35BDependent child allowance

1. For the purpose of calculating a parent's child support income amount under section 34 in a child support year, a parent is entitled to a dependent child allowance in respect of each of his or her dependent children.

2. The amount of a parent's dependent child allowance, in relation to each dependent child, is—

   $c\%\; \times \; (e\; ÷\; n)$

   Where:

   • c% c%

     is the care cost percentage of the parent in relation to the dependent child (being the percentage that would be determined under section 16 if the child were a qualifying child)

   • e e

     is the amount, determined in accordance with the child expenditure table applying to that child support year, that applies to the parent in respect of the dependent child on the basis of—

   • the child support income amount of the parent alone, with that amount being treated as the adjusted income of the parent, minus the parent's living allowance; and
   • the total number of the parent's dependent children; and
   • the age group of those children
   • n n

     is the total number of the parent's dependent children.

3. However, if no child expenditure table applies because at least 1 child is aged 0 to 12 and 1 or 2 children are aged 13 or over, e is the amount, determined in accordance with the child expenditure table that would apply to the parent in respect of the dependent child if all of the parent’s dependent children were the same age as the dependent child, on the basis of—

4. the child support income amount of the parent alone, with that amount being treated as the adjusted income of the parent, minus the parent’s living allowance; and
5. the total number of the parent’s dependent children.

6. However, the Commissioner may make modifications to the child expenditure amount for the child that the Commissioner considers necessary or desirable if the Commissioner believes on reasonable grounds that—

7. there are exceptional circumstances (for example, exceptional complexity of care arrangements for the parent’s dependent children); and
8. applying the provisions of this section without modification would result in an unjust or inequitable outcome (for example, an apportionment of costs that is disproportionate to the amount of expenditure attributable to the dependent child).

9. In this section, a person's dependent child means a child of whom the person is a parent (within the meaning in section 7) and who—

10. is maintained as a member of the parent's family and for whom the parent provides at least 28% of the ongoing daily care; and
11. is not a child in relation to whom any person is a liable parent or receiving carer, or for whom, under the law of another country, any person is required to make payments that are of the same nature as child support; and
12. meets the requirements of section 5(1)(a) to (c) (which describe which children qualify for child support).

Notes

• Section 35B: inserted, on 1 April 2015, by section 12 of the Child Support Amendment Act 2013 (2013 No 12).
• Section 35B(2)(a): amended, on 1 April 2022, by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
• Section 35B(2A): inserted, on 1 April 2022, by section 12 of the Child Support Amendment Act 2021 (2021 No 6).
• Section 35B(2B): inserted, on 1 April 2022, by section 12 of the Child Support Amendment Act 2021 (2021 No 6).