) neither the individual, nor the individual’s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and (c) use Part 3A (clause 28A) if the individual has no FTB children. Use Schedule 3 to work out the individual’s adjusted taxable income. Use clause 2 to work out the individual’s higher income free area. #### 2 Higher income free area For the purposes of this Part, an individual’s higher income free area is the basic amount in column 1 of the following table. ```html <table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr><td colspan="2" style="width:288.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Higher income free area</td></tr><tr><td style="width:10.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:266.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Basic amount</td></tr></thead><tbody><tr><td style="width:10.6pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="width:266.85pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$98,988</td></tr></tbody></table> ``` ## Part 2—Part A rate (Method 1) ### Division 1—Overall rate calculation process #### 3 Method of calculating Part A rate Subject to the operation of clauses 5, 6A, 38J and 38K, if the individual’s Part A rate is to be calculated using this Part, it is calculated as follows: Method statement Step 1. Add the following amounts: (a) the individual’s standard rate under Division 2 of this Part (clauses 7 to 11); (ba) the individual’s newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B); (c) the individual’s multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38); (ca) the individual’s FTB Part A supplement under Division 2A of Part 5 (clause 38A); (cb) the individual’s energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA); (d) the individual’s rent assistance (if any) under Subdivision A of Division 2B of Part 5 (clauses 38B to 38H). The result is the individual’s maximum rate. > Note: Paragraph (cb) does not apply to certain individuals: see clause 6A. Step 2. Apply the income test in Division 2C of Part 5 (clauses 38L to 38N) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s maximum rate: the result is the individual’s income tested rate. Step 3. Apply the maintenance income test in Division 5 of this Part (clauses 20 to 24) to work out any reduction for maintenance income. Take any reduction away from the individual’s income tested rate: the result is the individual’s income and maintenance tested rate. Step 4. The individual’s Part A rate is: (a) the individual’s income and maintenance tested rate if it is equal to or greater than the individual’s base rate (see clause 4); or (b) the individual’s base rate (see clause 4) if it is more than the individual’s income and maintenance tested rate. #### 4 Base rate The individual’s base rate is the rate that would be the individual’s Method 2 base rate under clause 25 if the individual’s Part A rate were worked out using Part 3. #### 5 Family tax benefit advance to individual (1) If: (a) an individual is entitled to be paid family tax benefit by instalment; and (b) the individual is paid a family tax benefit advance; and (c) the individual has not repaid the whole of the advance; and (d) the amount of unrepaid family tax benefit advance is not an FTB advance debt; then, subject to clauses 44 and 49, the individual’s Part A rate (as reduced (if at all) under clauses 38J and 38K) is to be reduced in accordance with Division 4 of Part 5 (clauses 40 to 51). (2) If an individual satisfies paragraphs (1)(a) to (d) for more than one family tax benefit advance, the individual’s Part A rate is to be reduced under subclause (1) for each of those advances. #### 6 Components of Part A rates under this Part The Minister may, by legislative instrument, determine a method for working out the extent to which Part A rates under this Part are attributable to the amounts referred to in step 1 of the method statement in clause 3. #### 6A Energy supplement (1) Paragraph (cb) of step 1 of the method statement in clause 3 does not apply to an individual on or after the commencement of this clause unless: (a) the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and (b) the individual’s Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part 3A of this Schedule. (2) However, if: (a) the individual ceases to be entitled to be paid family tax benefit in respect of a day (the applicable day) on or after 20 September 2016; or (b) the individual’s Part A rate of family tax benefit is worked out under Part 3A of this Schedule in respect of a day (the applicable day) on or after 20 September 2016; then paragraph (cb) of step 1 of the method statement in clause 3 does not apply, and never again applies, to the individual from: (c) if the applicable day is before the commencement of this clause—the start of the day this clause commences; or (d) if the applicable day is on or after the commencement of this clause—the start of the applicable day. ### Division 2—Standard rate #### 7 Standard rate (1) Subject to subclauses (2) and (3) and clauses 8 to 11, an individual’s standard rate is worked out using the following table. Work out which category applies to each FTB child of the individual. The FTB child rate is the corresponding amount in column 2. The standard rate is the sum of the FTB child rates. ```html <table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:288.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child rates(Part A—Method 1)</td></tr><tr><td style="width:17.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Category of FTB child</td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 2FTB child rate</td></tr></thead><tbody><tr><td style="width:17.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="width:180.7pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child who is under 13 years of age</td><td style="width:68.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$4,292.40</td></tr><tr><td style="width:17.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">2</td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child who has reached 13 years of age</td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$5,580.85</td></tr></tbody></table> ``` Reduction during reduction period for failing to have health check or meet immunisation requirements (2) If either or both section 61A and subparagraph 61B(1)(b)(ii) apply in relation to an individual and an FTB child of the individual, the annual FTB child rate in relation to the child is reduced by $737.30 for each day in the FTB child rate reduction period (except any day in a past period to which subclause (3) applies). Reduction of past period claims for failing to meet immunisation requirements (3) The annual FTB child rate in relation to an FTB child of an individual is reduced by $737.30 if subparagraph 61B(1)(b)(i) applies in relation to the individual and the child. #### 8 Base FTB child rate For the purposes of this Division, the base FTB child rate for an FTB child of an individual is the rate that would be the FTB child rate under subclause 26(2) if: (a) the individual’s Part A rate were being worked out under Part 3; and (b) clause 27 did not apply. #### 9 FTB child rate—recipient of other periodic payments The FTB child rate for an FTB child of an individual is the base FTB child rate (see clause 8) if: (a) the individual or the individual’s partner is receiving a periodic payment under a law of the Commonwealth and the law provides for an increase in the rate of payment by reference to an FTB child of the individual; or (b) the individual or the individual’s partner is receiving a periodic payment under a scheme administered by the Commonwealth and the scheme provides for an increase in the rate of payment by reference to an FTB child of the individual. #### 10 Effect of certain maintenance rights (1) The FTB child rate for an FTB child of an individual is the base FTB child rate (see clause 8) if: (a) the individual or the individual’s partner is entitled to claim or apply for maintenance for the child; and (b) the Secretary considers that it is reasonable for the individual or partner to take action to obtain maintenance; and (c) the individual or partner does not take action that the Secretary considers reasonable to obtain maintenance. (2) Subclause (1) does not apply to maintenance that is: (a) a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989); and (b) not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988). #### 11 Sharing family tax benefit (shared care percentages) If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual’s standard rate, is the individual’s shared care percentage of the FTB child rate that would otherwise apply to the child. ### Division 5—Maintenance income test #### Subdivision A—Maintenance income test #### 19A Extended meaning of receiving maintenance income In this Division, if the FTB child of an individual receives maintenance income, the individual is taken to have received the maintenance income. #### 19AA References to applying for maintenance income A reference in this Division to an individual being, or not being, entitled to apply for maintenance income includes an individual who is, or is not, entitled to so apply under the Child Support (Assessment) Act 1989 or the Family Law Act 1975. #### 19B Application of maintenance income test to certain pension and benefit recipients and their partners If the individual, or the individual’s partner, is: (a) permanently blind; and (b) receiving: (i) an age pension (under Part 2.2 of the Social Security Act 1991); or (ii) a disability support pension (under Part 2.3 of the Social Security Act 1991); or (iii) a service pension; or (iv) income support supplement (under Part IIIA of the Veterans’ Entitlements Act 1986); or (v) a veteran payment; then: (c) the individual’s maintenance income excess is nil; and (d) the individual’s income and maintenance tested rate is the same as the individual’s income tested rate. #### 20 Effect of maintenance income on family tax benefit rate (1) This is how to work out an individual’s reduction for maintenance income if clause 19B does not apply: Method statement Step 1. Work out the annualised amount of the individual’s maintenance income. In doing so: (a) disregard any maintenance income for an FTB child for whom the FTB child rate under clause 7 does not exceed the base FTB child rate (see clause 8); and (b) disregard the operation of clause 11 (sharing of family tax benefit) in applying paragraph (a); and (c) disregard any amount that, for the income year for which the individual’s reduction for maintenance income is being worked out, is required under clause 24E to be depleted from a maintenance income credit balance of the individual and, if the individual is a member of a couple, from a maintenance income credit balance of the individual’s partner; and (d) disregard any maintenance income that is received by the individual, or the individual’s partner, from another individual if the income is over the maintenance income ceiling for the income (see Subdivisions C and D). Step 2. Work out the individual’s maintenance income free area using clauses 22 and 23. Step 3. Work out whether the individual’s maintenance income exceeds the individual’s maintenance income free area. Step 4. If the individual’s maintenance income does not exceed the individual’s maintenance income free area, the individual’s maintenance income excess is nil and there is no reduction for maintenance income. Step 5. If the individual’s maintenance income exceeds the individual’s maintenance income free area, the individual’s maintenance income excess is the individual’s maintenance income less the individual’s maintenance income free area. Step 6. The individual’s reduction for maintenance income is half the maintenance income excess. (2) Paragraph (c) of step 1 of the method statement in subclause (1) does not apply unless and until the individual has satisfied the FTB reconciliation conditions in section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods (within the meaning of that section) that are included in the income year for which the individual’s reduction for maintenance income is being worked out. #### 20A Annualised amount of maintenance income Object of clause (1) The object of this clause is to annualise the maintenance income (other than capitalised maintenance income) (CMI) of an individual during an income year. Annualisation of maintenance income other than CMI (2) If an individual receives maintenance income (other than CMI) from another individual during any period or periods (the relevant period or periods) in an income year, the annualised amount of the maintenance income of the individual is worked out using the following formula: ![Start formula The amount of maintenance income (other than CMI) received by the individual during the relevant period or periods times start fraction Number of days in the income year over Number of days in the relevant period or periods end fraction end formula](image.004.png) Commencement of relevant period (3) If: (a) an individual (payee) receives maintenance income (other than CMI) from another individual (payer) in an income year under a maintenance liability; and (b) subsection (4) does not apply; the relevant period in respect of the maintenance income commences: (c) in the case where the maintenance liability arises after 1 July of the income year in which the maintenance income is received—on the day that the maintenance liability arises; or (d) in the case where the maintenance liability exists on 1 July of the income year in which the maintenance income is received—1 July. (4) If: (a) a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and (b) the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and (c) in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b): (i) the payee and the payer were not members of the same couple; and (ii) the payee was entitled to claim, or apply for, maintenance from the payer; the relevant period in respect of the maintenance income commences: (d) on the day the payee first received the previously received maintenance income in the income year; or (e) on such earlier day in respect of the previously received maintenance income that the Secretary determines. (5) If a payee receives maintenance income (other than CMI) from a payer during a period in an income year but not under a maintenance liability, the relevant period, in respect of the maintenance income, commences: (a) on the day that the payee first received the maintenance income during that period; or (b) on such earlier day that the Secretary determines. End of relevant period (6) A relevant period, in respect of maintenance income (other than CMI) received under a maintenance liability in an income year, ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year. (7) If: (a) a payee receives maintenance income (other than CMI) in an income year; and (b) the maintenance income is not received under a maintenance liability; the relevant period ends in respect of the payee either: (c) unless subclause (8) applies—when the payee ceases to receive the maintenance income (if the payee ceases to receive the income before the end of the income year); or (d) on 30 June of the income year. (8) If: (a) a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and (b) the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and (c) in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b): (i) the payee and the payer were not members of the same couple; and (ii) the payee was entitled to claim, or apply for, maintenance from the payer; the relevant period ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year. Relevant period where payee elects to end an assessment (9) If: (a) a payee receives maintenance income (other than CMI) in an income year from a payer under a maintenance liability which is an assessment under Part 5 of the Child Support (Assessment) Act 1989; and (b) the payee and payer become members of the same couple; and (c) the payee elects under the Child Support (Assessment) Act 1989 to end the assessment from a specified day before the day the payee and payer became members of the same couple; for the purpose of determining the commencement or end of the relevant period, the assessment is taken to end from the day the payee and the payer became a member of the same couple or from such earlier day as the Secretary determines (not being a day earlier than the specified day). Meaning of maintenance liability (10) In this clause, maintenance liability means a liability to provide: (a) child support; or (b) maintenance (other than child support) that arises as a result of: (i) the order of a court; or (ii) a maintenance agreement (within the meaning of the Family Law Act 1975) that has been registered in, or approved by, a court in Australia or an external Territory; or (iii) a financial agreement, or Part VIIIAB financial agreement, within the meaning of that Act; or (iv) any other agreement with respect to the maintenance of a person that has been registered in, or approved by, a court in Australia or an external Territory. Day a maintenance liability arises (11) The day a maintenance liability arises is: (a) if the liability is to provide child support, the day that the liability arises under the Child Support (Assessment) Act 1989; or (b) if the liability is to provide maintenance that arises as set out in paragraph (10)(b), the day that the order of the court or the agreement has effect from. #### 20B Working out amounts of child maintenance using notional assessments (1) If: (a) an individual receives child maintenance for an FTB child of the individual under a child support agreement or court order; and (b) there is, in relation to the agreement or order, a notional assessment of the annual rate of child support that would be payable to the individual for the child for a particular day in a child support period if that annual rate were payable under Part 5 of the Child Support (Assessment) Act 1989 instead of under the agreement or order; then the amount of child maintenance that the individual is taken to have received in an income year under the agreement or order for the child for a period is worked out in accordance with this clause. > Note: The amount worked out in accordance with this clause is annualised under clause 20A. Individual taken to have received notional assessed amount (2) For the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is, subject to this clause, the amount (the notional assessed amount) that the individual would have received if the individual had received the annual rate of child support for the child for the period that is included in the notional assessment, disregarding so much of that rate as is attributable to the individual receiving disability expenses maintenance. Underpayments (3) If the amount received in an income year by the individual under the agreement or order for the child for the period is less than the amount that is payable to the individual under the agreement or order for the child for the period (such that a debt arises for the period under the agreement or order), then, for the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is the following amount (the notional amount paid): ![Start formula start fraction Amount received by the individual under the agreement or order for the child for the period over Amount payable to the individual under the agreement or order for the child for the period end fraction times Notional assessed amount for the child for the period end formula](image.005.png) > Note: This subclause only applies in respect of enforceable maintenance liabilities (see subclause (7)). Underpayments—non‑periodic payments and lump sum payments (3A) For the purposes of the formula in subclause (3), the amount received by the individual under the agreement or order, for the child for the period, is taken to include: (a) if the agreement or order is a non‑periodic payments agreement or order—the amount by which the annual rate of child support payable for the child is reduced for the period under the agreement or order; and (b) if the agreement or order is a lump sum payments agreement or order—the total amount of the lump sum payment that is credited for each day in the period under section 69A of the Child Support (Registration and Collection) Act 1988 against the amount payable under the liability under the agreement or order. (3B) If the agreement or order is a non‑periodic payments agreement or order, for the purposes of the formula in subclause (3), the amount payable to the individual under the agreement or order for the child for the period is taken to include the amount by which the annual rate of child support payable for the child is reduced for the period under the agreement or order. Arrears (4) If the amount received in an income year by the individual under the agreement or order for the child for the period exceeds the amount that is payable to the individual under the agreement or order for the child for the period, then, for the purposes of this Act, the amount of child maintenance that the individual is taken to have received under the agreement or order for the child for the period is: ![Start formula Notional assessed amount for the child for the period plus Total of the notional arrears amounts in respect of each debt arising for a previous period under the agreement or order end formula](image.006.png) > Note: This subclause only applies in respect of enforceable maintenance liabilities (see subclause (7)). (5) The notional arrears amount, in respect of a debt arising for a previous period under the agreement or order, is: ![Start formula start fraction Notional assessed amount for the child for the previous period minus Notional amount paid for the child for the previous period over The amount of the debt that arose for the previous period under the agreement or order end fraction times Amount of the debt that is paid off end formula](image.007.png) (6) For the purposes of subclause (5), if: (a) an individual has more than one debt that arose under an agreement or order for previous periods; and (b) the amount received in an income year by the individual under the agreement or order for a child for a period exceeds the amount that is payable to the individual under the agreement or order for the child for the period; then: (c) the individual is taken to have received the excess to pay off each debt in the order in which the debts arose; and (d) each debt is reduced by the amount of the debt that is paid off. (7) Subclauses (3) and (4) only apply in respect of enforceable maintenance liabilities (within the meaning of the Child Support (Registration and Collection) Act 1988). (8) In this clause: > lump sum payments agreement or order means: (a) an agreement containing lump sum payment provisions (within the meaning of the Child Support (Assessment) Act 1989); or (b) a court order made under section 123A of that Act. > non‑periodic payments agreement or order means: (a) an agreement containing non‑periodic payment provisions (within the meaning of the Child Support (Assessment) Act 1989); or (b) a court order made under section 124 of that Act that includes a statement made under section 125 of that Act that the annual rate of child support payable by a liable parent under an administrative assessment is to be reduced. #### 20C Working out amounts of child maintenance in relation to lump sum payments (1) This clause applies if an individual receives in an income year child maintenance for an FTB child of the individual under: (a) a child support agreement, containing lump sum payment provisions (within the meaning of paragraph 84(1)(e) of the Child Support (Assessment) Act 1989), to which clause 20B does not apply; or (b) a court order made under section 123A of that Act; in the form of a lump sum payment that is to be credited under section 69A of the Child Support (Registration and Collection) Act 1988 against the amount payable under a liability under an administrative assessment. (2) For the purposes of this Act, the amount of child maintenance that the individual is taken to have received in an income year under the agreement or order for the child for a period is the amount that is credited under section 69A of the Child Support (Registration and Collection) Act 1988 against the amount payable under the liability under the administrative assessment for the child for the period. > Note: The amount worked out under this clause is annualised under clause 20A. (3) Subclause (2) does not apply in relation to the individual and the child for a period if subclause 20B(2), (3) or (4) or 20D(2) has applied in relation to the individual and the child for that period. #### 20D Working out amounts of child maintenance for administrative assessments privately collected (1) This clause applies if, during a period in an income year: (a) an individual is entitled to receive an amount of child maintenance for an FTB child of the individual under a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989); and (b) the liability is not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988); and (c) the child maintenance is not maintenance to which clause 20B applies; and (d) the Secretary considers that it is reasonable for the individual to take action to obtain the amount. Individual taken to have received full entitlement (2) For the purposes of this Act, the individual is taken to have received, for the period in the income year, the amount of child maintenance for the child that the individual is entitled to receive under the liability, disregarding so much of that amount as is attributable to the individual receiving disability expenses maintenance. #### 21 Maintenance income of members of couple to be added The annualised amount of the maintenance income of an individual who is a member of a couple is the sum of the amounts that, apart from this clause, would be the respective annualised amounts of each of the members of the couple. #### 22 How to calculate an individual’s maintenance income free area An individual’s maintenance income free area is worked out using the following table. Work out which family situation in the table applies to the individual. The maintenance income free area is the corresponding amount in column 2 plus an additional corresponding amount in column 3 for each FTB child after the first, disregarding any child: (a) for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20; or (b) in respect of whom neither the individual, nor the individual’s partner, is entitled to apply for maintenance income. ```html <table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr style="height:20pt"><td colspan="4" style="width:294.