# 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

### Tables

- Basic values table
- ATI indexation factor
- Child support inflation factor
- Costs of the Children Table 2023
- Costs of the Children Table 2022
- Costs of the Children Table 2021

### Explanation of rates, figures & factors

- Figures related to Male Total Average Weekly Earnings (MTAWE)
- Parenting payment (single) maximum basic amount
- Fixed annual rate
- Minimum annual rate
- ATI indexation factor
- Child support inflation factor
- Costs of the Children Table
- Gazettal of child support figures

## Basic values used in calculating child support assessments

Child support period starting in | Formula values | Rates | ||||
---|---|---|---|---|---|---|

Annualised MTAWE figure | Self-support amount (1/3 MTAWE) | Default income (2/3 MTAWE) | Parenting payment (single), maximum basic amount | Fixed annual rate of child support | Minimum annual rate of child support | |

2023 | $82,524 | $27,508 | $55,016 | $23,800 | $1,632 | $493 |

2022 | $81,188 | $27,063 | $54,125 | $22,415 | $1,521 | $459 |

2021 | $78,957 | $26,319 | $52,638 | $20,621 | $1,477 | $446 |

## ATI indexation factor

Year (November) | AWE |
---|---|

2022 | $1,376.60 |

2021 | $1,328.90 |

2020 | $1,291.30 |

2019 | $1,256.20 |

## Child support inflation factor

Calendar year | Child support inflation factor (%) |
---|---|

2023 | 3.0 |

2022 | 2.6 |

2021 | 2.6 |

## Costs of the Children Table 2023

Parents' combined 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 $41,262 | $41,263 to $82,524 | $82,525 to $123,786 | $123,787 to $165,048 | $165,049 to $206,310 | Income over $206,310 |

Costs of the children (to be apportioned between parents) | ||||||

Children aged 0-12 years | ||||||

1 child | 17c for each $1 | $7,015 plus 15c for each $1 over $41,262 | $13,204 plus 12c for each $1 over $82,524 | $18,155 plus 10c for each $1 over $123,786 | $22,281 plus 7c for each $1 over $165,048 | $25,169 |

2 children | 24c for each $1 | $9,903 plus 23c for each $1 over $41,262 | $19,393 plus 20c for each $1 over $82,524 | $27,645 plus 18c for each $1 over $123,786 | $35,072 plus 10c for each $1 over $165,048 | $39,198 |

3 + children | 27c for each $1 | $11,141 plus 26c for each $1 over $41,262 | $21,869 plus 25c for each $1 over $82,524 | $32,185 plus 24c for each $1 over $123,786 | $42,088 plus 18c for each $1 over $165,048 | $49,515 |

Children aged 13 + years | ||||||

1 child | 23c for each $1 | $9,490 plus 22c for each $1 over $41,262 | $18,568 plus 12c for each $1 over $82,524 | $23,519 plus 10c for each $1 over $123,786 | $27,645 plus 9c for each $1 over $165,048 | $31,359 |

2 children | 29c for each $1 | $11,966 plus 28c for each $1 over $41,262 | $23,519 plus 25c for each $1 over $82,524 | $33,835 plus 20c for each $1 over $123,786 | $42,087 plus 13c for each $1 over $165,048 | $47,451 |

3 + children | 32c for each $1 | $13,204 plus 31c for each $1 over $41,262 | $25,995 plus 30c for each $1 over $82,524 | $38,374 plus 29c for each $1 over $123,786 | $50,340 plus 20c for each $1 over $165,048 | $58,592 |

Children of mixed age | ||||||

2 children | 26.5c for each $1 | $10,934 plus 25.5c for each $1 over $41,262 | $21,456 plus 22.5c for each $1 over $82,524 | $30,740 plus 19c for each $1 over $123,786 | $38,580 plus 11.5c for each $1 over $165,048 | $43,325 |

