35ALiving allowance

1. A parent's living allowance in a child support year is the appropriate amount referred to in subsection (2)—

2. increased by the total amount of income tax deductions that would be required to make the rate a gross, rather than a net, rate (as determined as at 1 January in the immediately preceding child support year, in accordance with section RD 11(3) of the Income Tax Act 2007); and
3. annualised.

4. The amount of living allowance is as follows:

5. for a person not identified in paragraph (b), the rate set out in clause 1 of Part 2 of Schedule 4 of the Social Security Act 2018 (ignoring the reference to Income Test 1):
6. for a person granted a supported living payment under subpart 4 of Part 2 of the Social Security Act 2018 who is, for the purposes of that benefit, a single beneficiary with 1 or more dependent children, the rate set out in clause 1(c) of Part 3 of Schedule 4 of that Act (ignoring the reference to Income Test 1).

7. The version of the appropriate schedule of the Social Security Act 2018 that applies in a child support year is the version in force on 1 January in the immediately preceding child support year.

8. The Commissioner must ensure that notice of the applicable living allowances under this section that apply to the current and (if applicable) the previous child support year is available at all reasonable times on an Internet site maintained by or on behalf of the Inland Revenue Department.