31Annual amount of child support payable by liable parent

1. The annual amount of child support payable under a formula assessment by a liable parent in respect of a qualifying child is nil, and section 32 does not apply, if—

2. the liable parent provides more than 65% of ongoing daily care to the child; or
3. the liable parent provides at least 28% of ongoing daily care to the child and the liable parent's income percentage is equal to their care cost percentage; or
4. no receiving carer provides at least 35% of ongoing daily care to the child.

5. Where subsection (1) does not apply, the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is as follows:

6. the amount determined in accordance with the formula set out in section 30(1), unless paragraph (b) or (c) applies:
7. for a liable parent to whom section 36 applies but section 36A does not,—
   1. the amount determined in accordance with the formula set out in section 30(1); or
   2. the amount determined under the multi-group cap (referred to in subsection (3)) applying to the child, but only if it is less than the amount referred to in subparagraph (i):
8. for a parent to whom section 36A applies (whether or not section 36 also applies),—
   1. the amount determined in accordance with the formula set out in section 30(1); or
   2. if the multi-group cap applies, the amount determined under the multi-group cap applying to the child, but only if it is less than the amount referred to in subparagraph (i); or
   3. the amount payable in respect of a receiving carer under section 36A, but only if it is less than each of the amounts referred to in subparagraph (i) or (ii).

9. The multi-group cap for a child is the amount determined as follows:

   $(100\%\; -\; c\%)\; \times \; m$

   Where:

   • c% c%

     is the parent's care cost percentage in relation to the child

   • m m

     is the multi-group cost of the child, as determined under section 36(4).

10. The purpose of the multi-group cap is to avoid liable parents paying more in child support than they would pay if all the children for whom they are liable to pay child support were living together.