Change of assessment: Reason 6

The cost of maintaining the children is significantly affected because it costs you (the payee) more than five per cent of your child support income amount for child care, for children younger than 12 years of age.

Only you can apply under this reason and you may only apply if you have sole care of all the children of the assessment

This reason is only available for child care costs incurred from the 1 July 1999.

Things I should know

• The payer, must not incur the child care costs.
• The payer must not be an eligible carer of any of the children covered by the assessment.
• Examples of child care costs are child care centre fees (for long; occasional, before or after school care and holiday care); payments to an individual (a family day carer, a nanny, a child minder or baby-sitter).
• Costs should be actual costs after deducting rebates or government assistance available for child care.
• The child care costs are only considered to be high if they exceed five per cent of your child support income for a child support period.

Supporting documents

• Child care receipts, including documentation in relation to any government rebates received.
• Enrolment forms.
• Holding fee receipts.

When could you apply under this reason?

Example

You pay $3,250 per annum for child care for your 10 year old child. You also receive a child care allowance of $750 per year. Your child support income amount (shown on the current child support assessment notice) is $35,000.

The net cost of child care is $3,250 - $750 = $2,500.

You can apply under this reason because you spend more than $1,750 on child care (five per cent of $35,000).

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