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Maintenance income free area(Part A—Method 1)</td></tr><tr><td style="width:10.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Individual’s family situation</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 2Basic amount</td><td style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 3Additional amount</td></tr></thead><tbody><tr><td style="width:10.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="width:95.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Not a member of a couple</td><td style="width:74.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$952.65</td><td style="width:81.45pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$317.55</td></tr><tr><td style="width:10.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">2</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Partnered (both the individual and the partner have an annualised amount of maintenance income)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$1,905.30</td><td style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$317.55</td></tr><tr><td style="width:10.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">3</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Partnered (only one has an annualised amount of maintenance income)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$952.65</td><td style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$317.55</td></tr></tbody></table> ``` #### 23 Only maintenance actually received taken into account in applying clause 22 In determining whether or not item 2 or 3 of the table in clause 22 applies to an individual, clause 21 is to be disregarded. This has the effect of taking into account only maintenance income that the individual actually receives rather than any maintenance income that the individual is taken to receive because of maintenance income received by the individual’s partner. #### 24 Apportionment of capitalised maintenance income (1) The object of this clause is to spread capitalised maintenance income so that it is taken into account over the whole of the period in respect of which it is received. (2) If an individual receives capitalised maintenance income, the maintenance income of the individual that is attributable to the capitalised maintenance income during any period (the relevant period) in the capitalisation period is the amount worked out using the formula: ![Start formula Capitalised maintenance income times start fraction Relevant period over Capitalisation period end fraction end formula](image.008.png) (2A) For the capitalisation period in an income year, the annualised amount of an individual’s capitalised maintenance income is worked out using the following formula: ![Start formula The amount worked out under subclause (2) in respect of the individual for the capitalisation period in the income year times start fraction Number of days in the income year over Number of days in the capitalisation period in the income year end fraction end formula](image.009.png) Capitalisation period—court order or agreement (3) If: (a) the capitalised maintenance income is received under or as a result of: (i) the order of a court; or (ii) a maintenance agreement (within the meaning of the Family Law Act 1975) that has been registered in, or approved by, a court in Australia or an external Territory; or (iii) a financial agreement, or Part VIIIAB financial agreement, within the meaning of that Act; or (iv) any other agreement with respect to the maintenance of a person that has been registered in, or approved by, a court in Australia or an external Territory; and (b) the order or agreement specified the period in relation to which the capitalised maintenance income was to be provided; and (c) the length of the period could be ascertained with reasonable certainty when the order was made or the agreement was so registered or approved; the capitalisation period is, subject to subclause (6), the period specified in the order or agreement. Capitalisation period—FTB child under 18 (4) If: (a) the capitalised maintenance income relates to the maintenance of an FTB child of the individual; and (b) the child has not turned 18 on the day on which the income is received; and (c) subclause (3) does not apply to the capitalised maintenance income; the capitalisation period is, subject to subclause (6), the period that starts on the day on which the income is received and ends on the day immediately before the day on which the child turns 18. Capitalisation period—partner under 65 (5) If: (a) the capitalised maintenance income relates to the maintenance of the individual by the individual’s partner or former partner; and (b) the individual has not turned 65 on the day on which the income is received; and (c) subclause (3) does not apply to the capitalised maintenance income; the capitalisation period is, subject to subclause (6), the period that starts on the day on which the income is received and ends on the day immediately before the day on which the individual turns 65. Capitalisation period—other cases (6) If: (a) the Secretary considers: (i) in a case falling within subclause (3) where the period referred to in that subclause was specified in an order of a court that was made by consent or in an agreement referred to in subparagraph (3)(a)(ii), (iii) or (iv)—that the period is not appropriate in the circumstances of the case; or (ii) in a case falling within subclause (4) or (5)—that the period referred to in that subclause is not appropriate in the circumstances of the case; or (b) no capitalisation period is applicable in relation to the capitalised maintenance income under subclause (3), (4) or (5); the capitalisation period is such period as the Secretary considers appropriate in the circumstances of the case. #### Subdivision B—Maintenance income credit balances #### 24A Maintenance income credit balances (1) A maintenance income credit balance, for a registered entitlement of an individual, is, at any particular time, the balance at that time of the accruals under clause 24B and the depletions under clause 24E in relation to that entitlement. (2) Despite subclause (1), a maintenance income credit balance for a registered entitlement, at the end of an income year, cannot exceed the total arrears owing from that registered entitlement, at that time, for all income years for which the entitlement has existed. (3) If: (a) but for the condition in subclause 24B(3) not being met in relation to an income year, there would be an accrual to a maintenance income credit balance of an individual for a day in that income year; and (b) after there has been an accrual under clause 24C for a day in a later income year or a depletion under clause 24E for a later income year, that condition is met in relation to the earlier income year; the maintenance income credit balance is recalculated, taking into account the accrual for the day in the earlier income year before taking into account the accrual or depletion mentioned in paragraph (b). (4) This Subdivision continues to apply in relation to a maintenance income credit balance of an individual whether or not the individual or the individual’s partner continues to be eligible for family tax benefit. #### 24B Accruals to a maintenance income credit balance Accrual if conditions are satisfied (1) There is an accrual to a maintenance income credit balance for a registered entitlement of an individual, for a day in an income year, of the amount worked out under clause 24C for that day, if all the conditions in this clause are satisfied. Conditions that must be satisfied (2) Either or both of the following must apply: (a) the individual is eligible for family tax benefit for the day; (b) if the individual is a member of a couple on the day—the individual’s partner is eligible for family tax benefit for the day. (3) The eligible person must have satisfied the FTB reconciliation conditions in section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods (within the meaning of that section) that are included in the income year. (4) The annualised amount of the maintenance income of the eligible person for the day must be less than the maintenance income free area that applied to the eligible person for that day. (5) The maintenance income that the individual received in the income year from the registered entitlement must be less than the amount due in the income year from the registered entitlement. #### 24C Amount of accrual to a maintenance income credit balance (1) This is how to work out the amount of the accrual under clause 24B, for a day in an income year, to a maintenance income credit balance for a registered entitlement of an individual who is, or is the partner of, an eligible person under subclause 24B(2): Method statement Step 1. Work out the global maintenance entitlement of the eligible person for the day using clause 24D. Step 2. Identify the lower of: (a) that global maintenance entitlement; and (b) the maintenance income free area that applied to the eligible person for the day. Step 3. Subtract from the lower amount identified in step 2 the annualised amount of the maintenance income of the eligible person for the day. Step 4. Divide the result of step 3 by 365 and round the result of the division to the nearest cent (rounding 0.5 cents upwards). Step 5. Unless subclause (2) applies to the individual, the amount that accrues to the maintenance income credit balance of the individual for the day is the amount worked out under step 4. If subclause (2) applies to the individual, take the amount worked out under step 4 and apply the method statement in subclause (2). (2) If either or both of the following apply: (a) the individual has more than one registered entitlement for the day in respect of which the condition in subclause 24B(5) is met; (b) if the individual is a member of a couple on the day—the individual’s partner has one or more registered entitlements for the day in respect of which the condition in subclause 24B(5) is met; this is how to work out the amount of the accrual under clause 24B, for a day in an income year, to each of the maintenance income credit balances (the relevant balances) for those entitlements: Method statement Step 1. Work out the daily cap for each relevant balance as follows: (a) work out the annualised amount mentioned in paragraph 24D(1)(a) that is due in the income year from the registered entitlement to which the balance relates, and any related private collection entitlement; (b) work out under subclause (4) the annualised amount of maintenance income received in the income year from that registered entitlement, and any related private collection entitlement; (c) the daily cap is the excess of the amount mentioned in paragraph (a) over the amount mentioned in paragraph (b), divided by 365 and rounded to the nearest cent (rounding 0.5 cents upwards). Step 2. Distribute the amount worked out under step 4 of the method statement in subclause (1) equally among each relevant balance, up to the amount of the daily cap for the relevant balance. Step 3. Distribute any remaining amount equally among each relevant balance for which the daily cap has not been reached, up to the amount of the daily cap for the relevant balance. Step 4. Reapply step 3 to any remaining amount until: (a) there is no remaining amount to distribute; or (b) the daily cap for each relevant balance is reached. Step 5. The amount that accrues to each of the relevant balances for the day is the sum of the amount distributed under step 2 and any additional amounts distributed under steps 3 and 4, with that sum rounded to the nearest cent (rounding 0.5 cents upwards). (3) To avoid doubt, clauses 24B and 24C apply only once for a day in relation to any relevant balance. (4) For the purposes of step 1 of the method statement in subclause (2), the annualised amount of maintenance income received in an income year from a registered entitlement, and any related private collection entitlement, of an individual (or an individual’s partner) is the amount worked out by using this formula: ![Start formula start fraction Amount of maintenance income received in the income year from the registered entitlement, and any related private collection entitlement over Number of days in the income year for which the individual (or partner) had the registered entitlement, and any related private collection entitlement end fraction times Number of days in the income year end formula](image.010.png) (5) In this clause: > related private collection entitlement, in relation to a registered entitlement, has the same meaning as in clause 24D. #### 24D Global maintenance entitlement of an eligible person (1) For the purposes of step 1 of the method statement in subclause 24C(1), the global maintenance entitlement of the eligible person under subclause 24B(2) for the day is the sum of: (a) the annualised amounts worked out using the formula in subclause (2) for: (i) each registered entitlement for the day, and any related private collection entitlement, of the eligible person; and (ii) if the eligible person is a member of a couple on the day—each registered entitlement for the day, and any related private collection entitlement, of the eligible person’s partner; and (b) any amounts worked out under subclause (3); and (c) the annualised amount of any capitalised maintenance income of the eligible person and, if the eligible person is a member of a couple on the day, of the eligible person’s partner, for the day; and (d) the annualised amount of any maintenance income of the eligible person and, if the eligible person is a member of a couple on the day, of the eligible person’s partner, for the day: (i) that is not from a registered entitlement; and (ii) that is not capitalised maintenance income. (2) For the purposes of paragraph (1)(a), the formula is: ![Start formula start fraction Amount due in the income year from the registered entitlement, and any related private collection entitlement over Number of days in the income year for which the eligible person (or partner) had the registered entitlement, and any related private collection entitlement end fraction times Number of days in the income year end formula](image.011.png) (3) If: (a) in respect of: (i) a registered entitlement for the day, and any related private collection entitlement, of the eligible person; or (ii) if the eligible person is a member of a couple on the day—a registered entitlement for the day, and any related private collection entitlement, of the eligible person’s partner; the maintenance income received by the eligible person or partner for the income year exceeds the amount due in the income year from the registered entitlement, and any related private collection entitlement; and (b) that excess, or any part of it (the relevant excess), is not disregarded for the purposes of paragraph (c) of step 1 of the method statement in clause 20; an amount for the purposes of paragraph (1)(b) is worked out by using this formula: ![Start formula start fraction Amount of the relevant excess over Number of days in the income year for which the eligible person (or partner) had the registered entitlement, and any related private collection entitlement end fraction times Number of days in the income year end formula](image.012.png) (4) For the purposes of this clause, an individual’s private collection entitlement is related to the individual’s registered entitlement if the private collection entitlement and registered entitlement relate to the same registrable maintenance liability, within the meaning of the Child Support (Registration and Collection) Act 1988. (5) In this clause: > private collection entitlement, of an individual, means the individual’s entitlement to receive maintenance income from a particular payer, if the payer’s liability to pay that maintenance income is a registrable maintenance liability that is not an enforceable maintenance liability, within the meaning of the Child Support (Registration and Collection) Act 1988. #### 24E Depletions from a maintenance income credit balance (1) There is a depletion from the maintenance income credit balance for a registered entitlement of an individual, for an income year, of the amount worked out under subclause (2), if: (a) the income year has ended; and (b) the maintenance income that the individual received in the income year from the entitlement is more than the amount due in the income year from the entitlement. (2) The amount by which the maintenance income credit balance is depleted is the lower of: (a) the excess of the maintenance income that the individual received in the income year from the entitlement over the amount due in the income year from the entitlement; and (b) the amount of the maintenance income credit balance. (3) For the purposes of paragraphs (1)(b) and (2)(a), in working out the maintenance income received in an income year or the amount of maintenance income due in an income year: (a) disregard any maintenance income received or due for an FTB child for whom the FTB child rate under clause 7 does not exceed the base FTB child rate (see clause 8); and (b) disregard the operation of clause 11 (sharing of family tax benefit) in applying paragraph (a). #### 24EA Amounts due under notional assessments (1) This clause applies if: (a) an individual receives child maintenance for an FTB child of the individual under a child support agreement or court order; and (b) there is, in relation to the agreement or order, a notional assessment of the annual rate of child support that would be payable to the individual for the child for a particular day in a child support period if that annual rate were payable under Part 5 of the Child Support (Assessment) Act 1989 instead of under the agreement or order; and (c) the child maintenance is received, wholly or in part, from a registered entitlement. (2) For the purposes of this Subdivision, the amount of child maintenance that is taken to be due to the individual under the agreement or order (whether from the registered entitlement or from a related private collection entitlement within the meaning of clause 24D), for the child for a period, is the amount that would have been due if the amount due to the individual had been the annual rate of child support for the child for the period that is included in the notional assessment. (3) To avoid doubt, subclause (2) does not apply in relation to the total arrears owing from a registered entitlement, as mentioned in subclause 24A(2). #### Subdivision C—Maintenance income ceiling for Method 1 #### 24F Subdivision not always to apply This Subdivision does not apply to an individual if: (a) the individual, and the individual’s partner, between them are entitled to apply for maintenance income: (i) from only one other individual; and (ii) in respect of all of the FTB children of the individual; and (b) the individual has no regular care children who are rent assistance children. #### 24G Overall method for working out maintenance income ceiling for Method 1 For the purposes of paragraph (d) of step 1 of the method statement in clause 20, this is how to work out an individual’s maintenance income ceiling for maintenance income received by the individual, or the individual’s partner, from another individual (the maintenance payer) if the individual’s Part A rate is worked out using this Part (Method 1): Method statement Step 1. Work out the individual’s above base standard amount for the maintenance income using clause 24H. Step 1A. Work out the individual’s above base energy supplement amount for the maintenance income using clause 24HA. Step 2. Work out the individual’s RA amount for the maintenance income using clause 24J. Step 3. Work out the individual’s MIFA amount for the maintenance income using clause 24K. Step 4. Work out the individual’s maintenance income ceiling for the maintenance income using clause 24L. #### 24H How to work out an individual’s above base standard amount The individual’s above base standard amount for the maintenance income is the difference between: (a) the individual’s standard rate under Division 2 of this Part (clauses 7 to 11) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer; and (b) the individual’s standard rate under Division 2 of Part 3 (clauses 26 and 27) for those children (assuming that the individual’s Part A rate were calculated under Part 3). #### 24HA How to work out an individual’s above base energy supplement amount (1) The individual’s above base energy supplement amount for the maintenance income is the difference between: (a) the individual’s energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer; and (b) the individual’s energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause 38AF) for those children (assuming that the individual’s Part A rate were calculated under Part 3). (2) However, the individual’s above base energy supplement amount for the maintenance income is nil if paragraph (cb) of step 1 of the method statement in clause 3 does not apply to the individual because of clause 6A. #### 24J How to work out an individual’s RA (rent assistance) amount This is how to work out the individual’s RA amount for the maintenance income: Method statement Step 1. Work out the individual’s rent assistance (if any) under Subdivision A of Division 2B of Part 5. Step 2. Work out the amount that would be the individual’s rent assistance (if any) under that Subdivision if rent assistance were paid for only those children in respect of whom neither the individual, nor the individual’s partner, is entitled to apply for maintenance income. Step 3. If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from only one maintenance payer, the difference between the amount worked out under step 1 and the amount worked out under step 2 is the individual’s RA amount for the maintenance income. Step 4. If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual’s RA amount for maintenance income received from a particular maintenance payer is worked out using the formula: ![Start formula start fraction Amount worked out under step 3 over Total number of FTB children in respect of whom either the individual, or the individual's partner, is entitled to apply for maintenance income end fraction times Number of FTB children in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from that maintenance payer end formula](image.013.png) #### 24K How to work out an individual’s MIFA (maintenance income free area) amount (1) If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from only one maintenance payer, then the individual’s MIFA amount for the maintenance income is the amount of the individual’s maintenance income free area. Apportioning the maintenance income free area (2) If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual’s MIFA amount for maintenance income received from a particular maintenance payer is worked out using the following formula: ![Start formula start fraction Individual's no child amount over Total number of maintenance payers in respect of whom either the individual, or the individual's partner, is entitled to apply for maintenance income end fraction plus open round bracket Number of FTB children in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer, disregarding any child for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20 times Individual's additional amount for one child worked out under clause 22 close round bracket end formula ](image.014.png) where: > individual’s no child amount is the amount worked out using the following formula: > ![Start formula Individual's basic amount worked out under clause 22 minus Individual's additional amount for one child worked out under clause 22 end formula](image.015.png) #### 24L How to work out an individual’s maintenance income ceiling The individual’s maintenance income ceiling for the maintenance income is worked out using the following formula: ![Start formula open square bracket two times open round bracket Above base standard amount for the income plus Above base energy supplement amount for the income plus RA amount for the income close round bracket close square bracket plus MIFA amount for the income end formula](image.016.png) #### Subdivision D—Maintenance income ceiling for purposes of comparison for Method 2 #### 24M Subdivision not always to apply This Subdivision does not apply to an individual if: (a) the individual, and the individual’s partner, between them are entitled to apply for maintenance income: (i) from only one other individual; and (ii) in respect of all of the FTB children of the individual; and (b) the individual has no regular care children who are rent assistance children. #### 24N Overall method for working out maintenance income ceiling