3 + children | 29.5c for each $1 | $12,172 plus 28.5c for each $1 over $41,262 | $23,932 plus 27.5c for each $1 over $82,524 | $35,279 plus 26.5c for each $1 over $123,786 | $46,213 plus 19c for each $1 over $165,048 | $54,053 |

## Costs of the Children Table 2022

Parents' combined 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 $40,594 | $40,595 to $81,188 | $81,189 to $121,782 | $121,783 to $162,376 | $162,377 to $202,970 | Income over $202,970 |

Costs of the children (to be apportioned between parents) | ||||||

Children aged 0-12 years | ||||||

1 child | 17c for each $1 | $6,901 plus 15c for each $1 over $40,594 | $12,990 plus 12c for each $1 over $81,188 | $17,861 plus 10c for each $1 over $121,782 | $21,920 plus 7c for each $1 over $162,376 | $24,762 |

2 children | 24c for each $1 | $9,743 plus 23c for each $1 over $40,594 | $19,080 plus 20c for each $1 over $81,188 | $27,199 plus 18c for each $1 over $121,782 | $34,506 plus 10c for each $1 over $162,376 | $38,565 |

3 + children | 27c for each $1 | $10,960 plus 26c for each $1 over $40,594 | $21,514 plus 25c for each $1 over $81,188 | $31,663 plus 24c for each $1 over $121,782 | $41,406 plus 18c for each $1 over $162,376 | $48,713 |

Children aged 13 + years | ||||||

1 child | 23c for each $1 | $9,337 plus 22c for each $1 over $40,594 | $18,268 plus 12c for each $1 over $81,188 | $23,139 plus 10c for each $1 over $121,782 | $27,198 plus 9c for each $1 over $162,376 | $30,851 |

2 children | 29c for each $1 | $11,772 plus 28c for each $1 over $40,594 | $23,138 plus 25c for each $1 over $81,188 | $33,287 plus 20c for each $1 over $121,782 | $41,406 plus 13c for each $1 over $162,376 | $46,683 |

3 + children | 32c for each $1 | $12,990 plus 31c for each $1 over $40,594 | $25,574 plus 30c for each $1 over $81,188 | $37,752 plus 29c for each $1 over $121,782 | $49,524 plus 20c for each $1 over $162,376 | $57,643 |

Children of mixed age | ||||||

2 children | 26.5c for each $1 | $10,757 plus 25.5c for each $1 over $40,594 | $21,108 plus 22.5c for each $1 over $81,188 | $30,242 plus 19c for each $1 over $121,782 | $37,955 plus 11.5c for each $1 over $162,376 | $42,623 |

3 + children | 29.5c for each $1 | $11,975 plus 28.5c for each $1 over $40,594 | $23,544 plus 27.5c for each $1 over $81,188 | $34,707 plus 26.5c for each $1 over $121,782 | $45,464 plus 19c for each $1 over $162,376 | $53,177 |

## Costs of the Children Table 2021

Parents' combined 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 $39,479 | $39,480 to $78,957 | $78,958 to $118,436 | $118,437 to $157,914 | $157,915 to $197,393 | Income over $197,393 |

Costs of the children (to be apportioned between parents) | ||||||

Children aged 0-12 years | ||||||

1 child | 17c for each $1 | $6,711 plus 15c for each $1 over $39,479 | $12,633 plus 12c for each $1 over $78,957 | $17,370 plus 10c for each $1 over $118,436 | $21,318 plus 7c for each $1 over $157,914 | $24,082 |

2 children | 24c for each $1 | $9,475 plus 23c for each $1 over $39,479 | $18,555 plus 20c for each $1 over $78,957 | $26,451 plus 18c for each $1 over $118,436 | $33,557 plus 10c for each $1 over $157,914 | $37,505 |

3 + children | 27c for each $1 | $10,659 plus 26c for each $1 over $39,479 | $20,923 plus 25c for each $1 over $78,957 | $30,793 plus 24c for each $1 over $118,436 | $40,268 plus 18c for each $1 over $157,914 | $47,374 |

