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on paid parental leave go to https://www.servicesaustralia.gov.au/individuals/services/centrelink/parental-leave-pay.

      

TAX FACT

      Parents are prevented from ‘double-dipping’ into parental leave, where they have simultaneous access to employer-funded benefits at the same level or more than the government scheme. If the employer-paid leave is less, then they will only receive the difference.

      

TAX FACT

      For children born after 1 March 2014, Family Tax Benefit Part A recipients may be entitled to a $570 Newborn Upfront Payment and up to $1709.89 for a Newborn Supplement (reduced to $1140.57 in total for subsequent children), payable via normal fortnightly payments over a three-month period. These payments are not taxable.

      Dad and partner pay

      To help partners bond with their new baby, eligible working partners of children born or adopted after 1 January 2013 may be entitled to a single ‘dad and partner pay’. It is a one-off payment of up to two weeks at the national minimum wage (currently $753.80 per week before tax).

To be eligible you must have worked at least 330 hours across 10 of the 13 months prior to the birth of your child, but your annual salary must also be less than $150 000. You can be eligible if you work full time, part time, casually, seasonally, on contract or in a family business. You cannot be working or receiving paid leave during the period of claiming the dad and partner pay.

      

TIP

      In addition to dad and partner pay, families may be eligible for other family assistance such as paid parental leave and the Family Tax Benefit.

      Claims must be lodged by the partner who is eligible to receive the payment. You can claim the dad and partner pay up to three months in advance or within a year following your child's birth or adoption. Employers are not required to pay this entitlement as it is solely administered and paid by Services Australia.

6 CHILD CARE

      Ask the parents of any young child and they will tell you that their biggest expense is child care. If you have a child who is attending child care services approved by, or registered with, the government you may be eligible for the Child Care Subsidy (CCS). You can apply for the benefit at the Family Assistance Office. The amount you receive will depend on the type and amount of care that you use, your income, the reason you are using care and the number of children that you have in care.

      

TIP

      If you have identified that you were eligible for the Child Care Subsidy in previous financial years, but have not received it, you can lodge a lump-sum claim with the Family Assistance Office. You must do this within two years of the end of the financial year for which you are claiming.

As can be seen in table 1.3, families with combined adjusted taxable incomes under $69 391 will receive a Child Care Subsidy rate of 85 per cent of the hourly cap depending on the type of child care you use (shown in table 1.4), reducing to 20 per cent for those families with incomes over $343 680 with no subsidy for family incomes over $353 680. An annual cap of $10 560 per child applies to families with incomes over $189 390.

TABLE 1.3: child care subsidy rates (2020–21)

      Source: Services Australia https://www.servicesaustralia.gov.au/individuals/services/ centrelink/child-care-subsidy/how-much-you-can-get/your-income-can-affect-it

Combined family income	Subsidy rate (up to hourly rate cap)
0–$69 390	85%
$69 391–$174 389	50%–85% (reducing 1% every $3000)
$174 390–$253 679	50%
$253 680–$343 679	20%–50% (reducing 1% every $3000)
$343 680–$353 679	20%
$353 680 and over	0%

      

PROPOSED CHANGE

      The 2021–22 federal budget announced that the maximum child care subsidy will increase to 95% for the second and subsequent children in child care from 1 July 2022 with no annual cap.

TABLE 1.4: child care hourly rate caps (2020–21)

      Source: Services Australia https://www.servicesaustralia.gov.au/individuals/services/centrelink/child-care-subsidy/how-much-you-can-get/type-child-care-you-use-affects-it#hourlyrate

Type of child care	Hourly rate cap
Centre-based day care	$12.20 per child
Family day care	$11.30 per child
After hours school care	$10.67 per child
In-home care	$33.17 per family

      Given the complexity of the subsidy calculations that flow from tables 1.3 and 1.4 combined with fluctuating incomes, to reduce the risk of overpayment, Services Australia withholds 5% of your child care subsidy upfront. When you submit your annual tax return, the Department will finalise the annual child care subsidy that was entitled to your family and pay any outstanding amount due to you.

      

TAX FACT

According to Services Australia, you may be eligible to claim the Child Care Subsidy if you:

       had a child 13 or under and not attending secondary school

       passed the work/training/study test

       ensure that your children under seven either meet the Government's immunisation requirements or have an exemption

       used approved

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