for purposes of comparison for Method 2 For the purposes of the comparison in step 4 of the method statement in clause 25, this is how to work out an individual’s maintenance income ceiling for maintenance income received by the individual, or the individual’s partner, from another individual (the maintenance payer) if the individual’s Part A rate is worked out using Part 3 of this Schedule (Method 2): Method statement Step 1. Work out the individual’s standard amount for the maintenance income using clause 24P. Step 2A. Work out the individual’s newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B) for FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer. Step 3. Work out the individual’s multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38) for FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer. Step 4. Work out the individual’s supplement amount for the maintenance income using clause 24R. Step 4A. Work out the individual’s energy supplement amount for the maintenance income using clause 24RA. Step 5. Work out the individual’s RA amount for the maintenance income using clause 24J. Step 6. Work out the individual’s MIFA amount for the maintenance income using clause 24K. Step 7. Work out the individual’s maintenance income ceiling for the maintenance income using clause 24S. #### 24P How to work out an individual’s standard amount The individual’s standard amount for the maintenance income is the individual’s standard rate under Division 2 of this Part (clauses 7 to 11) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer. #### 24R How to work out an individual’s supplement amount The individual’s supplement amount for the maintenance income is the individual’s FTB Part A supplement under Division 2A of Part 5 (clause 38A) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer. #### 24RA How to work out an individual’s energy supplement amount (1) The individual’s energy supplement amount for the maintenance income is the individual’s energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer. (2) However, the individual’s energy supplement amount for the maintenance income is nil if paragraph (e) of step 1 of the method statement in clause 25 does not apply to the individual because of clause 25C. #### 24S How to work out an individual’s maintenance income ceiling The individual’s maintenance income ceiling for the maintenance income is worked out using the following formula: ![Start formula open round bracket two times Total of the amounts worked out for the income under steps 1 to 5 of the method statement in clause 24N close round bracket plus MIFA amount for the income end formula](image.017.png) ## Part 3—Part A rate (Method 2) ### Division 1—Overall rate calculation process #### 25 Method of calculating Part A rate Subject to the operation of clauses 25A, 25C and 25D, if the individual’s Part A rate is to be calculated using this Part, it is calculated as follows: Method statement Step 1. Add the following amounts: (a) the individual’s standard rate under Division 2 of this Part (clauses 26 and 27); (ba) the individual’s newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B); (c) the individual’s multiple birth allowance (if any) under Division 2 of Part 5 (clauses 36 to 38); (d) the individual’s FTB Part A supplement under Division 2A of Part 5 (clause 38A); (e) the individual’s energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause 38AF). The result is the individual’s Method 2 base rate. > Note: Paragraph (e) does not apply to certain individuals: see clause 25C. Step 2. Apply the income test in Division 3 of this Part (clause 28) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s Method 2 base rate: the result is the individual’s provisional Part A rate. Step 3. Work out the rate that would be the individual’s income and maintenance tested rate under step 3 of the method statement in clause 3 if the individual’s Part A rate were to be calculated using Part 2 (but disregarding clause 24G): the result is the individual’s Method 2 income and maintenance tested rate. > Note: Clause 25D modifies the application of this step. Step 4. The individual’s Part A rate is: (a) the individual’s provisional Part A rate if it is equal to or greater than the individual’s Method 2 income and maintenance tested rate; or (b) the individual’s Method 2 income and maintenance tested rate if it is greater than the individual’s provisional Part A rate. #### 25A Family tax benefit advance to individual (1) If: (a) an individual is entitled to be paid family tax benefit by instalment; and (b) the individual is paid a family tax benefit advance; and (c) the individual has not repaid the whole of the advance; and (d) the amount of unrepaid family tax benefit advance is not an FTB advance debt; then, subject to clauses 44 and 49, the individual’s Part A rate is to be reduced in accordance with Division 4 of Part 5 (clauses 40 to 51). (2) If an individual satisfies paragraphs (1)(a) to (d) for more than one family tax benefit advance, the individual’s Part A rate is to be reduced under subclause (1) for each of those advances. #### 25B Components of Part A rates under this Part The Minister may, by legislative instrument, determine a method for working out the extent to which Part A rates under this Part are attributable to the amounts referred to in step 1 of the method statement in clause 25. #### 25C Energy supplement (1) Paragraph (e) of step 1 of the method statement in clause 25 does not apply to an individual on or after the commencement of this clause unless: (a) the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and (b) the individual’s Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part 3A of this Schedule. (2) However, if: (a) the individual ceases to be entitled to be paid family tax benefit in respect of a day (the applicable day) on or after 20 September 2016; or (b) the individual’s Part A rate of family tax benefit is worked out under Part 3A of this Schedule in respect of a day (the applicable day) on or after 20 September 2016; then paragraph (e) of step 1 of the method statement in clause 25 does not apply, and never again applies, to the individual from: (c) if the applicable day is before the commencement of this clause—the start of the day this clause commences; or (d) if the applicable day is on or after the commencement of this clause—the start of the applicable day. #### 25D Working out the Method 2 income and maintenance tested rate In applying step 3 of the method statement in clause 25, step 2 of the method statement in clause 3 is taken to be replaced with the following: Step 2. Subtract the individual’s income free area (worked out under clause 38N) from the individual’s higher income free area (worked out under clause 2). Step 2A. Work out 20% of the amount at step 2. Step 2B. Subtract the individual’s higher income free area (worked out under clause 2) from the individual’s adjusted taxable income. Step 2C. Work out 30% of the amount at step 2B. Step 2D. The individual’s reduction for adjusted taxable income is the sum of the amounts at steps 2A and 2C. Take that reduction away from the individual’s maximum rate: the result is the individual’s income tested rate. ### Division 2—Standard rate #### 26 Standard rate (1) Subject to subclauses (3) and (4) and clause 27, an individual’s standard rate is the total obtained by adding the FTB child rates for each of the individual’s FTB children. (2) The FTB child rate for the purpose of subclause (1) is $1,416.20. Reduction during reduction period for failing to have health check or meet immunisation requirements (3) If either or both section 61A and subparagraph 61B(1)(b)(ii) apply in relation to an individual and an FTB child of the individual, the annual FTB child rate in relation to the child is reduced by $737.30 for each day in the FTB child rate reduction period (except any day in a past period to which subclause (4) applies). Reduction of past period claims for failing to meet immunisation requirements (4) The annual FTB child rate in relation to an FTB child of an individual is reduced by $737.30 if subparagraph 61B(1)(b)(i) applies in relation to the individual and the child. #### 27 Sharing family tax benefit (shared care percentages) If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual’s standard rate under clause 26, is the individual’s shared care percentage of the FTB child rate that would otherwise apply to the child. ### Division 3—Income test #### 28 Income test This is how to work out an individual’s reduction for adjusted taxable income: Method statement Step 1. Work out the individual’s higher income free area using clause 2. Step 2. Work out whether the individual’s adjusted taxable income exceeds the individual’s higher income free area. Step 3. If the individual’s adjusted taxable income does not exceed the individual’s higher income free area, the individual’s income excess is nil. Step 4. If the individual’s adjusted taxable income exceeds the individual’s higher income free area, the individual’s income excess is the individual’s adjusted taxable income less the individual’s higher income free area. Step 5. The individual’s reduction for income is 30% of the income excess. ## Part 3A—Part A rate (Method 3) #### 28A Method of calculating Part A rate Subject to the operation of clauses 38J and 38K, if the individual’s Part A rate is to be calculated using this Part, it is calculated as follows: Method statement Step 1. Work out the individual’s rent assistance (if any) under Subdivision A of Division 2B of Part 5 (clauses 38B to 38H). The result is the individual’s maximum rate. Step 2. Apply the income test in Division 2C of Part 5 (clauses 38L to 38N) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s maximum rate: the result is the individual’s income tested rate. Step 3. The individual’s Part A rate is the individual’s income tested rate. ## Part 4—Part B rate ### Division 1—Overall rate calculation process #### Subdivision AA—When Part B rate is nil #### 28B Adjusted taxable income exceeding $100,000 (1) Despite Subdivisions A and B, an individual’s Part B rate is nil if the individual’s adjusted taxable income is more than $100,000. > Note: If the individual is a member of a couple, the individual’s adjusted taxable income is the higher of the individual’s adjusted taxable income and the adjusted taxable income of the individual’s partner: see clause 3 of Schedule 3. (2) However, subclause (1) does not apply while the individual, or the individual’s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment. #### 28C Paid parental leave Despite Subdivisions A and B, the Part B rate that an individual is eligible for in respect of a day is nil if the day is a day for which parental leave pay is payable to the individual, or the individual’s partner. #### 28D Member of a couple whose youngest FTB child has turned 13 (1) Despite Subdivisions A and B, an individual’s Part B rate is nil if: (a) the individual is a member of a couple; and (b) the youngest FTB child of the individual has turned 13 years of age. (2) Subclause (1) does not apply if the individual is a grandparent or great‑grandparent of that FTB child. (3) In determining, for the purposes of this clause, whether an individual is a grandparent or great‑grandparent of another person, treat the following relationships as if they were biological child‑parent relationships: (a) the relationship between an adopted child and his or her adoptive parent; (b) the relationship between a step‑child and his or her step‑parent; (c) the relationship between a relationship child and his or her relationship parent. (4) In this clause: > adoptive parent, of a person (the child), means the person who adopted the child under a law of any place (whether in Australia or not) relating to the adoption of children. > step‑parent, of a person (the child), means the person who: (a) is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and (b) is not the biological parent, adoptive parent or relationship parent of the child. #### Subdivision A—General method of calculating Part B rate #### 29 General method of calculating Part B rate (1) Subject to clause 29AA, the individual’s Part B rate is the amount worked out by adding the following amounts if the individual is not a member of a couple: (a) the individual’s standard rate under Division 2 (clauses 30 and 31); (b) the individual’s FTB Part B supplement under Division 2A (clause 31A); (c) the individual’s energy supplement (Part B) under Division 2B (clause 31B). > Note: Paragraph (c) does not apply to certain individuals: see clause 29AA. (2) The individual’s Part B rate is worked out using the following method statement if the individual is a member of a couple: Method statement Step 1. Add the following amounts: (a) the individual’s standard rate under Division 2 (clauses 30 and 31); (b) the individual’s FTB Part B supplement under Division 2A (clause 31A); (c) the individual’s energy supplement (Part B) under Division 2B (clause 31B). The result is the individual’s maximum rate. > Note: Paragraph (c) does not apply to certain individuals: see clause 29AA. Step 2. Work out the individual’s reduction for adjusted taxable income using Division 3 (clauses 32 and 33). Step 3. The individual’s Part B rate is the maximum rate less the reduction for adjusted taxable income. > Note: An individual who is a member of a couple works out his or her Part B rate under Subdivision B if the secondary earner of the couple returns to paid work after the birth of a child etc. (2A) The Minister may, by legislative instrument, determine a method for working out the extent to which Part B rates under subclause (2) are attributable to the amounts referred to in step 1 of the method statement in subclause (2). (3) In applying this Part to an individual, disregard an FTB child who has turned 16 years of age unless the FTB child is a senior secondary school child. If disregarding the FTB child means that neither item 1 nor item 2 in the table in clause 30 applies to the individual, the individual’s Part B rate is nil. #### 29AA Energy supplement (1) Paragraph 29(1)(c) of this Schedule, or paragraph (c) of step 1 of the method statement in subclause 29(2) of this Schedule, does not apply to an individual on or after the commencement of this clause unless: (a) the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and (b) the individual’s Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part 3A of this Schedule. (2) However, if: (a) the individual ceases to be entitled to be paid family tax benefit in respect of a day (the applicable day) on or after 20 September 2016; or (b) the individual’s Part A rate of family tax benefit is worked out under Part 3A of this Schedule in respect of a day (the applicable day) on or after 20 September 2016; then paragraph 29(1)(c) of this Schedule, or paragraph (c) of step 1 of the method statement in subclause 29(2) of this Schedule, does not apply, and never again applies, to the individual from: (c) if the applicable day is before the commencement of this clause—the start of the day this clause commences; or (d) if the applicable day is on or after the commencement of this clause—the start of the applicable day. #### Subdivision B—Method of calculating Part B rate for those who return to paid work after the birth of a child etc. #### 29A Method of calculating Part B rate for those who return to paid work after the birth of a child etc. Application of clause (1) The Part B rate that an individual is eligible for in respect of a day in an income year is worked out under subclause (2) if: (a) the individual is a member of a couple on the day; and (b) the conditions in subclauses (3) to (8) of this clause are met; and (c) the conditions in clause 29C are met in respect of the day. Method of calculating Part B rate (2) Subject to clause 29D, the Part B rate that the individual is eligible for in respect of the day is the amount worked out by adding the following amounts: (a) the individual’s standard rate under Division 2 in respect of the day (clauses 30 and 31); (b) the individual’s FTB Part B supplement under Division 2A in respect of the day (clause 31A); (c) the individual’s energy supplement (Part B) under Division 2B in respect of the day (clause 31B). > Note: Paragraph (c) does not apply to certain individuals: see clause 29D. Conditions (3) During a period during the income year in which the day occurs, the secondary earner of the couple (who might be the individual mentioned in subclause (1)): (a) is not engaging in paid work; and (b) is not receiving passive employment income in respect of that period. (4) Later during that income year, the secondary earner returns to paid work for the first time since a child became an FTB child of the secondary earner. (4A) If, in different income years, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a return to paid work that is not the earliest return to paid work. (4B) If, in the same income year, more than one secondary earner returns to paid work for the first time in respect of the same child, the Part B rate of the individual is not calculated under this clause in respect of a secondary earner for whom the period mentioned under paragraph 29C(1)(a) does not begin first. (5) The conditions in clause 29B are met in respect of that child. (6) The individual mentioned in subclause (1) has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods in that income year. (7) If subclause (8) does not apply—either or both of the following apply: (a) the individual notifies the Secretary of the secondary earner’s return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work; (b) the Secretary becomes aware of the secondary earner’s return to paid work before the end of the income year following the income year in which the secondary earner returns to paid work. (8) If, during the second income year following a particular income year, a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in the particular income year, the Secretary is notified in the claim that the secondary earner returned to paid work during the particular income year. #### 29B Conditions to be met in respect of an FTB child (1) For the purpose of subclause 29A(5), the conditions in this clause are met in respect of a child if the conditions in subclauses (2) and (3) of this clause are met in respect of the child on any single day that meets the conditions in clause 29C. Conditions in respect of FTB child (2) Of all the FTB children of the secondary earner, either: (a) the child most recently became an FTB child of the secondary earner; or (b) if all of the children became FTB children of the secondary earner at the same time—the child is the youngest FTB child of the secondary earner. Generally, only one individual calculates Part B rate under clause 29A (3) No other individual’s Part B rate has been calculated under clause 29A as a result of the conditions in this clause being met in respect of the child. Exception—section 59 determination (shared care) (4) If another individual’s Part B rate has been calculated as mentioned in subclause (3), the condition in that subclause is taken to be met in respect of the child if: (a) on the day on which the other individual or his or her partner returns to paid work, the other individual has a shared care percentage for the child; and (b) the secondary earner is not a member of the same couple as the other individual on either: (i) the day mentioned in paragraph (a); or (ii) the day on which the secondary earner returns to paid work. Exception—section 28 and 29 determinations (members of a couple in a blended family or members of a separated couple) etc. (5) If another individual’s Part B rate has been calculated as mentioned in subclause (3), the condition in that subclause is taken to be met in respect of the child if: (a) at some time during the income year, the other individual is the partner of: (i) the secondary earner; or (ii) the individual mentioned in subclause 29A(1) (if he or she is not the secondary earner); and (b) the other individual’s Part B rate has been calculated under clause 29A in respect of the same return to paid work, and the same FTB child, of the secondary earner. #### 29C Conditions to be met in respect of a day (1) For the purposes of paragraph 29A(1)(c) and clause 29B, the conditions in this clause are met in respect of a day in an income year if: (a) the day falls in the period that starts on the latest of the following days: (i) 1 July of the income year; (ii) the day after the secondary earner stops paid work; (iii) the day after the secondary earner stops receiving passive employment income in respect of a period; and ends immediately before the day on which the secondary earner returns to paid work; and (b) the secondary earner is not receiving passive employment income in respect of the day. (2) For the purpose of subclause (1), the day on which an individual returns to paid work is: (a) if the individual returns to paid work because of subsection 3B(2)—the first day of the 4 week period mentioned in that subsection on which the individual is engaging in paid work; and (b) if the individual returns to paid work because of subsection 3B(3)—the first day on which the individual is engaging in paid work. (3) To avoid doubt, the first and last days of the period mentioned in paragraph (1)(a) fall in that period. #### 29D Energy supplement (1) Paragraph 29A(2)(c) of this Schedule does not apply to an individual on or after the commencement of this clause unless: (a) the individual was entitled to be paid family tax benefit in respect of 19 September 2016; and (b) the individual’s Part A rate of family tax benefit in respect of 19 September 2016 was not worked out under Part 3A of this Schedule. (2) However, if: (a) the individual ceases to be entitled to be paid family tax benefit in respect of a day (the applicable day) on or after 20 September 2016; or (b) the individual’s Part A rate of family tax benefit is worked out under Part 3A of this Schedule in respect of a day (the applicable day) on or after 20 September 2016; then paragraph 29A(2)(c) of this Schedule does not apply, and never again applies, to the individual from: (c) if the applicable day is before the commencement of this clause—the start of the day this clause commences; or (d) if the applicable day is on or after the commencement of this clause—the start of the applicable day. ### Division 2—Standard rate #### 30 Standard rate Subject to clause 31, an individual’s standard rate is worked out using the following table. Work out which family situation applies to the individual. The standard rate is the corresponding amount in column 2. ```html <table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:288.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Standard rates (Part B)</td></tr><tr><td style="width:17.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:152.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Family situation</td><td style="width:96.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 2Standard rate</td></tr></thead><tbody><tr><td style="width:17.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="width:152.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">youngest FTB child is under 5 years of age</td><td style="width:96.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$2,569.60</td></tr><tr><td style="width:17.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">2</td><td style="width:152.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">youngest FTB child is 5 years of age or over</td><td style="width:96.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$1,781.20</td></tr></tbody></table> ``` #### 31 Sharing family tax benefit (shared care percentages) (1) If: (a) an individual has a shared care percentage for an FTB child of the individual; and (b) the child is the individual’s only FTB child; the individual’s standard rate is the individual’s shared care percentage of the standard rate that would otherwise apply. (2) If: (a) an individual has a shared care percentage for an FTB child of the individual; and (b) the child is not the individual’s only FTB child; the individual’s standard rate is to be worked out as follows: (c) for each of the individual’s FTB children for whom the individual does not have a shared care percentage, work out the rate that would be the individual’s standard rate under clause 30 if that child were the individual’s only FTB child; (d) for each of the individual’s FTB children for whom the individual has a shared care percentage, work out the rate that would be the individual’s standard rate under clause 30 if: (i) that child were the individual’s only FTB child; and (ii) subclause (1) of this clause applied to the child; (e) the individual’s standard rate is the highest of the rates obtained under paragraphs (c) and (d). ### Division 2A—FTB Part B supplement #### 31A Rate of FTB Part B supplement (1) The amount of the FTB Part B supplement to be added in working out an individual’s Part B rate under clause 29 or 29A is: (a) if the individual has one FTB child, or more than one FTB child, and the individual does not have a shared care percentage for that child, or for at least one of those children—the FTB (B) gross supplement amount; or (b) if the individual has only one FTB child and the individual has a shared care percentage for the child—the shared care percentage of the FTB (B) gross supplement amount; or (c) if the individual has more than one FTB child and the individual has a shared care percentage for each of those children—the highest of those percentages of the FTB (B) gross supplement amount. (2) For the purposes of subclause (1), the FTB (B) gross supplement amount is $302.95. (3) To avoid doubt, when the FTB (B) gross supplement amount is indexed on a 1 July under Part 2 of Schedule 4, the amount, as it stood before that indexation, continues to apply in working out an individual’s Part B rate under clause 29 or 29A for the income year ending just before that 1 July. ### Division 2B—Energy supplement (Part B) #### 31B Energy supplement (Part B) (1) Subject to clause 31C, the amount of the energy supplement (Part B) to be added in working out an individual’s Part B rate under clause 29 or 29A is worked out using the following table. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Energy supplement (Part B)</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Individual’s family situation</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Amount of energy supplement (Part B)</td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Youngest FTB child is under 5 years of age</td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$73.00</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Youngest FTB child is 5 years of age or over</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$51.10</td></tr></tbody></table> ``` > Note: For certain individuals, energy supplement (Part B) is not to be added in working out the Part B rate: see clauses 29AA and 29D. (3) This clause does not apply in relation to a day if an election made by the individual under subsection 58A(1) is in force on that day. > Note: If that election is in force on one or more days in a quarter, then the Secretary must review the instalment determination taking into account this Division: see section 105B of the Family Assistance Administration Act. #### 31C Sharing family tax benefit (shared care percentages) (1) If: (a) an individual has a shared care percentage for an FTB child of the individual; and (b) the child is the individual’s only FTB child; the individual’s energy supplement (Part B) is the individual’s shared care percentage of the energy supplement (Part B) that would otherwise apply. (2) If: (a) an individual has a shared care percentage for an FTB child of the individual; and (b) the child is not the individual’s only FTB child; the individual’s energy supplement (Part B) is to be worked out as follows: (c) for each of the individual’s FTB children for whom the individual does not have a shared care percentage, work out the amount that would be the individual’s energy supplement (Part B) under clause 31B if that child were the individual’s only FTB child; (d) for each of the individual’s FTB children for whom the individual has a shared care percentage, work out the amount that would be the individual’s energy supplement (Part B) under clause 31B if: (i) that child were the individual’s only FTB child; and (ii) subclause (1) of this clause applied to the child; (e) the individual’s energy supplement (Part B) is the highest of the amounts obtained under paragraphs (c) and (d). ### Division 3—Income test #### 32 Income test This is how to work out an individual’s reduction for adjusted taxable income: Method statement Step 1. Work out the individual’s income free area using clause 33. Step 2. Work out whether the individual’s adjusted taxable income exceeds the individual’s income free area. Step 3. If the individual’s adjusted taxable income does not exceed the individual’s income free area, the individual’s income excess is nil. Step 4. If the individual’s adjusted taxable income exceeds the individual’s income free area, the individual’s income excess is the individual’s adjusted taxable income less the individual’s income free area. Step 5. The individual’s reduction for income is 20% of the income excess. #### 33 Income free area An individual’s income free area is $4,000. ## Part 5—Common provisions ### Division 1A—Newborn supplement #### 35A Eligibility for newborn supplement (1) Subject to this clause, an amount of newborn supplement is to be added, for a day, in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, if subclause (2), (5) or (7) of this clause applies for that day in relation to the individual and an FTB child of the individual. Parent of child (2) This subclause applies for a day in relation to the individual and an FTB child of the individual if: (a) the individual, or the individual’s partner, is a parent of the child on that day; and (b) the child is aged less than one on that day; and (c) if this subclause were to apply for that day, the individual’s Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and (d) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (c) are satisfied; and (e) if the individual is, under a law (the registration law) of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law—the Secretary is notified, or becomes aware, at any time before the end of whichever of the following periods is applicable, that the birth registration requirement is met: (i) the first income year after the income year (the relevant income year) in which occurs the last day on which paragraphs (a) to (d) are satisfied; (ii) if a further period in respect of the individual’s claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act and that claim is for a past period falling within the relevant income year—such further period (if any) as the Secretary allows in special circumstances. (3) For the purposes of paragraph (2)(e), the birth registration requirement is the requirement that: (a) the birth of the child has been registered in accordance with the registration law; or (b) the individual, or the individual’s partner, has applied to have the birth of the child registered in accordance with the registration law. (4) Any further period allowed by the Secretary under subparagraph (2)(e)(ii) must end no later than the end of the second income year after the relevant income year. Child entrusted to care of individual or individual’s partner (5) This subclause applies for a day in relation to the individual and an FTB child of the individual if: (a) neither the individual, nor the individual’s partner, is a parent of the child on that day; and (b) on or before that day, the child became entrusted to the care of the individual or the individual’s partner; and (c) the child is aged less than one on that day; and (d) if this subclause were to apply for that day, the individual’s Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and (e) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied. (6) However, subclause (5) does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if the child is not an FTB child of the individual for a continuous period of at least 13 weeks beginning on the first day that paragraphs (5)(a) to (d) are satisfied. Adoption (7) This subclause applies for a day in relation to the individual and an FTB child of the individual if: (a) on or before that day, the child became entrusted to the care of the individual or the individual’s partner; and (b) it is an authorised party that entrusts the child to the care of the individual or the individual’s partner; and (c) the authorised party does so as part of the process for the adoption of the child by the individual or the individual’s partner; and (d) if this subclause were to apply for that day, the individual’s Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and (e) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied; and (f) that day occurs before the end of the period of 12 months beginning on the day the child became entrusted to the care of the individual or the individual’s partner. Exceptions (8) This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if parental leave pay is payable to the individual for that child. (9) This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if: (a) parental leave pay is payable to a person (other than the individual) for a flexible PPL day for that child; and (b) the person and the individual are members of a couple on that day. (10) If: (a) under this clause, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual for a period of 13 weeks; and (b) the individual is a member of a couple throughout that period; and (c) throughout that period there is no determination in force under section 28 or 29 in relation to both members of the couple and that child; then this clause does not apply in relation to the other member of that couple and that child. (11) An amount of newborn supplement is not to be added under this clause for a day or days in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause (12). (12) The Minister may, by legislative instrument, prescribe circumstances for the purposes of either or both of subsection 58AA(3) and subclause (11) of this clause. (13) The circumstances, in relation to an individual and an FTB child of the individual, must relate to one or more of the following: (a) the payability of parental leave pay to another individual for that child; (b) the addition of newborn supplement under this clause in relation to another individual and that child; (c) the individual being a member of a couple or a former member of a couple. Definition (14) In this clause: > parent includes a relationship parent. #### 35B Annualised rate of newborn supplement General rule (1) Subject to this clause, the amount of newborn supplement for an individual in respect of an FTB child is as follows: (a) if subclause 35A(2) applies and the child is the first child born alive to the woman who gave birth to the child—the amount worked out using the formula: ![Start formula $1,501.50 times start fraction 365 over 91 end fraction end formula](image.018.png) (b) if subclause 35A(5) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual’s partner, in the circumstances mentioned in paragraphs 35A(5)(b) and (c)—the amount worked out using the formula: ![Start formula $1,501.50 times start fraction 365 over 91 end fraction end formula](image.018.png) (c) if subclause 35A(7) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual’s partner, in the circumstances mentioned in paragraphs 35A(7)(a) to (c)—the amount worked out using the formula: ![Start formula $1,501.50 times start fraction 365 over 91 end fraction end formula](image.018.png) (d) otherwise—the amount worked out using the formula: ![Start formula $500.50 times start fraction 365 over 91 end fraction end formula](image.019.png) > Note: The amount of the newborn supplement added under this Division forms part of the calculation of an individual’s annual rate of family tax benefit, which is then converted to a daily rate of family tax benefit: see subsection 58(3). That daily rate, to the extent it relates to the newborn supplement, is paid for a maximum of 13 weeks: see clause 35A. Multiple children cases (2) If 2 or more children are born during the same multiple birth (including any stillborn child) and subclause 35A(2) applies in relation to an individual and one or more of those children (each of whom is a qualifying child), the amount of newborn supplement for the individual in respect of each qualifying child is the amount worked out using the formula: ![Start formula $1,501.50 times start fraction 365 over 91 end fraction end formula](image.020.png) (3) If subclause 35A(5) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual’s partner, as part of the same entrustment to care process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula: ![Start formula $1,501.50 times start fraction 365 over 91 end fraction end formula](image.018.png) (4) If subclause 35A(7) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual’s partner, as part of the same adoption process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula: ![Start formula $1,501.50 times start fraction 365 over 91 end fraction end formula](image.018.png) ### Division 2—Multiple birth allowance #### 36 Eligibility for multiple birth allowance (1) An amount by way of multiple birth allowance is to be added in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, if: (a) the individual has 3 or more FTB children; and (b) at least 3 of those children were born during the same multiple birth and satisfy the requirements of subclause (2). (2) For the purposes of paragraph (1)(b), the requirements of this subclause are satisfied by a child if: (a) the child is under the age of 16 years; or (b) the child has turned 16 and is a senior secondary school child. #### 37 Rate of multiple birth allowance The amount of the multiple birth allowance is: (a) if the number of the FTB children born during the same multiple birth who satisfy the requirements of subclause 36(2) is 3—$2,467.40; and (b) if the number of the FTB children born during the same multiple birth who satisfy the requirements of subclause 36(2) is 4 or more—$3,292.30. #### 38 Sharing multiple birth allowance (determinations under section 59A) If the Secretary has made a determination under section 59A in respect of an FTB child of the individual, multiple birth allowance under this Division is to be dealt with in accordance with the determination. ### Division 2A—FTB Part A supplement #### 38A Rate of FTB Part A supplement (1A) Despite any other provision of this clause, the amount of the FTB Part A supplement to be added in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, is nil if the individual’s adjusted taxable income is more than $80,000. > Note: If the individual is a member of a couple, the individual’s adjusted taxable income includes the adjusted taxable income of the individual’s partner: see clause 3 of Schedule 3. (1) The amount of the FTB Part A supplement to be added in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, is: (a) if the individual has one FTB child—the applicable supplement amount for that child; or (b) if the individual has 2 or more FTB children—the sum of the applicable supplement amounts for each of those children. (2) For the purposes of subclause (1), the applicable supplement amount for an FTB child of the individual is: (a) if the individual has a shared care percentage for the FTB child—the individual’s shared care percentage of the FTB gross supplement amount; or (b) in any other case—the FTB gross supplement amount. (3) For the purposes of subclause (2), the FTB gross supplement amount is $600. (4) To avoid doubt, when the FTB gross supplement amount is indexed on a 1 July under Part 2 of Schedule 4, the amount, as it stood before that indexation, continues to apply in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, for the income year ending just before that 1 July. ### Division 2AA—Energy supplement (Part A) #### Subdivision A—Energy supplement (Part A—Method 1) #### 38AA Energy supplement (Part A—Method 1) (1) The amount of the energy supplement (Part A) to be added in working out an individual’s maximum rate under clause 3 is worked out using the following table. Subject to clauses 38AB to 38AE, work out the FTB energy child amount for each FTB child of the individual. The energy supplement (Part A) is the sum of the FTB energy child amounts. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Energy supplement (Part A—Method 1)</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Category of FTB child</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">FTB energy child amount</td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">FTB child who is under 13 years of age</td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$91.25</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">FTB child who has reached 13 years of age</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$116.80</td></tr></tbody></table> ``` > Note: For certain individuals, energy supplement (Part A) is not to be added in working out the Part A rate: see clause 6A. (3) This clause does not apply in relation to a day if an election made by the individual under subsection 58A(1) is in force on that day. > Note: If that election is in force on one or more days in a quarter, then the Secretary must review the instalment determination taking into account this Subdivision: see section 105B of the Family Assistance Administration Act. #### 38AB Base FTB energy child amount For the purposes of this Division, the base FTB energy child amount for an FTB child of an individual is the amount that would be the FTB energy child amount under subclause 38AF(2) if the individual’s energy supplement (Part A) were being worked out under Subdivision B and clause 38AG did not apply. #### 38AC FTB energy child amount—recipient of other periodic payments The FTB energy child amount for an FTB child of an individual is the base FTB energy child amount (see clause 38AB) if: (a) the individual or the individual’s partner is receiving a periodic payment under a law of the Commonwealth and the law provides for an increase in the rate of payment by reference to an FTB child of the individual; or (b) the individual or the individual’s partner is receiving a periodic payment under a scheme administered by the Commonwealth and the scheme provides for an increase in the rate of payment by reference to an FTB child of the individual. #### 38AD Effect of certain maintenance rights (1) The FTB energy child amount for an FTB child of an individual is the base FTB energy child amount (see clause 38AB) if: (a) the individual or the individual’s partner is entitled to claim or apply for maintenance for the child; and (b) the Secretary considers that it is reasonable for the individual or partner to take action to obtain maintenance; and (c) the individual or partner does not take action that the Secretary considers reasonable to obtain maintenance. (2) Subclause (1) does not apply to maintenance that is: (a) a liability under an administrative assessment (within the meaning of the Child Support (Assessment) Act 1989); and (b) not an enforceable maintenance liability (within the meaning of the Child Support (Registration and Collection) Act 1988). #### 38AE Sharing family tax benefit (shared care percentages) If an individual has a shared care percentage for an FTB child of the individual, the FTB energy child amount for the child, in working out the individual’s energy supplement (Part A), is the individual’s shared care percentage of the FTB energy child amount that would otherwise apply to the child. #### Subdivision B—Energy supplement (Part A—Method 2) #### 38AF Energy supplement (Part A—Method 2) (1) The amount of the energy supplement (Part A) to be added in working out an individual’s Method 2 base rate under clause 25 is the sum of the FTB energy child amounts, worked out under subclause (2) of this clause and clause 38AG, for each FTB child of the individual. > Note: For certain individuals, energy supplement (Part A) is not to be added in working out the Part A rate: see clause 25C. (2) For the purposes of subclause (1), the FTB energy child amount, for an FTB child of the individual, is $36.50. (3) This clause does not apply in relation to a day if an election made by the individual under subsection 58A(1) is in force on that day. > Note: If that election is in force on one or more days in a quarter, then the Secretary must review the instalment determination taking into account this Subdivision: see section 105B of the Family Assistance Administration Act. #### 38AG Sharing family tax benefit (shared care percentages) If an individual has a shared care percentage for an FTB child of the individual, the FTB energy child amount for the child, in working out the individual’s energy supplement (Part A), is the individual’s shared care percentage of the FTB energy child amount that would otherwise apply to the child. ### Division 2B—Rent assistance #### Subdivision A—Rent assistance #### 38B Rent assistance children (1) An individual’s eligibility for, and rate of, rent assistance is affected by whether an FTB child, or a regular care child, of the individual is also a rent assistance child of the individual. (2) An FTB child of an individual is a rent assistance child of the individual if the FTB child rate for the child: (a) exceeds the base FTB child rate (see clause 8); or (b) would exceed the base FTB child rate but for clause 11. (3) A regular care child of an individual is a rent assistance child of the individual. #### 38C Eligibility for rent assistance (1) An amount by way of rent assistance for a period is to be added in working out an individual’s maximum rate if: (a) the individual has at least one rent assistance child; and (b) the individual’s claim for family tax benefit is not a claim to which subclause (2) applies; and (ba) neither the individual nor the individual’s partner is receiving payments of incentive allowance under clause 36 of Schedule 1A to the Social Security Act 1991; and (c) the individual is not an ineligible homeowner; and (d) the individual is not an aged care resident; and (e) the individual pays, or is liable to pay, rent (other than Government rent); and (f) if the individual has at least one FTB child and is not a relevant shared carer—the rent is payable at a rate of more than: (i) if the individual is not a member of a couple—$5,000.50 per year; or (ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple—$7,391.25 per year; or (iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple—$5,000.50 per year; or (iv) if the individual is a member of a temporarily separated couple—$5,000.50 per year; and (fa) if the individual is a relevant shared carer, or has only one or more regular care children (but no FTB children)—the rent is payable at a rate of more than: (i) if the individual is not a member of a couple—$3,803.30 per year; or (ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple—$6,186.75 per year; or (iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple—$3,803.30 per year; or (iv) if the individual is a member of a temporarily separated couple—$3,803.30 per year; and (g) if the individual is outside Australia: (i) the person was paying rent (other than Government rent) for accommodation in Australia immediately before the individual left Australia; and (ii) the person continues to pay rent for the same accommodation while outside Australia. (2) This subclause applies to an individual’s claim for family tax benefit if: (a) the claim is for family tax benefit for a past period that occurs in the first or second income year before the one in which the claim is made; and (b) when the claim is made the individual: (i) is eligible for family tax benefit; and (ii) is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and (c) the claim is not accompanied by a claim for family tax benefit by instalment. (3) Paragraph (2)(c) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection 32AE(2) of the Family Assistance Administration Act applies in respect of the individual or subsection 32AE(5) of that Act applies in respect of the individual’s partner. #### 38D Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer The rate of rent assistance payable to an individual who has at least one FTB child and who is not a relevant shared carer is worked out using the following table. Work out the individual’s family situation and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual’s rate of rent assistance but only up to the individual’s maximum rent assistance rate. The individual’s maximum rent assistance rate is Rate B, worked out using column 3. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:344.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer(Part A—Method 1)</td></tr><tr><td style="width:5.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Family situation</td><td style="width:137.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 2Rate A</td><td colspan="2" style="width:101.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 3Rate B</td></tr><tr><td style="width:5.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:137.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:46.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 3A</td><td style="width:44.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 3B</td></tr><tr><td style="width:5.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:137.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:46.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 or 2 rent assistance children</td><td style="width:44.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">3 or more rent assistance children</td></tr></thead><tbody><tr><td style="width:5.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="width:67.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Not member of a couple</td><td style="width:137.7pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.021.png" width="182" height="52" alt="Start formula open bracket start fraction Annual rent minus $5,000.50 over 4 end fraction close bracket times 3 end formula"></td><td style="width:46.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$6,343.70</td><td style="width:44.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$7,168.60</td></tr><tr><td style="width:5.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">2</td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple</td><td style="width:137.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.022.png" width="182" height="52" alt="Start formula open bracket start fraction Annual rent minus $7,391.25 over 4 end fraction close bracket times 3 end formula"></td><td style="width:46.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$6,343.70</td><td style="width:44.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$7,168.60</td></tr><tr><td style="width:5.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">3</td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple</td><td style="width:137.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.021.png" width="182" height="52" alt="Start formula open bracket start fraction Annual rent minus $5,000.50 over 4 end fraction close bracket times 3 end formula"></td><td style="width:46.