46Working out parent’s relevant dependent child amount

#### 46 Working out parent’s relevant dependent child amount A parent’s relevant dependent child amount for a day in a child support period is the total of the amounts worked out for each relevant dependent child of the parent using this method statement. Method statement Step 1. Work out the difference between the parent’s adjusted taxable income for the child for the day and the parent’s self‑support amount for the day (see sections 43 and 45). Step 2. Work out the parent’s percentage of care for the child for the day (see Subdivision B of Division 4 of Part 5). Step 3. Work out the parent’s cost percentage for the child for the day (see section 55C). Step 4. Work out the costs of the child for the day under sections 55G and 55H as if: (a) the parent’s annual rate of child support were assessed under Subdivision D of Division 2; and (b) the reference in subsection 55G(2) to the parent’s child support income were a reference to the amount worked out under step 1; and (c) references in sections 55G and 55H to children in the child support case that relates to the child were references to all of the parent’s relevant dependent children. Step 5. Work out the following amount for the child for a day in the child support period:  > Note: Section 73A deals with the Registrar discovering, after making an administrative assessment, that a parent has a relevant dependent child.