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The tax year, also know as financial year (FY), is from 1 July to 30 June the next year.
The current financial year is FY2026 (07/07/2025 to 30/06/2026).
You need to do a recognised activity to get Child Care Subsidy. Family eligibility for the Child Care Subsidy will be determined by a three-step activity test, more closely aligning the hours of subsidised care with the combined hours of work, training, study or other recognised activities undertaken, and providing for up to 100 hours of subsidy per fortnight.
A broad range of activities will meet the activity test requirements, including paid work, being self-employed, doing unpaid work in a family business, looking for work, volunteering or studying. There will be exemptions to the activity test for parents who legitimately cannot meet the activity requirements.
Low income families on $85,279^ or less a year who don't meet the activity test will be able to access 24 hours of subsidised care per fortnight without having to meet the activity test, as part of the Child Care Safety Net.
^ This is correct for 2025-2026 (FY2026) and may be subject to adjustment through indexation in subsequent years.
The combined hours of work, training, study or other recognised activities undertaken per fortnight.
The hours of subsidised care the family is entitled to will be determined by the person with the lowest number of hours of activities per fortnight in the family.
Note: Parental or maternity leave (paid or unpaid) is counted as a recognised activity as long as you're expected to return to work after your leave ends. When including this as a recognised activity you should give Centrelink the hours you worked before you started your leave.
If you don't meet the activity test and you have a preschool aged child attending preschool in a centre based day care service, you can access 36 hours of subsidised care per fortnight.
A preschool aged child is a child in the year two years before grade one of school – that is, the year before their first year of primary school.
The maximum number of hours of Child Care Subsidy (per fortnight) will be decided by the hours of activity undertaken.
Low income families on $85,279 or less a year will be able to access 24 hours of subsidised care per fortnight without having to meet the activity test.
Subsidy per cent of the actual fee charged (up to relevant percentage of the hourly fee cap).
The maximum hourly fee cap by service type is list below:
^ These amounts are correct for 2025-2026 (FY2026) and may be subject to adjustment through indexation in subsequent years.
For the purposes of Family Assistance, an individual's Adjusted Tax Income for a financial year is the sum of the following amounts for that year:
Then subtracting 100% of the individual's child maintenance expenditure.