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$6,343.70</td><td style="width:44.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$7,168.60</td></tr><tr><td style="width:5.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">4</td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Member of a temporarily separated couple</td><td style="width:137.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.023.png" width="181" height="51" alt="Start formula open bracket start fraction Annual rent minus $5,000.50 over 4 end fraction close bracket times 3 end formula"></td><td style="width:46.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$6,343.70</td><td style="width:44.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$7,168.60</td></tr></tbody></table> ``` #### 38E Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children The rate of rent assistance payable to an individual who is a relevant shared carer, or who has only one or more regular care children (but no FTB children), is the higher of: (a) the rate of rent assistance that would be payable to that individual if that individual’s rate were worked out using clause 38D; and (b) the rate of rent assistance worked out using the following table. In working out rent assistance, work out the individual’s family situation using column 1 and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual’s rate of rent assistance in accordance with the table but only up to Rate B specified in column 3. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:343.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children(Part A—Method 1 or 3)</td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Family situation</td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 2Rate A</td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 3Rate B</td></tr></thead><tbody><tr><td style="width:10.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="width:95.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Not member of a couple</td><td style="width:138.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.024.png" width="182" height="53" alt="Start formula open bracket start fraction Annual rent minus $3,803.30 over 4 end fraction close bracket times 3 end formula"></td><td style="width:67.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$5,431.20</td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">2</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple</td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.025.png" width="182" height="53" alt="Start formula open bracket start fraction Annual rent minus $6,186.75 over 4 end fraction close bracket times 3 end formula"></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$5,099.05</td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">3</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple</td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.024.png" width="182" height="53" alt="Start formula open bracket start fraction Annual rent minus $3,803.30 over 4 end fraction close bracket times 3 end formula"></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$5,431.20</td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">4</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Member of a temporarily separated couple</td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><img src="image.024.png" width="182" height="53" alt="Start formula open bracket start fraction Annual rent minus $3,803.30 over 4 end fraction close bracket times 3 end formula"></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$5,099.05</td></tr></tbody></table> ``` #### 38F Annual rent Annual rent in the tables in clauses 38D and 38E is the annual rate of rent paid or payable by the individual whose rate is being calculated. #### 38G Rent paid by a member of a couple If an individual is a member of a couple and is living with his or her partner in their home, any rent paid or payable by the partner is to be treated as paid or payable by the individual. #### 38H Rent paid by a member of an illness separated, respite care or temporarily separated couple If an individual is a member of an illness separated, respite care or temporarily separated couple, any rent that the individual’s partner pays or is liable to pay in respect of the premises occupied by the individual is to be treated as paid or payable by the individual. #### Subdivision B—Offsetting for duplicate rent assistance #### 38J Offsetting for duplicate rent assistance under family assistance and social security law When this clause applies (1) This clause applies if: (a) a decision (the social security decision) was made that rent assistance was to be included when calculating an individual’s, or an individual’s eligible partner’s, rate of social security payment for a day; and (b) when the social security decision was made, no decision (the family assistance decision) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual’s Part A rate of family tax benefit for that day had been made; and (c) after the social security decision was made, the family assistance decision was made; and (d) the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made. > Note: For the definition of eligible partner see subclause (5). Part A rate to be reduced (2) The individual’s Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision) is to be reduced: (a) first, by the individual’s annual social security RA amount for that day (see subclause (3)); and (b) then, by the individual’s eligible partner’s annual social security RA amount for that day (see subclause (4)). However, it is not to be reduced to less than: (c) if it has been calculated for the first time under clause 3 or 28A because of the making of the family assistance decision—nil; and (d) if it has been recalculated under clause 3 or 28A because of the making of the family assistance decision—the Part A rate as it was immediately before the recalculation. (3) The individual’s annual social security RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of social security payment (the actual payment) that was payable to the individual for that day. Step 2. Work out the rate (if any) of social security payment (the notional payment) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual’s social security payment for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the individual’s daily social security RA amount for that day. Step 4. Multiply the individual’s daily social security RA amount for that day by 365. The result is the individual’s annual social security RA amount for that day. (4) The individual’s eligible partner’s annual social security RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of social security payment (the actual payment) that was payable to the individual’s eligible partner for that day. Step 2. Work out the rate (if any) of social security payment (the notional payment) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the rate of the eligible partner’s social security payment for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the eligible partner’s daily social security RA amount for that day. Step 4. Multiply the eligible partner’s daily social security RA amount for that day by 365. The result is the individual’s eligible partner’s annual social security RA amount for that day. (5) For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple, a respite care couple or a temporarily separated couple). #### 38K Offsetting for duplicate rent assistance under family assistance and veterans’ entitlements law When this clause applies (1) This clause applies if: (a) a decision (the veterans’ entitlements decision) was made that rent assistance was to be included when calculating an individual’s, or an individual’s eligible partner’s, rate of service pension, income support supplement or veteran payment for a day; and (b) when the veterans’ entitlements decision was made, no decision (the family assistance decision) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual’s Part A rate of family tax benefit for that day had been made; and (c) after the veterans’ entitlements decision was made, the family assistance decision was made; and (d) the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made. > Note: For the definition of eligible partner see subclause (5). Part A rate to be reduced (2) The individual’s Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision and as reduced (if at all) under clause 38J) is to be reduced: (a) first, by the individual’s annual veterans’ entitlements RA amount for that day (see subclause (3)); and (b) then, by the individual’s eligible partner’s annual veterans’ entitlements RA amount for that day (see subclause (4)). However, it is not to be reduced to less than: (c) if it has been calculated for the first time under clause 3 or 28A because of the making of the family assistance decision—nil; and (d) if it has been recalculated under clause 3 or 28A because of the making of the family assistance decision—the Part A rate as it was immediately before the recalculation. (3) The individual’s annual veterans’ entitlements RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of service pension, income support supplement or veteran payment (the actual payment) that was payable to the individual for that day. Step 2. Work out the rate (if any) of service pension, income support supplement or veteran payment (the notional payment) that would have been payable to the individual for that day if rent assistance were not included when calculating the rate of the individual’s service pension, income support supplement or veteran payment for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the individual’s provisional veterans’ entitlements RA amount for that day. Step 4. Divide the individual’s provisional veterans’ entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual’s annual veterans’ entitlements RA amount for that day. (4) The individual’s eligible partner’s annual veterans’ entitlements RA amount for that day is the amount worked out as follows: Method statement Step 1. Work out the rate (if any) of service pension, income support supplement or veteran payment (the actual payment) that was payable to the individual’s eligible partner for that day. Step 2. Work out the rate (if any) of service pension, income support supplement or veteran payment (the notional payment) that would have been payable to the eligible partner for that day if rent assistance were not included when calculating the amount of the eligible partner’s service pension, income support supplement or veteran payment for that day. Step 3. Subtract the notional payment from the actual payment. The difference is the eligible partner’s provisional veterans’ entitlements RA amount for that day. Step 4. Divide the eligible partner’s provisional veterans’ entitlements RA amount for that day by 364, then multiply it by 365. The result is the individual’s eligible partner’s annual veterans’ entitlements RA amount for that day. (5) For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple or a respite care couple). ### Division 2C—Income test #### 38L Application of income test to pension and benefit recipients and their partners If an individual, or an individual’s partner, is receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment: (a) the individual’s income excess is nil; and (b) the individual’s income tested rate is the same as the individual’s maximum rate. #### 38M Income test This is how to work out an individual’s reduction for adjusted taxable income if clause 38L does not apply to the individual: Method statement Step 1. Work out the individual’s income free area using clause 38N. Step 2. Work out whether the individual’s adjusted taxable income exceeds the individual’s income free area. Step 3. If the individual’s adjusted taxable income does not exceed the individual’s income free area, the individual’s income excess is nil. Step 4. If the individual’s adjusted taxable income exceeds the individual’s income free area, the individual’s income excess is the individual’s adjusted taxable income less the individual’s income free area. Step 5. The individual’s reduction for adjusted taxable income is 20% of the income excess. #### 38N Income free area An individual’s income free area is $40,000. ### Division 3—Certain recipients of pensions under the Veterans’ Entitlements Act #### 39 Rate of benefit for certain recipients of pensions under the Veterans’ Entitlements Act (1) In this clause: > 30 June 2000 rate, in relation to an individual, means the amount worked out according to subclause (6). > dependant has the same meaning as in Division 5 of Part II of the Income Tax Rates Act 1986 as that Act applied to the income year that commenced on 1 July 1999. > family tax assistance person means: (a) if the Secretary is satisfied in relation to an individual as described in subparagraph (2)(a)(iii)—the individual; or (b) if the Secretary is not so satisfied—the individual’s partner. > 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. > special Part A rate, in relation to an individual, means the amount worked out according to subclause (7). (2) Subject to subclause (3), this clause applies to an individual if: (a) one or more of the following subparagraphs are satisfied: (i) immediately before 1 July 2000, the individual or the individual’s partner was receiving family allowance under Part 2.17 of the Social Security Act 1991; (ii) immediately before 1 July 2000, the individual or the individual’s partner was receiving family tax payment under Part 2.17AA of that Act; (iii) the Secretary is satisfied that Schedule 7 to the Income Tax Rates Act 1986 applied to the individual or the individual’s partner, in respect of the income year that commenced on 1 July 1999, in accordance with subsection 20C(2) of that Act or would have so applied if sections 20E, 20F and 20H of that Act had not been enacted; and (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; and (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; and (d) at all times on and after 1 July 2000: (i) the individual or the individual’s partner has been eligible for family tax benefit or would have been so eligible if the individual or partner had not been receiving a pension referred to in paragraph (b); and (ii) the individual’s or partner’s Part A rate of family tax benefit has been, or would have been, greater than nil; and (e) the individual’s adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for an income year that commenced on or after 1 July 2000 until 1 July 2007 (inclusive) has exceeded the individual’s income free area under clause 19 of this Schedule; and (ea) the individual’s adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for the income year that commenced on 1 July 2008 and every succeeding income year has exceeded the individual’s income free area under clause 38N of this Schedule; and (f) the individual’s Part A rate worked out according to Part 2, 3 or 3A of this Schedule is not, and never has been, equal to, or greater than, the individual’s 30 June 2000 rate. (3) Subparagraph (2)(a)(iii) cannot be satisfied in relation to an individual unless the individual or the individual’s partner had, immediately before 1 July 2000, at least one dependant. (4) In spite of any other provision of this Schedule, the Part A rate of an individual to whom this clause applies is the individual’s saved Part A rate. (5) An individual’s saved Part A rate is the lower of: (a) the individual’s 30 June 2000 rate; and (b) the individual’s special Part A rate. (6) The 30 June 2000 rate for an individual is worked out using the following method statement. Method statement Step 1. If the individual or the individual’s partner was receiving family allowance, but not family tax payment, immediately before 1 July 2000, the fortnightly rate of that family allowance is the individual’s fortnightly rate. Step 2. If the individual or the individual’s partner was receiving family tax payment, but not family allowance, immediately before 1 July 2000, the individual’s or partner’s fortnightly Part A rate of family tax payment immediately before 1 July 2000 is the individual’s fortnightly rate. Step 3. If the individual or the individual’s partner was receiving family allowance and family tax payment immediately before 1 July 2000, add the following amounts: (a) the individual’s or partner’s fortnightly rate of family allowance immediately before 1 July 2000; (b) the individual’s or partner’s fortnightly Part A rate of family tax payment immediately before 1 July 2000. The result is the individual’s fortnightly rate. Step 4. From the individual’s fortnightly rate subtract any amount of guardian allowance included in the individual’s or the individual’s partner’s family allowance by virtue of Module F of the Family Allowance Rate Calculator in section 1069 of the Social Security Act 1991, as in force immediately before 1 July 2000: the result is the individual’s net fortnightly rate. Step 5. Divide the individual’s net fortnightly rate by 14. If the result is not a whole number of cents or dollars or a whole number of dollars and a whole number of cents, round the result upwards to the nearest cent and multiply the rounded amount by 365: the result of the multiplication is the individual’s annual rate. Step 6. If neither the individual nor the individual’s partner was receiving family allowance or family tax payment immediately before 1 July 2000, the individual’s annual rate is nil. Step 7. If either or both of subparagraphs (2)(a)(i) and (ii) are satisfied but subparagraph (2)(a)(iii) is not satisfied, the individual’s annual rate is his or her 30 June 2000 rate. Step 8. If subparagraph (2)(a)(iii) is satisfied but subparagraph (2)(a)(ii) is not satisfied, add the following amounts: (a) the individual’s annual rate; (b) the individual’s 1999‑2000 family tax assistance component. The result is the individual’s 30 June 2000 rate. (7) An individual’s special Part A rate is the individual’s Part A rate of family tax benefit worked out: (a) in accordance with Part 2, 3 or 3A of this Schedule; and (b) as if neither the individual nor the individual’s partner was receiving a pension referred to in paragraph (2)(b). (8) An individual’s 1999‑2000 family tax assistance component is the amount worked out according to the formula: ![Start formula $200 times Number of dependants end formula](image.026.png) where: > number of dependants is the total number of dependants the family tax assistance person had on 30 June 2000. ### Division 4—Reduction for family tax benefit advance #### 40 Reduction for family tax benefit advance (1) Subject to subclause (2) and clauses 43 and 44, the amount by which an individual’s Part A rate is to be reduced under clause 5 or 25A to repay a family tax benefit advance is worked out using the following formula: ![Start formula start fraction Amount of unrepaid family tax benefit advance over Remaining days in the repayment period end fraction times 365 end formula](image.027.png) Member of a couple in a blended family (2) If a determination under section 28 that an individual is eligible for a percentage (the section 28 percentage) of the family tax benefit for FTB children of the individual is in force, the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A to repay the family tax benefit advance is worked out using the following formula: ![Start formula start fraction Amount worked out under subclause (1) over Section 28 percentage end fraction end formula](image.028.png) Meaning of repayment period (3) The repayment period in relation to a family tax benefit advance that is paid to an individual: (a) begins on: (i) the first day of the instalment period after the individual is paid the family tax benefit advance; or (ii) if it is not practicable for the reduction to start on the day referred to in subparagraph (i)—the first day on which it is practicable to reduce the individual’s Part A rate; or (iii) if the determination of the individual’s entitlement to the family tax benefit advance is a determination referred to in subsection 35B(3) of the Family Assistance Administration Act (regular family tax benefit advances)—the day the determination is made; or (iv) such other day determined by the Secretary under this Division; and (b) is a period of 182 days or such other period determined by the Secretary under this Division. #### 41 Standard reduction (1) Subject to subclause (2), the standard reduction for a family tax benefit advance is the amount worked out using the following formula: ![Start formula start fraction Original amount of the family tax benefit advance over Original repayment period end fraction times 365 end formula](image.029.png) Member of a couple in a blended family (2) If a determination under section 28 that an individual is eligible for a percentage (the section 28 percentage) of the family tax benefit for FTB children of the individual is in force, the standard reduction for a family tax benefit advance paid to the individual is the amount worked out using the following formula: ![Start formula start fraction Amount worked out under subclause (1) over Section 28 percentage end fraction end formula](image.028.png) Meaning of original repayment period (3) The original repayment period for a family tax benefit advance is a period of 182 days, unless the Secretary has determined a different period for the advance under clause 42 or 51. #### 42 Secretary determines shorter repayment period When determining an individual’s entitlement to a family tax benefit advance under section 35A of the Family Assistance Administration Act, the Secretary may determine that the repayment period for the family tax benefit advance is a period of less than 182 days, if the Secretary is satisfied that it is appropriate to determine the shorter repayment period having regard to: (a) circumstances affecting the individual’s eligibility for family tax benefit; and (b) circumstances affecting the rate of family tax benefit that the individual is entitled to be paid. #### 43 Part A rate insufficient to cover reduction—single family tax benefit advance (1) This clause applies if: (a) under clause 5 or 25A, the individual’s Part A rate is to be reduced to repay a family tax benefit advance (the unrepaid advance); and (b) the individual’s Part A rate is not to be reduced under clause 5 or 25A to repay any other family tax benefit advance; and (c) the amount by which the individual’s Part A rate would be reduced under clause 5 or 25A to repay the unrepaid advance would exceed the amount of the individual’s Part A rate before reduction (the unreduced Part A rate), if the amount were worked out under clause 40. (2) Subject to clause 45, the Secretary must determine that the number of days in the repayment period for the unrepaid advance is to be increased so that the individual’s Part A rate is reduced under clause 5 or 25A by an amount that is no more than the individual’s unreduced Part A rate. (3) If the individual’s unreduced Part A rate later exceeds the amount by which the individual’s Part A rate would be reduced under clause 40, the Secretary may determine that the number of days in the repayment period for the unrepaid advance is to be decreased. (4) However, the amount by which the individual’s Part A rate is to be reduced as a result of a determination under subclause (3) must be no more than the standard reduction. > Note: The individual may also request that the Secretary determine a shorter or longer repayment period under clause 46 or 47. #### 44 Part A rate insufficient to cover reduction—multiple family tax benefit advances (1) This clause applies if: (a) under clause 5 or 25A, the individual’s Part A rate is to be reduced to repay more than one family tax benefit advance (the unrepaid advances); and (b) the sum of the amounts by which the individual’s Part A rate would be reduced under clause 5 or 25A to repay the unrepaid advances would exceed the amount of the individual’s Part A rate before reduction (the unreduced Part A rate), if the amounts were worked out under clause 40. (2) Subject to clause 45, the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A to repay the unrepaid advances is worked out using the following method statement: Method statement Step 1. Take each advance, in the order in which the advances were paid. Step 2. If the unreduced Part A rate, less any amounts by which the individual’s Part A rate has been reduced under a previous application of this step, equals or exceeds the standard reduction for the advance, the individual’s Part A rate is to be reduced by an amount equal to the standard reduction. Step 3. If the unreduced Part A rate, less any amounts by which the individual’s Part A rate has been reduced under a previous application of step 2, does not equal or exceed the standard reduction for the advance (but is greater than nil), the Secretary must determine that the number of days in the repayment period for the advance is to be increased so that the individual’s Part A rate is reduced by an amount that is no more than the remainder. Step 4. If the unreduced Part A rate, less any amounts by which the individual’s Part A rate has been reduced under a previous application of step 2 or step 3, is nil, the Secretary must determine that the repayment period for the advance is to be suspended while the determination is in force. (3) The Secretary may vary a determination made under step 3 of the method statement in subclause (2). (4) The Secretary may revoke a determination made under step 4 of the method statement in subclause (2). (5) Subject to clause 45, if the