2.4.2 Formula tables & values
Context
The tables and values that are used in calculating assessments made under Part 5 of the CSA Act are included in this topic.
For historical basic values, rates and factors see topic 2.4.13.
Act reference
CSA Act section 5, section 5A, Part 5, section 155
On this page
- Basic values table
- AWE used for ATI indexation factor
- Child support inflation factor
- Costs of the Children (COTC) Table 2025
- COTC Table 2024
- COTC Table 2023
- Gazettal of child support figures
Basic values used in calculating child support assessments (1.1.C.70)
| CSP (1.1.C.150) starting in | Formula values | Rates | ||||
|---|---|---|---|---|---|---|
| Annualised MTAWE figure (1.1.A.80) | Self-support amount (1/3 MTAWE)(1.1.S.20) | Default income (2/3 MTAWE)(2.4.4.40) | Pension PP (single) maximum basic amount (1.1.P.60) | FAR (1.1.F.10) of child support (2.4.11) | MAR (1.1.M.20) of child support (2.4.12) | |
| 2025 | $89,523 | $29,841 | $59,682 | $26,195 | $1,768 | $534 |
| 2024 | $85,389 | $28,463 | $56,926 | $25,225 | $1,720 | $519 |
| 2023 | $82,524 | $27,508 | $55,016 | $23,800 | $1,632 | $493 |
AWE used for ATI indexation factor
Information about how the ATI indexation factor is calculated is provided at 1.1.A.20.
| Year (November) | AWE |
|---|---|
| 2023 | $1,431.10 |
| 2022 | $1,376.60 |
| 2021 | $1,328.90 |
Child support inflation factor
| Calendar year | Child support inflation factor (%) (1.1.C.130) |
|---|---|
| 2025 | 5.6 |
| 2024 | 3.9 |
| 2023 | 3.0 |
COTC Table 2025
| Parents' (1.1.P.60) combined child support income (1.1.C.190) or parent's child support income (2.4.4) | ||||||
|---|---|---|---|---|---|---|
| Fraction of MTAWE | 0.5 | 1 | 1.5 | 2 | 2.5 | Costs of Children do not increase above this cap |
| No. of children | $0 to $44,762 | $44,763 to $89,523 | $89,524 to $134,285 | $134,286 to $179,046 | $179,047 to $223,808 | Income over $223,808 |
| COTC (to be apportioned between parents) | ||||||
| Children aged 0 to 12 years | ||||||
| 1 child | 17c for each $1 | $7,610 plus 15c for each $1 over $44,762 | $14,324 plus 12c for each $1 over $89,523 | $19,695 plus 10c for each $1 over $134,285 | $24,171 plus 7c for each $1 over $179,046 | $27,304 |
| 2 children | 24c for each $1 | $10,743 plus 23c for each $1 over $44,762 | $21,038 plus 20c for each $1 over $89,523 | $29,990 plus 18c for each $1 over $134,285 | $38,047 plus 10c for each $1 over $179,046 | $42,523 |
| 3 + children | 27c for each $1 | $12,086 plus 26c for each $1 over $44,762 | $23,724 plus 25c for each $1 over $89,523 | $34,915 plus 24c for each $1 over $134,285 | $45,658 plus 18c for each $1 over $179,046 | $53,715 |
| Children aged 13 + years | ||||||
| 1 child | 23c for each $1 | $10,295 plus 22c for each $1 over $44,762 | $20,142 plus 12c for each $1 over $89,523 | $25,513 plus 10c for each $1 over $134,285 | $29,989 plus 9c for each $1 over $179,046 | $34,018 |
| 2 children | 29c for each $1 | $12,981 plus 28c for each $1 over $44,762 | $25,514 plus 25c for each $1 over $89,523 | $36,705 plus 20c for each $1 over $134,285 | $45,657 plus 13c for each $1 over $179,046 | $51,476 |
| 3 + children | 32c for each $1 | $14,324 plus 31c for each $1 over $44,762 | $28,200 plus 30c for each $1 over $89,523 | $41,629 plus 29c for each $1 over $134,285 | $54,610 plus 20c for each $1 over $179,046 | $63,562 |
| Children of mixed age | ||||||
| 2 children | 26.5c for each $1 | $11,862 plus 25.5c for each $1 over $44,762 | $23,276 plus 22.5c for each $1 over $89,523 | $33,347 plus 19c for each $1 over $134,285 | $41,852 plus 11.5c for each $1 over $179,046 | $47,000 |
| 3 + children | 29.5c for each $1 | $13,205 plus 28.5c for each $1 over $44,762 | $25,962 plus 27.5c for each $1 over $89,523 | $38,272 plus 26.5c for each $1 over $134,285 | $50,134 plus 19c for each $1 over $179,046 | $58,639 |
COTC Table 2024
View the COTC table 2024
COTC Table 2023
View the COTC table 2023
Gazettal of child support figures
Before the end of each calendar year the following amounts must be published in the Australian Government Gazette for all CSPs starting in the following calendar year:
- the MAR of child support (1.1.C.60)
- the FAR of child support
- the COTC Table, incorporating
- the annualised MTAWE figure, and
- other amounts in the table worked out using the annualised MTAWE figure.
Before the end of each financial year, the AWE amount for the quarter ending on 31 December of that financial year must be published in the Australian Government Gazette.
Act reference: CSA Act section 155 Publication of figures