Secretary revokes a determination made under step 4 of the method statement in subclause (2) in relation to a family tax benefit advance, the Secretary must determine the number of days remaining in the repayment period for the advance. (6) The Secretary must not vary a determination under subclause (3), or make a determination under subclause (5), in relation to a family tax benefit advance so that the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A to repay the advance is more than the standard reduction. #### 45 Part A rate insufficient to cover reduction—discretion to create FTB advance debt (1) The Secretary may, instead of making a determination under subclause 43(2), step 3 of the method statement in subclause 44(2) or under subclause 44(5), determine that the amount of unrepaid family tax benefit advance is to be a debt. > Note: See subsection 71A(7) of the Family Assistance Administration Act. (2) However, the Secretary must not make a determination under subclause (1) unless the individual’s Part A rate before reduction under clause 5 or 25A is less than the amount that would, under clause 26, be the FTB child rate if: (a) the individual’s Part A rate were required to be worked out using Part 3 of this Schedule; and (b) clause 27 did not apply. #### 46 Changing the repayment period—individual requests shorter period Request for shorter repayment period (1) The Secretary may determine that the number of days in a repayment period for a family tax benefit advance paid to an individual is to be decreased if: (a) the individual has made a request in accordance with subclause (2) for a shorter repayment period; and (b) the Secretary is satisfied that the individual would not suffer severe financial hardship if the number of days in the repayment period were decreased as determined. (2) The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary. Request for variation of the determination (3) On the request of the individual, the Secretary may, in writing, vary the determination so as to increase the number of days in the repayment period. (4) However, the Secretary must not vary the determination under subclause (3) if, as a result of the variation, the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A would be less than the standard reduction. > Note: If, after a variation under subclause (3), the reduction in the individual’s Part A rate under clause 5 or 25A would cause the individual to suffer severe financial hardship, the individual may request a longer repayment period under clause 47. #### 47 Changing the repayment period—individual requests longer period Request for longer repayment period (1) The Secretary may determine that the number of days in a repayment period for a family tax benefit advance paid to an individual is to be increased if: (a) the individual has made a request in accordance with subclause (2) for a longer repayment period; and (b) the Secretary is satisfied that: (i) special circumstances relevant to the repayment of the advance exist in relation to the individual that could not reasonably have been foreseen at the time of the individual’s request for a family tax benefit advance; and (ii) the individual would suffer severe financial hardship if the number of days in the repayment period were not increased as determined. (2) The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary. Secretary may vary the determination (3) The Secretary may, in writing, vary the determination so as to reduce the number of days in the repayment period but only if: (a) the Secretary is satisfied that the individual would not suffer severe financial hardship because of the variation; and (b) the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A, as a result of the variation, is not greater than the standard reduction. #### 48 Changing the repayment period—recalculation of amount of unrepaid family tax benefit advance (1) This clause applies if, during the repayment period for a family tax benefit advance, the amount of the family tax benefit advance that is unrepaid is increased, due to a variation in a determination, or a variation or substitution of a decision on review (other than a variation under subsection 28(2) or (6) of the Family Assistance Administration Act), so that the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A is an amount that is more than the standard reduction. (2) The Secretary must determine that the number of days in a repayment period is to be increased so that the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A is an amount that is no more than the standard reduction. > Note: The individual may also request that the Secretary determine a shorter or longer repayment period under clause 46 or 47. #### 49 Suspension of repayment period Request for suspension of repayment period (1) The Secretary may determine that the repayment period for a family tax benefit advance paid to an individual is to be suspended while the determination is in force. (2) However, the Secretary may only make a determination under subclause (1) if: (a) the individual has made a request in accordance with subclause (3) for the repayment period to be suspended; and (b) the Secretary is satisfied that: (i) special circumstances relevant to the repayment of the advance exist in relation to the individual that could not reasonably have been foreseen at the time of the individual’s request for a family tax benefit advance; and (ii) the individual would suffer severe financial hardship if the individual’s Part A rate were to be reduced for that period. (3) The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary. Secretary may revoke the suspension (4) The Secretary may in writing, at any time, revoke the determination, but only if the Secretary is satisfied that the individual would not suffer severe financial hardship from the individual’s Part A rate being reduced under clause 5 or 25A as a result of the revocation. Determination of repayment period on revocation of suspension (5) If the Secretary revokes the determination, the Secretary must determine the number of days remaining in the repayment period so that the amount by which the individual’s Part A rate is to be reduced under clause 5 or 25A is an amount that is no more than the standard reduction. > Note: The individual may also request that the Secretary determine a shorter or longer repayment period under clause 46 or 47. #### 50 Repayment of family tax benefit advance by another method (1) The Secretary may determine that an individual may repay all or part of an amount of unrepaid family tax benefit advance by a method other than by reduction under clause 5 or 25A if: (a) the individual has made a request in accordance with subclause (2); and (b) the method is acceptable to both the individual and the Secretary. (2) The request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary. #### 51 Recalculation of amount of unrepaid family tax benefit advance (1) This clause applies if: (a) an individual is paid a family tax benefit advance (the old advance); and (b) the individual’s Part A rate has been reduced under clause 5 or 25A to repay the old advance; and (c) the repayment period for the old advance has expired; and (d) due to a variation in a determination, or a variation or substitution of a decision on review (other than a variation under subsection 28(2) or (6) of the Family Assistance Administration Act), the reduction in the individual’s Part A rate under clause 5 or 25A has not been sufficient to repay the old advance; and (e) at the time of the variation of the determination, or the variation or substitution of the decision on review: (i) the individual is entitled to be paid family tax benefit by instalment; and (ii) the individual’s Part A rate is greater than nil (before reduction under clause 5 or 25A). > Note: If a variation or review occurs during the repayment period for a family tax benefit advance, the Secretary may be required to make a determination under clause 48. (2) The Secretary must determine that the individual is to be taken to have been paid a family tax benefit advance (the new advance) equal to the amount of the old advance left unrepaid on the day on which the Part A rate is recalculated. (3) If an individual is taken to have been paid a new advance under subclause (2), the individual is taken to have repaid the old advance. (4) The Secretary must determine the repayment period for the new advance and the day on which the repayment period is to begin. (5) The Secretary must not make a determination under subclause (4) that would cause the individual to suffer severe financial hardship. (6) The Secretary may vary or revoke a determination made under subclause (2) or (4), if a subsequent variation in the determination, or a variation or substitution of the decision on review, occurs. Schedule 2—Amounts of child care subsidy and additional child care subsidy Note: See Division 6 of Part 4A. ## Part 1—Amount of child care subsidy #### 1 Amount of child care subsidy If an individual is eligible for CCS for at least one session of care provided by an approved child care service to a child in a week, work out the amount of child care subsidy for the individual for the week, for sessions of care provided by the service to the child, using the following method statement. Method statement Step 1. Work out the individual’s subsidised hours, in relation to the child, for the CCS fortnight that includes the week (see clause 11 of this Schedule). Step 3. Identify all the sessions of care: (a) provided by the service to the child in the week; and (b) for which the individual is eligible for CCS. Step 4. Work out the hourly rate of CCS for the individual for each of those sessions of care (see clause 2). If the applicable percentage is 0% for each of those sessions of care, the amount of child care subsidy for the individual for the week, for those sessions, is nil. Otherwise, go to step 5. Step 5. Work out: (a) the basic subsidy amount of CCS for those sessions of care (see clause 4); and (b) if at least one of those sessions of care is a session of care to which clause 4A applies—the adjusted subsidy amount of CCS for those sessions of care (see clause 4A). If paragraph (b) applies, go to step 7. Otherwise, go to step 6. Step 6. The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is the basic subsidy amount. Step 7. If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of CCS for the individual for the week, for the sessions of care, is the adjusted subsidy amount. > Note: An individual who is receiving CCS by fee reduction might have a lower amount passed on than the amount worked out under this method statement, because of a withholding amount in relation to the payment. See sections 67EB and 201A of the Family Assistance Administration Act. #### 2 Hourly rate of CCS (1) For the purposes of step 4 of the method statement in clause 1, the hourly rate of CCS for the individual, for a session of care provided by the service to the child in the week, is the individual’s applicable percentage (see clauses 3 and 3A) of the lower of: (a) the hourly session fee for the individual; and (b) the CCS hourly rate cap for the session; rounded to the nearest cent (rounding 0.5 cents upwards). > Note: If the applicable percentage for a session of care is 0%, the hourly rate of CCS for the individual for the session of care is nil. (2) The hourly session fee for an individual, for a session of care provided to a child, is the amount the individual or the individual’s partner is liable to pay, or would, disregarding any discount allowed under section 201BA or 201BB of the Family Assistance Administration Act, have been liable to pay, for the session of care: (a) divided by the number of hours in the session of care; and (b) reduced by: (i) the hourly rate of any payment (other than a payment mentioned in subclause (2A)) which the individual benefits from in respect of that session; and (ii) the amount per hour of any reimbursement fringe benefit in respect of the session of care (see subclause (5)). > Note: A discount allowed under section 201BA of the Family Assistance Administration Act may not attract fringe benefits tax in some circumstances: see subsection 47(2) of the Fringe Benefits Tax Assessment Act 1986. (2A) Subparagraph 2(2)(b)(i) does not apply to the following payments: (a) CCS; (b) ACCS; (c) a payment prescribed by the Minister’s rules. (3) Work out the CCS hourly rate cap for a session of care using the following table. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">CCS hourly rate cap</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">If the session of care is provided by:</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">the CCS hourly rate cap is:</td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">a centre‑based day care service</td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$11.98</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">a family day care service</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$11.10</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">3</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">an outside school hours care service</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$10.48</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">4</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">an in home care service</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$32.58</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">5</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">a type of service prescribed by the Minister’s rules</td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">the dollar amount prescribed by the Minister’s rules</td></tr></tbody></table> ``` > Note: The dollar amounts referred to in the table are indexed under Schedule 4 and reflect the indexation applied on 1 July 2019. (4) The Minister’s rules may prescribe criteria for determining by which of the types of service mentioned in the table in subclause (3) any particular session of care is provided. (5) A reimbursement fringe benefit in respect of a session of care is the amount by which an individual or the individual’s partner is reimbursed by a person in respect of the individual’s or partner’s liability to pay for the session of care, if the reimbursement: (a) is a fringe benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986; or (b) would be such a fringe benefit but for paragraph (g) of the definition of fringe benefit in subsection 136(1) of that Act. #### 3 Applicable percentage—basic case (1) An individual’s applicable percentage for a session of care provided to a child in a CCS fortnight is determined by the following table (unless that percentage is determined in accordance with clause 3A). ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Applicable percentage</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">If the individual’s adjusted taxable income for the income year in which the CCS fortnight starts is:</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Then the applicable percentage for the individual is:</td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:158.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">equal to or below the lower income (base rate) threshold</td><td style="width:138.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">90%</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">above the lower income (base rate) threshold and below the upper income (base rate) threshold</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">see subclause (2)</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">3</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">equal to or above the upper income (base rate) threshold</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">0%</td></tr></tbody></table> ``` (2) If table item 2 applies, work out the individual’s applicable percentage for the session of care using the following formula and rounding the result to 2 decimal places: ![Start formula 90 minus open bracket start fraction Individual’s adjusted taxable income minus Lower income (base rate) threshold over 5,000 end fraction close bracket end formula](image.030.png) (4) In this Act: > lower income (base rate) threshold means $80,000. > Note: This amount is indexed annually in line with CPI increases (see Schedule 4). However, the amount will not be indexed in 2023 (see subclause 3(9) of Schedule 4). > upper income (base rate) threshold means the lower income (base rate) threshold plus $450,000. #### 3A Applicable percentage—other cases When applicable percentage determined in accordance with this clause (1) Subject to subclause (2), an individual’s applicable percentage for a session of care provided to a child in a CCS fortnight is determined in accordance with this clause if: (a) the child is a higher rate child in relation to the individual for the session of care; and (b) the session of care is not provided by an in home care service; and (c) the individual’s adjusted taxable income for the income year in which the CCS fortnight starts is below the upper income (other rate) threshold. > Note: If the individual’s adjusted taxable income for the income year in which the CCS fortnight starts is equal to or above the upper income (other rate) threshold, the individual’s applicable percentage for the session of care is determined in accordance with clause 3. (2) If the individual’s applicable percentage for the session of care would be a higher percentage if it were determined in accordance with clause 3 than the percentage determined in accordance with this clause, the individual’s applicable percentage for the session of care is that percentage determined in accordance with clause 3. What is the applicable percentage? (3) If this clause applies in relation to the individual for the session of care, the individual’s applicable percentage for the session of care is determined by the following table. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Applicable percentage</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">If the individual’s adjusted taxable income for the income year in which the CCS fortnight starts is:</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Then the applicable percentage for the individual is:</td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:158.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">equal to or below the lower income (other rate) threshold</td><td style="width:138.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">95%</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">above the lower income (other rate) threshold and below the second income (other rate) threshold</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">see subclause (4)</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">3</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">equal to or above the second income (other rate) threshold and below the third income (other rate) threshold</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">80%</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">4</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">equal to or above the third income (other rate) threshold and below the fourth income (other rate) threshold</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">see subclause (5)</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">5</td><td style="width:158.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">equal to or above the fourth income (other rate) threshold and below the upper income (other rate) threshold</td><td style="width:138.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">50%</td></tr></tbody></table> ``` (4) If table item 2 applies, the individual’s applicable percentage for the session of care is the lesser of: (a) 95%; and (b) the percentage worked out using the following formula and rounding the result to 2 decimal places: ![Start formula 115 minus open bracket start fraction Individual’s adjusted taxable income minus Lower income (other rate) threshold over 3,000 end fraction close bracket end formula](image.031.png) (5) If table item 4 applies, the individual’s applicable percentage for the session of care is the percentage worked out using the following formula and rounding the result to 2 decimal places: ![Start formula 80 minus open bracket start fraction Individual’s adjusted taxable income minus Third income (other rate) threshold over 3,000 end fraction close bracket end formula](image.032.png) (6) In this Act: > fourth income (other rate) threshold means the lower income (other rate) threshold plus $274,290. > lower income (other rate) threshold means $72,466. > Note: This amount is indexed annually in line with CPI increases (see Schedule 4). > second income (other rate) threshold means the lower income (other rate) threshold plus $105,000. > third income (other rate) threshold means the lower income (other rate) threshold plus $184,290. > upper income (other rate) threshold means the lower income (other rate) threshold plus $284,290. #### 3B Higher rate child Higher rate child (1) A child (the relevant child) is a higher rate child in relation to an individual for a session of care provided to the relevant child in a CCS fortnight if: (a) the relevant child satisfies the conditions in subclause (2) in relation to the individual and the CCS fortnight; and (b) another child (the other child) satisfies the conditions in subclause (2) or (3) in relation to the individual and the CCS fortnight; and (c) one of the following conditions is satisfied: (i) if the relevant child and the other child were born on different days—the other child is older than the relevant child; (ii) if the relevant child and the other child were born on the same day—the other child is ranked above the relevant child for the CCS fortnight by a determination under subclause (5). > Note: There may be several children each of whom is a higher rate child in relation to the same individual for sessions of care provided in a CCS fortnight. (2) A child satisfies the conditions in this subclause in relation to an individual and a CCS fortnight if: (a) the child is under 6 years of age on the first Monday of the CCS fortnight; and (b) a determination under paragraph 67CC(1)(a) of the Family Assistance Administration Act determines that the individual is eligible for CCS by fee reduction for the child; and (c) that determination is in effect in relation to the first Monday of the CCS fortnight. (3) A child satisfies the conditions in this subclause in relation to an individual and a CCS fortnight if: (a) the child is under 6 years of age on the first Monday of the CCS fortnight; and (b) a determination under paragraph 67CC(1)(a) of the Family Assistance Administration Act determines that a person who is a partner of the individual on the first Monday of the CCS fortnight is eligible for CCS by fee reduction for the child; and (c) that determination is in effect in relation to the first Monday of the CCS fortnight. Determinations ranking children born on same day (4) Subclause (5) applies if: (a) there is a group of 2 or more children who were all born on the same day; and (b) at least one child in the group satisfies the conditions in subclause (2) in relation to an individual and a CCS fortnight; and (c) every child in the group satisfies the conditions in subclause (2) or (3) in relation to that individual and that CCS fortnight. (5) The Secretary must determine, in writing, that one of the children in the group is ranked above the other child or children in the group for the CCS fortnight. (6) When making a determination under subclause (5), the Secretary must apply the Minister’s rules (if any) prescribed for the purposes of this subclause. (7) A determination under subclause (5) is not a legislative instrument. #### 4 Basic subsidy amount of CCS (1) For the purposes of step 5 of the method statement in clause 1, the basic subsidy amount of CCS, for the sessions of care identified in step 3 of the method statement, is the amount worked out by: (a) for each session of care—multiplying the hourly rate of CCS for the session by the number of hours in the session, up to the lower of: (i) the balance of the subsidised hours worked out under subclause (2) in relation to the session; and (ii) if the Secretary is satisfied that it is appropriate, for the CCS fortnight, to have regard to an election (if any) made under subclause (3)—the number determined in accordance with the election; and (b) adding the results together. (2) The balance of the subsidised hours, in relation to a particular session of care, is the individual’s subsidised hours in relation to the child for the CCS fortnight, reduced (but not below zero) by: (a) the number of hours (if any) for which either of the following is entitled to be paid CCS or ACCS for sessions of care provided to the child in the CCS fortnight: (i) the individual; (ii) if the individual was a member of a couple on each day in the CCS fortnight—the individual’s partner; and (b) the number of hours in any earlier sessions of care identified in step 3 of the method statement. (3) If a circumstance prescribed by the Minister’s rules exists in relation to an individual, the individual may, in a form and manner approved by the Secretary, give the Secretary a written election for the purposes of subparagraph (1)(a)(ii). #### 4A Adjusted subsidy amount of CCS (1) This clause applies in relation to a session of care if the amount (the actual fee) the individual or the individual’s partner is liable to pay for the session of care is less than the sum of: (a) the basic subsidy amount of CCS for the individual for the session; and (b) the amount of a payment prescribed by the Minister’s rules for the purposes of paragraph 2(2A)(c) which the individual benefits from in respect of the session. (2) For the purposes of step 5 of the method statement in clause 1, the adjusted subsidy amount of CCS, for the sessions of care identified in step 3 of the method statement, is the sum of: (a) for each session of care to which this clause applies—the amount worked out by reducing the basic subsidy amount of CCS for the session by the excess amount; and (b) for each session of care to which this clause does not apply—the basic subsidy amount of CCS for the session. (3) For the purposes of paragraph (2)(a), the excess amount, in relation to a session of care, is: (a) an amount equal to the difference between: (i) the sum of the amounts mentioned in paragraphs (1)(a) and (b) for the session; and (ii) the actual fee for the session; or (b) if another method for working out the amount is prescribed by the Minister’s rules—an amount worked out in accordance with that method. ## Part 2—Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual #### 5 Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual If an individual is eligible for ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for at least one session of care provided by an approved child care service to a child in a week, work out the amount of ACCS for the individual for the week, for sessions of care provided by the service to the child, using the method statement in clause 1 with the following modifications: (a) read references to CCS as references to the kind of ACCS the individual is eligible for (except in subclause 4(2)); (c) at steps 4 and 5, use the hourly rate of ACCS (see clause 6) instead of the hourly rate of CCS. #### 6 Hourly rate of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) (1) For the purposes of paragraph 5(c), the hourly rate of ACCS for the individual, for a session of care provided by the service to the child in the week, is 100% of the lower of: (a) the hourly session fee for the individual (see subclause 2(2)); and (b) the ACCS hourly rate cap for the session. (2) The ACCS hourly rate cap for a session of care provided by a service to a child is the following percentage of the CCS hourly rate cap (see subclause 2(3)) for the session: (a) 120%; (b) if a higher percentage applies under the Secretary’s rules and paragraph (c) does not apply—that higher percentage; (c) if the Secretary is satisfied that exceptional circumstances exist in relation to an individual or the individual’s partner, or the service, and makes a written determination to that effect that applies to the session—the higher percentage specified in the determination. (3) A determination made under paragraph (2)(c) is not a legislative instrument. ## Part 3—Amount of ACCS (transition to work) #### 7 Amount of ACCS (transition to work) If an individual is eligible for ACCS (transition to work) for at least one session of care provided by an approved child care service to a child in a week, work out the amount of ACCS (transition to work) for the individual for the week, for sessions of care provided by the service to the child, using the method statement in clause 1 with the following modifications: (a) read references to CCS as references to ACCS (transition to work) (except in subclause 4(2)); (c) at step 4, work out the hourly rate of CCS for the individual using 95% instead of the applicable percentage in clause 3 or 3A (whichever applies). ## Part 4—Amount of ACCS (child wellbeing) for an approved provider #### 8 Amount of ACCS (child wellbeing) for an approved provider If an approved provider is eligible for ACCS (child wellbeing) for at least one session of care provided by an approved child care service of the provider to a child in a week, work out the amount of ACCS (child wellbeing) for the provider for the week, for sessions of care provided by the service to the child, using the following method statement. Method statement Step 1. Work out the provider’s deemed subsidised hours for the child and service for the CCS fortnight that includes the week (see clause 16). Step 2. Identify all the sessions of care: (a) provided by the service to the child in the week; and (b) for which the provider is eligible for ACCS (child wellbeing). Step 3. Work out the hourly rate of ACCS for the provider for each of those sessions of care (see clause 9). Step 4. Work out the basic subsidy amount of ACCS for those sessions of care (see clause 10). Step 5. The amount of ACCS (child wellbeing) for the provider for the week, for the sessions of care identified in step 2, is the basic subsidy amount. #### 9 Hourly rate of ACCS for a provider (1) For the purposes of step 3 of the method statement in clause 8, the hourly rate of ACCS for the provider, for a session of care provided to a child in a week, is 100% of the lower of: (a) the hourly session fee for the provider; and (b) the ACCS hourly rate cap for the session (see subclause 6(2)). (2) The hourly session fee for a provider, for a session of care provided to a child, is the amount the provider would ordinarily charge an individual who is eligible for CCS for the session of care: (a) divided by the number of hours in the session of care; and (b) reduced by the hourly rate of any payment (other than CCS or ACCS) which the provider benefits or would have benefitted from in respect of that session. #### 10 Basic subsidy amount of ACCS for an approved provider (1) For the purposes of step 4 of the method statement in clause 8, the basic subsidy amount of ACCS, for the sessions of care identified in step 2 of the method statement, is the amount worked out by: (a) for each session of care—multiplying the hourly rate of ACCS for the session by the number of hours in the session up to the balance of the deemed subsidised hours worked out under subclause (2) in relation to the session; and (b) adding the results together. (2) The balance of the deemed subsidised hours, in relation to a particular session of care, is the provider’s deemed subsidised hours for the child and the service for the CCS fortnight, reduced (but not below zero) by: (a) the number of hours (if any) for which the provider is entitled to be paid ACCS for sessions of care provided to the child by the service in the CCS fortnight; and (b) the number of hours in any earlier sessions of care identified in step 2 of the method statement. ## Part 5—Subsidised hours ### Division 1—Individual’s subsidised hours #### 11 Individual’s subsidised hours (1) For the purposes of working out an amount of CCS or ACCS for an individual in relation to sessions of care provided to a child, an individual’s subsidised hours, in relation to the child, for a CCS fortnight is: (a) the highest of: (i) the 3 day guarantee (see subclause (1A)); and (ii) any other result specified in an item of the table in subclause (1B) for the amount that applies to the individual in relation to the child; or (b) if the individual is a member of a couple on the first day of the CCS fortnight—the lower of the following: (i) the result worked out in accordance with paragraph (a) for the individual in relation to the child; (ii) the result worked out in accordance with paragraph (a) for the individual’s partner in relation to the child. 3 day guarantee (1A) The 3 day guarantee for an individual for a CCS fortnight, in relation to any child, is 72. Results that increase subsidised hours (1B) This subclause specifies other results for an amount of CCS or ACCS for the purposes of subparagraph (1)(a)(ii). ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Results that increase subsidised hours</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Results for amount of CCS</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Results for amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Results for amount of ACCS (transition to work)</td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:95.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">increased hours result in clause 12</td><td style="width:95.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">100</td><td style="width:95.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">increased hours result in clause 12</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Minister’s rules result in clause 14</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Minister’s rules result in clause 14</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Minister’s rules result in clause 14</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">3</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">child wellbeing result in clause 15</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">child wellbeing result in clause 15</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">4</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">exceptional circumstances result in this clause</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">exceptional circumstances result in this clause</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">exceptional circumstances result in this clause</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">5</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Aboriginal or Torres Strait Islander child result in clause 15A</td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:95.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Aboriginal or Torres Strait Islander child result in clause 15A</td></tr></tbody></table> ``` > Note: See subclause (5) for an individual eligible for both CCS and ACCS in the same CCS fortnight. Exceptional circumstances result (2) The exceptional circumstances result is the result specified in a determination made under paragraph (3)(b). (3) The exceptional circumstances result applies to an individual for a CCS fortnight, in relation to a particular child, if the Secretary: (a) is satisfied that exceptional circumstances exist in relation to the individual, the individual’s partner or the child; and (b) makes a written determination to that effect that applies to the child. (4) A determination made under paragraph (3)(b) is not a legislative instrument. Individual eligible for CCS and ACCS in same CCS fortnight (5) If an individual is eligible for an amount of: (a) CCS or ACCS (transition to work) for sessions of care provided to a child in a week of a CCS fortnight; and (b) ACCS (child wellbeing) or ACCS (temporary financial hardship) for sessions of care provided to the child in the other week (whether the first or second week) of the CCS fortnight; the individual’s subsidised hours for the CCS fortnight, in relation to the child, is the subsidised hours for the amount referred to in paragraph (b). #### 12 Increased hours result (1) The increased hours result is 100. > Note: The number of hours of a recognised participation type for an individual to be counted towards the increased hours result may be affected by Minister’s rules made for the purposes of subclause (4), or a Secretary’s determination made under subclause (5). (1A) The increased hours result applies to an individual for a CCS fortnight if the individual engages in more than 48 hours of a recognised participation type in the CCS fortnight. What is a recognised participation type (2) An individual engages in a recognised participation type if the individual engages in any one or more of the following: (a) paid work (whether or not as an employee); (b) a training course for the purpose of improving the individual’s work skills or employment prospects, or both; (c) an approved course of education or study; (d) a participation type prescribed by the Minister’s rules, in circumstances (if any) prescribed by those rules; (e) a participation type determined for the individual by the Secretary under subclause (5), in circumstances (if any) specified in the determination. > Note 1: The definition of paid work in section 3B does not apply in relation to paragraph (2)(a) of this clause. For the purposes of that paragraph, paid work has its ordinary meaning. > Note 2: For approved course of education or study, see subsection 541B(5) of the Social Security Act 1991 and subsection 3(1) of this Act. Associated participation types (3) An individual who engages in a recognised participation type mentioned in any of paragraphs (2)(a) to (d) is taken also to engage in the recognised participation type while: (a) engaging in another participation type prescribed by the Minister’s rules as being associated with the recognised participation type; or (b) taking leave or another break from, or otherwise not performing, the recognised participation type in circumstances prescribed by the Minister’s rules (whether or not the individual has engaged in the recognised participation type during the CCS fortnight). Hours during which participation types are engaged in (4) For the purposes of working out the increased hours result for an individual who engages in a recognised participation type mentioned in any of paragraphs (2)(a) to (d) during a CCS fortnight, the Minister’s rules may prescribe either or both of the following: (a) how to work out a number of hours of the recognised participation type that is taken to be counted towards the participation type in that fortnight (which may be more or less than the actual number of hours during which the individual engaged in the participation type during the fortnight); (b) a maximum number of hours that are to be counted towards the participation type in that fortnight (including a maximum number of hours taken to be so counted by the operation of rules made for the purposes of paragraph (a)). Secretary’s determination (5) The Secretary may, in writing, make a determination for an individual for the purposes of paragraph (2)(e). The determination may also provide for any matter covered by Minister’s rules that may be made for the purposes of subclause (3) or (4) in relation to the individual. (6) A determination made under subclause (5) is not a legislative instrument. Changes in the number of hours of a recognised participation type (7) In working out the increased hours result, a change in the number of hours of a recognised participation type in which an individual engages in a CCS fortnight is to be disregarded until the CCS fortnight immediately after the CCS fortnight in which the change occurs. #### 14 Minister’s rules result (1) The Minister’s rules result is the result prescribed by, or worked out by a method prescribed by, the Minister’s rules. (2) The Minister’s rules result applies to an individual for a CCS fortnight, in relation to: (a) a particular child—if a circumstance prescribed by the rules exists and the application of the rules in the circumstance is limited to the particular child; and (b) any child—if a circumstance prescribed by the rules exists and the application of the rules in the circumstance is not limited to a particular child. (3) Minister’s rules made for the purposes of subclause (2) may prescribe circumstances in relation to any or all of the following: (a) individuals; (b) individuals’ partners; (c) children. #### 15 Child wellbeing result (1) The child wellbeing result is 100. (2) The child wellbeing result applies to an individual for a CCS fortnight, in relation to a particular child, if: (a) the individual is eligible for CCS for a session of care provided to the child in a CCS fortnight; and (b) on the first day of the CCS fortnight, it has been less than 18 months since an extended child wellbeing period for the child ended. (3) An extended child wellbeing period for a child is a period of at least 6 months during which instruments of either or both of the following kinds were continuously in effect in relation to the child: (a) a certificate given by an approved provider under section 85CB; (b) a determination made by the Secretary under section 85CE. #### 15A Aboriginal or Torres Strait Islander child result (1) The Aboriginal or Torres Strait Islander child result is 100. (2) The Aboriginal or Torres Strait Islander child result applies to an individual for a CCS fortnight, in relation to a child, if: (a) the individual is eligible for CCS for a session of care provided to the child in the CCS fortnight; and (b) the child is an Aboriginal or Torres Strait Islander child; and (c) the Secretary has been notified, in a manner approved by the Secretary, that the child is an Aboriginal or Torres Strait Islander child. Meaning of Aboriginal or Torres Strait Islander child (3) A child is an Aboriginal or Torres Strait Islander child if: (a) all of the following apply: (i) the child is of Aboriginal descent or of Torres Strait Islander descent (or both); (ii) the child identifies as a person of that descent; (iii) the child is accepted by the community in which the child lives as being of that descent; or (b) the child is biologically related to an Aboriginal or Torres Strait Islander person; or (c) the child is a member of a class prescribed by the Minister’s rules. Meaning of Aboriginal or Torres Strait Islander person (4) A person is an Aboriginal or Torres Strait Islander person if: (a) the person is of Aboriginal descent or of Torres Strait Islander descent (or both); and (b) the person identifies as a person of that descent; and (c) the person is accepted by the community in which the person lives as being of that descent. ### Division 2—Provider’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. #### 1 Adjusted taxable income relevant to family tax benefit, schoolkids bonus and child care subsidy An individual’s adjusted taxable income is relevant to eligibility for, and the rate or amount of, family tax benefit, schoolkids bonus and child care subsidy. #### 2 Adjusted taxable income (1) For the purposes of this Act and subject to subclause (2), an individual’s adjusted taxable income for a particular income year is the sum of the following amounts (income components): (a) the individual’s taxable income for that year, disregarding the individual’s assessable FHSS released amount (within the meaning of the Income Tax Assessment Act 1997) for that year; (b) the individual’s adjusted fringe benefits total for that year; (c) the individual’s target foreign income for that year; (d) the individual’s total net investment loss (within the meaning of the Income Tax Assessment Act 1997) for that year; (e) the individual’s tax free pension or benefit for that year; (f) the individual’s reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for that year; less the amount of the individual’s deductible child maintenance expenditure for that year. (2) If an individual dies before the end of a particular income year, the individual’s adjusted taxable income for that year is to be calculated in accordance with the following formula: ![Start formula Income of individual to date of death times start fraction Number of days in income year over Number of days individual was alive during income year end fraction end formula](image.033.png) where: > income of individual to date of death means the amount that would, but for the operation of this subclause, have been the amount of adjusted taxable income of the individual for the particular income year in which the individual died if, so far as that particular individual is concerned, that year had comprised only those days preceding the individual’s death. #### 3 Adjusted taxable income of members of a couple—family tax benefit and schoolkids bonus (1A) This clause applies in relation to working out eligibility for, and the rate of, family tax benefit and schoolkids bonus. (1) For the purposes of this Act (other than Part 4 of Schedule 1), if an individual is a member of a couple, the individual’s adjusted taxable income for an income year includes the adjusted taxable income for that year of the individual’s partner. (2) For the purposes of Part 4 of Schedule 1, if an individual is a member of a couple, the individual’s adjusted taxable income for an income year is: (a) for the purposes of Subdivision AA of Division 1 of Part 4 of Schedule 1: (i) the individual’s adjusted taxable income for that year; or (ii) the adjusted taxable income for that year of the individual’s partner if it is more than the individual’s adjusted taxable income for that year; and (b) for the purposes of the other provisions of Part 4 of Schedule 1: (i) the individual’s adjusted taxable income for that year; or (ii) the adjusted taxable income for that year of the individual’s partner if it is less than the individual’s adjusted taxable income for that year. #### 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 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: (i) on which the TFN determination person was a member of that couple; and (ii) that was included in a week for which a determination under section 67CD of the Family Assistance Administration Act about the individual’s entitlement to be paid CCS or ACCS was made. (3) This clause is subject to clause 3A. #### 3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple If: (a) an individual is a member of a couple with another individual (partner A) for a period or periods during an income year but not at the end of the income year; and (b) for any period during the income year while the individual was a member of that couple, the Secretary had determined the individual’s entitlement to family assistance by way of family tax benefit or child care subsidy on the basis that a particular amount was the individual’s adjusted taxable income (the current ATI amount); and (c) that amount differs from the amount of the individual’s adjusted taxable income as finally determined in respect of the income year by the Secretary (the final ATI amount); and (d) the individual’s entitlement to family assistance of that kind, for the total period, or for the total of the periods, that the individual was a member of that couple, would be less if worked out using the final ATI amount than if worked out using the current ATI amount as determined from time to time; and (e) if the current ATI amount at any time was based on an estimate provided by the individual and is less than the final ATI amount: (i) at the time when the estimate was provided—the individual did not know, and had no reason to suspect, that the estimate was incorrect; and (ii) if, after the estimate was provided and before ceasing to be a member of the couple, the individual knew or had reason to suspect that the estimate was incorrect—the individual provided a revised estimate as soon as practicable after knowing or suspecting that the estimate was incorrect; then, despite the final determination of that adjusted taxable income by the Secretary, the individual’s adjusted taxable income during any period during the income year: (f) that the individual and partner A were a couple; and (g) that a particular current ATI amount applied; is to be taken to be that particular current ATI amount. #### 4 Adjusted fringe benefits total An individual’s adjusted fringe benefits total for an income year is the amount worked out using the formula: ![Start formula Section 57A employer fringe benefits total plus Other employer fringe benefits total end formula](image.034.png) where: > other employer fringe benefits total is the amount that is the sum of the following: (a) each of the individual’s reportable fringe benefits amounts for the income year under section 135P of the Fringe Benefits Tax Assessment Act 1986; (b) each of the individual’s reportable fringe benefits amounts for the income year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual’s employment by an employer described in section 58 of that Act. > section 57A employer fringe benefits total is the amount that is the sum of each of the individual’s individual quasi‑fringe benefits amounts for the income year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual’s employment by an employer described in section 57A of that Act. #### 5 Target foreign income (1) An individual’s target foreign income for an income year is: (a) the amount of the individual’s foreign income (as defined in section 10A of the Social Security Act 1991) for the income year that is neither: (i) taxable income; nor (ii) received in the form of a fringe benefit (as defined in the Fringe Benefits Tax Assessment Act 1986, as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) in relation to the individual as an employee (as defined in the Fringe Benefits Tax Assessment Act 1986) and a year of tax; and (b) any amount of income that is not covered by paragraph (a) that is exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936, reduced (but not below nil) by the total amount of losses and outgoings (except capital losses and outgoings) incurred by the individual in deriving that exempt income. (2) If it is necessary, for the purposes of this Act, to work out an amount of foreign income expressed in a foreign currency received in an income year, the amount in Australian currency is to be worked out using the market exchange rate for 1 July in that income year. (3) If there is no market exchange rate for 1 July in the income year (for example, because of a national public holiday), the market exchange rate to be used is the market exchange rate that applied on the last working day immediately before that 1 July. (4) For the purposes of this clause, the appropriate market exchange rate on a particular day for a foreign currency is: (a) if there is an on‑demand airmail buying rate for the currency available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use that rate—that rate; or (b) in any other case: (i) if there is another rate of exchange for the currency, or there are other rates of exchange for the currency, available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use the other rate or one of the other rates—the rate so determined; or (ii) otherwise—a rate of exchange for the currency available from another source at the start of business in Sydney on that day that the Secretary determines it is appropriate to use. #### 7 Tax free pension or benefit For the purposes of this Schedule, the following payments received in an income year are tax free pensions or benefits for that year: (a) a disability support pension under Part 2.3 of the Social Security Act 1991; (c) a carer payment under Part 2.5 of the Social Security Act 1991; (d) a pension under Part II of the Veterans’ Entitlements Act 1986 payable to a veteran; (da) a pension under Part IV of the Veterans’ Entitlements Act 1986 payable to a member of the Forces or a member of a Peacekeeping Force; (e) an invalidity service pension under Division 4 of Part III of the Veterans’ Entitlements Act 1986; (f) a partner service pension under Division 5 of Part III of the Veterans’ Entitlements Act 1986; (g) a pension under Part II of the Veterans’ Entitlements Act 1986 payable to the widow or widower of a deceased veteran; (ga) a pension under Part IV of the Veterans’ Entitlements Act 1986 payable to the widow or widower of a deceased member of the Forces or the widow or widower of a deceased member of a Peacekeeping Force; (h) income support supplement under Part IIIA of the Veterans’ Entitlements Act 1986; (haaa) a veteran payment under an instrument made under Part IIIAA of the Veterans’ Entitlements Act 1986; (ha) a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004; (hb) a payment of compensation under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004; (hc) a payment of the weekly amount mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004 (including a reduced weekly amount because of a choice under section 236 of that Act) or of a lump sum mentioned in subsection 236(5) of that Act; to the extent to which the payment: (i) is exempt from income tax; and (j) is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement, remote area allowance or energy supplement; and (k) if the payment is a payment under the Social Security Act 1991—does not include tax‑exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and (l) if the payment is a payment under the Veterans’ Entitlements Act 1986—does not include tax‑exempt pension supplement (within the meaning of subsection 5GA(5) of that Act). #### 8 Deductible child maintenance expenditure Deductible child maintenance expenditure (1) For the purposes of this Schedule, if an individual incurs an amount of child maintenance expenditure during an income year, 100% of the amount of the expenditure is the individual’s deductible child maintenance expenditure in respect of that year. Child maintenance expenditure (2) For the purposes of this clause, an individual incurs child maintenance expenditure if: (a) the individual (the payer) pays a payment (either one‑off or periodic) or provides benefits; and (b) the payment or benefits are paid or provided in respect of the payer’s natural, adopted or relationship child; and (c) the payment or benefits are paid or provided to another individual other than the payer’s partner (if any) for the maintenance of the child. Amount of child maintenance expenditure (3) For the purposes of this clause, if an individual incurs child maintenance expenditure, the amount of the child maintenance expenditure incurred by the individual is the amount of the payment paid or the value of the benefits to the individual who provided them. Value of a benefit provided (4) For the purposes of subclause (3), the value of a benefit, in relation to the individual providing the benefit, has the meaning set out in subclauses (5) and (6). Value of benefit where provider is a party to a child support agreement (5) If: (a) an individual providing a benefit is a party to a child support agreement under the Child Support (Assessment) Act 1989; and (b) the agreement contains: (i) non‑periodic payment provisions (within the meaning of that Act) under which the individual is providing child support to another individual for a child; and (ii) a statement that the annual rate of child support payable under any relevant administrative assessment is to be reduced by a specified amount that represents an annual value of the child support to be provided; and (c) the individual provides the support; the value of the benefit provided by the individual is the specified amount. Value of benefit where provider is not a party to a child support agreement (6) If an individual providing a benefit is not a party to a child support agreement under the Child Support (Assessment) Act 1989, the value of the benefit provided by the individual is the cost of the benefit to the individual. Schedule 4—Indexation and adjustment of amounts Note: See section 85. ## Part 1—Preliminary #### 1 Analysis of Schedule This Schedule provides for: (a) the indexation, in line with CPI (Consumer Price Index) increases, of the amounts in column 1 of the table at the end of clause 3; and (c) the adjustment of other amounts in line with the increases in the amounts indexed under the Social Security Act 1991. #### 2 Indexed and adjusted amounts 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. ```html <table cellspacing="0" cellpadding="0" style="width:375.65pt; margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:364.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Indexed and adjusted amounts</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Description of amount</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 2Abbreviation</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 3Provisions in which amount specified</td></tr></thead><tbody><tr><td style="width:31.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_3530854"></a><a id="CU_3572221"></a>1</td><td style="width:109.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child rate (Part A—Method 1)</td><td style="width:95.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child rate (A1)</td><td style="width:95.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—subclause 7(1)—table—column 2—all amounts]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">2</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Reduction in FTB child rate (Part A—Method 1)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Reduction in FTB child rate (A1)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—subclauses 7(2) and (3)—all amounts]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">4</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Rent threshold rate for rent assistance for family tax benefit (Part A—Methods 1 and 3)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB RA rent threshold (A1 and A3)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[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]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">5</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Maximum rent assistance for family tax benefit (Part A—Methods 1 and 3)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB RA maximum (A1 and A3)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 38D—table—column 3—all amounts][Schedule 1—clause 38E—table—column 3—all amounts]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">6</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child rate (Part A—Method 2)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child rate (A2)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—subclause 26(2)]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">7</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Reduction in FTB child rate (Part A—Method 2)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Reduction in FTB child rate (A2)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—subclauses 26(3) and (4)—all amounts]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">7A</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Newborn supplement for family tax benefit (Part A)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">newborn supplement</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—paragraphs 35B(1)(a), (b), (c) and (d) and subclauses 35B(2), (3) and (4)—the dollar amount in the formula]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">7B</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Upfront payment of family tax benefit</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">newborn upfront payment</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">subsections 58AA(1) and (1A)</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_10573394"></a>8</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Multiple birth allowance for family tax benefit (Part A)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB MBA (A)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 37—paragraphs (a) and (b)]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">8A</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB gross supplement amount for family tax benefit (Part A)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB gross supplement amount (A)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—subclause 38A(3)]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_10531982"></a>9</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Standard rate of family tax benefit (Part B)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB standard rate (B)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 30—table—column 2—all amounts]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">9A</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB (B) gross supplement amount for family tax benefit (Part B)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB gross supplement amount (B)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—subclause 31A(2)]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">10</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Standard rate of family tax benefit payable to an approved care organisation</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB standard ACO rate</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[subsection 58(2A)]</td></tr><tr style="height:58.5pt"><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_18574533"></a>11</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Basic higher income free area for family tax benefit (Part A)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB basic HIFA (A)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 2—table—column 1]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">13</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Income free area for family tax benefit (Part A—Methods 1 and 3)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB free area (A1 and A3)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 38N]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">14</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Income free area for family tax benefit (Part B)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB free area (B)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 33]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_21533423"></a>15</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Standard basic maintenance income free area for family tax benefit (Part A—Method 1)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB basic MIFA (A1)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 22—table—column 2—items 1 and 3]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">16</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Double basic maintenance income free area for family tax benefit (Part A—Method 1)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB double basic MIFA (A1)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 22—table—column 2—item 2]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">17</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Additional maintenance income free area for family tax benefit (Part A—Method 1)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB additional MIFA (A1)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—clause 22—table—column 3—all amounts]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">17AA</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Income limit for family tax benefit (Part B)</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB income limit (B)</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[Schedule 1—subclause 28B(1)]</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_28575772"></a>17AD</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Income limit for stillborn baby payment</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">stillborn baby payment income limit</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">[paragraph 36(1)(e)]</td></tr><tr><td style="width:31.8pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">18</td><td style="width:109.8pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Lower income (base rate) threshold for CCS</td><td style="width:95.6pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CCS lower income (base rate) threshold</td><td style="width:95.65pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">subclause 3(4) of Schedule 2 definition of lower income (base rate) threshold</td></tr><tr><td style="width:31.8pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">18A</td><td style="width:109.8pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Lower income (other rate) threshold for CCS</td><td style="width:95.6pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CCS lower income (other rate) threshold</td><td style="width:95.65pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">subclause 3A(6) of Schedule 2 definition of lower income (other rate) threshold</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">19</td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CCS hourly rate cap</td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CCS hourly rate cap</td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">subclause 2(3) of Schedule 2</td></tr></tbody></table> ``` ## Part 2—Indexation #### 3 CPI Indexation Table (1) An amount referred to in the following table is to be indexed under this Part on each indexation day for the amount, using the reference quarter and base quarter for the amount and indexation day and rounding off to the nearest multiple of the rounding amount: ```html <table cellspacing="0" cellpadding="0" style="width:375.6pt; margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="6" style="width:364.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CPI indexation</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 1Amount</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 2Indexation day(s)</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 3Reference quarter (most recent before indexation day)</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 4Base quarter</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Column 5Rounding base</td></tr></thead><tbody><tr><td style="width:31.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child rate (A1) and reduction in FTB child rate (A1)</td><td style="width:74.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_4535829"></a><a id="CU_4577294"></a>4</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB RA maximum (A1 and A3)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">(a) 20 March(b) 20 September</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">(a) December(b) June</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest June or December quarter before reference quarter (but not earlier than June quarter 1979)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">5</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB RA rent threshold (A1 and A3)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">(a) 20 March(b) 20 September</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">(a) December(b) June</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest June or December quarter before reference quarter (but not earlier than June quarter 1979)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">6</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB child rate (A2) and reduction in FTB child rate (A2)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_7577819"></a>7A</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">newborn supplement</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2012)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$0.91</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">7B</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">newborn upfront payment</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2012)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$1.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_8536486"></a><a id="CU_10578236"></a>8</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB MBA (A)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">8A</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB gross supplement amount (A)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2002)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_11536922"></a><a id="CU_13578672"></a>9</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB standard rate (B)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">9A</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB gross supplement amount (B)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2004)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_14537371"></a><a id="CU_16579121"></a>10</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB standard ACO rate</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">11</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB basic HIFA (A)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$73.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_17537805"></a><a id="CU_19579555"></a>13</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB free area (A1 and A3)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2005)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$73.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">14</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB free area (B)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2003)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$73.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_20538239"></a><a id="CU_22579989"></a>15</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB basic MIFA (A1)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$10.95</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">16</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB double basic MIFA (A1)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$21.90</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_23538667"></a>17</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB additional MIFA (A1)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 1999)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$3.65</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_25580426"></a>17AA</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">FTB income limit (B)</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2007)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$1.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><a id="CU_26539105"></a><a id="CU_28580866"></a>17AD</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">stillborn baby payment income limit</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1 July</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2015)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$1.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">18</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CCS lower income (base rate) threshold</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">first day of first CCS fortnight of income year</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2015)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$1.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">18A</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CCS lower income (other rate) threshold</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">first day of first CCS fortnight of income year</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2015)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$1.00</td></tr><tr><td style="width:31.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">19</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">CCS hourly rate cap</td><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">first day of first CCS fortnight of income year</td><td style="width:60.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">December</td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">highest December quarter before reference quarter (but not earlier than December quarter 2015)</td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$0.01</td></tr></tbody></table> ``` Highest quarter (2) A reference in the table in subclause (1) to the highest of a group of quarters is a reference to the quarter in that group that has the highest index number. No indexation of certain FTB rates and reductions on 1 July 2017 and 1 July 2018 (3) The FTB child rate (A1), the FTB child rate (A2), the reduction to those rates, the FTB standard rate (B) and the FTB standard ACO rate are not to be indexed on 1 July 2017 and 1 July 2018. First indexation of stillborn baby payment income limit (4A) The first indexation under subclause (1) of the stillborn baby payment income limit is to take place on 1 July 2017. Indexation rules for certain income limits for certain years (7) The FTB basic HIFA (A) is not to be indexed on 1 July 2019 and 1 July 2020. (7A) For the purposes of working out the indexed amount for the FTB basic HIFA (A) on 1 July 2021, the current figure for the FTB basic HIFA (A) immediately before that day is taken to be $98,988. (7B) The FTB income limit (B) is not to be indexed on 1 July 2019 and 1 July 2020. No indexation of FTB gross supplement amount (A) and (B) for certain years (8) The FTB gross supplement amount (A) and the FTB gross supplement amount (B) are not to be indexed on 1 July 2011, 1 July 2012, 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016. No indexation for CCS lower income (base rate) threshold in 2023 (9) The CCS lower income (base rate) threshold is not to be indexed on the first day of the first CCS fortnight of the income year starting on 1 July 2023. #### 3A One‑off 6‑month indexation of FTB gross supplement amount (B) for 2005‑2006 income year The FTB gross supplement amount (B) is to be indexed under this Part on the indexation day, using the reference quarter, base quarter and indexation day and rounding off to the nearest multiple of the rounding base, where: > base quarter means June quarter 2004. > indexation day means 1 July 2005. > reference quarter means December quarter 2004. > rounding base means $3.65. #### 4 Indexation of amounts (1) If an amount is to be indexed under this Part on an indexation day, this Act has effect as if the indexed amount were substituted for that amount on that day. (2) This is how to work out the indexed amount for an amount that is to be indexed under this Part on an indexation day: Method statement Step 1. Use clause 5 to work out the indexation factor for the amount on the indexation day. Step 2. Work out the current figure for the amount immediately before the indexation day. Step 3. Multiply the current figure by the indexation factor: the result is the provisional indexed amount. Step 4 . Use clause 6 to round off the provisional indexed amount: the result is the indexed amount. #### 5 Indexation factor (1) Subject to subclauses (2) and (3) and clauses 10 and 11, the indexation factor for an amount that is to be indexed under this Part on an indexation day is: ![Start formula start fraction Index number for most recent reference quarter over Index number for base quarter end fraction end formula](image.035.png) worked out to 3 decimal places. (2) If an indexation factor worked out under subclause (1) would, if it were worked out to 4 decimal places, end in a number that is greater than 4, the indexation factor is to be increased by 0.001. (3) If an indexation factor worked out under subclauses (1) and (2) would be less than 1, the indexation factor is to be increased to 1. (4) Subject to subclause (5), if at any time (whether before or after the commencement of this clause), the Australian Statistician publishes an index number for a quarter in substitution for an index number previously published by the Australian Statistician for that quarter, the publication of the later index number is to be disregarded for the purposes of this clause. (5) If at any time (whether before or after the commencement of this clause) the Australian Statistician changes the index reference period for the Consumer Price Index, regard is to be had, for the purposes of applying this clause after the change takes place, only to index numbers published in terms of the new index reference period. #### 6 Rounding off indexed amounts (1) If a provisional indexed amount is a multiple of the rounding base, the provisional indexed amount becomes the indexed amount. (2) If a provisional indexed amount is not a multiple of the rounding base, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of the rounding base. (3) If a provisional indexed amount is not a multiple of the rounding base but is a multiple of half the rounding base, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of the rounding base.