Children aged 13 + years | ||||||

1 child | 23c for each $1 | $9,080 plus 22c for each $1 over $39,479 | $17,765 plus 12c for each $1 over $78,957 | $22,502 plus 10c for each $1 over $118,436 | $26,450 plus 9c for each $1 over $157,914 | $30,003 |

2 children | 29c for each $1 | $11,449 plus 28c for each $1 over $39,479 | $22,503 plus 25c for each $1 over $78,957 | $32,373 plus 20c for each $1 over $118,436 | $40,269 plus 13c for each $1 over $157,914 | $45,401 |

3 + children | 32c for each $1 | $12,633 plus 31c for each $1 over $39,479 | $24,871 plus 30c for each $1 over $78,957 | $36,715 plus 29c for each $1 over $118,436 | $48,164 plus 20c for each $1 over $157,914 | $56,060 |

Children of mixed age | ||||||

2 children | 26.5c for each $1 | $10,462 plus 25.5c for each $1 over $39,479 | $20,529 plus 22.5c for each $1 over $78,957 | $29,412 plus 19c for each $1 over $118,436 | $36,913 plus 11.5c for each $1 over $157,914 | $41,453 |

3 + children | 29.5c for each $1 | $11,646 plus 28.5c for each $1 over $39,479 | $22,897 plus 27.5c for each $1 over $78,957 | $33,754 plus 26.5c for each $1 over $118,436 | $44,216 plus 19c for each $1 over $157,914 | $51,717 |

## Figures related to MTAWE

### Annualised MTAWE figure

The annualised MTAWE figure is the trend MTAWE figure for the relevant June quarter multiplied by 52.

The relevant June quarter is the quarter ending on 30 June of the calendar year ending before the start of the child support period. For example, the quarter ending 30 June 2022 is the relevant June quarter for child support periods starting in 2023.

Due to the impact of the COVID-19 pandemic on the labour market, the Australian Bureau of Statistics (ABS) temporarily suspended publication of the AWE trend series from May 2020. In consultation with the Australian Statistician, alternative MTAWE amounts for June 2020, June 2021 and June 2022 have been determined under section 5A(6) of the CSA Act.

**Act reference:** CSA Act section 5A Definition of annualised MTAWE figure

Child Support (Assessment) (MTAWE amount) Determination 2020

Child Support (Assessment) (MTAWE amount) Determination 2021

Child Support (Assessment) (MTAWE amount) Determination 2022

### Self-support amount (1/3 MTAWE)

The self-support amount is the amount that is deducted from the parent's ATI for their own support. The self-support amount is 1/3 of the annualised MTAWE figure for the relevant year.

For further information see 2.4.4.20.

### Default income (2/3 MTAWE)

A default income equal to at least 2/3 annualised MTAWE may be used for the relevant child support period where there is no ATO assessment for a parent for two or more income years prior to the last relevant year of income used in the assessment, or there is no ATO assessment available. For further information see 2.4.4.40.

**Act reference:** CSA Act section 5A Definition of annualised MTAWE figure, section 45 Working out the self-support amount, section 58 Determination by the Registrar of a parent's ATI, section 65A Annual rate of child support for low income parents not on income support, section 66 Minimum annual rate of child support, section 155 Publication of figures

## Parenting payment (single) maximum basic amount

If a parent's income is less than the parenting payment (single) maximum basic amount (and other conditions are satisfied), the fixed annual rate may apply.

See 2.4.11 for more information on the fixed annual rate and 2.5.3 for information on applications for the fixed annual rate not to be used.

**Act reference:** CSA Act section 65A Annual rate of child support for low income parents not on income support

**Policy reference:** CS Guide 2.4.11 Fixed annual rate of child support for certain low income parents, 2.5.3 Application to have the fixed annual rate of child support not used

## Fixed annual rate

Where a liable parent has ATI or estimated income below the parenting payment (single) maximum basic amount, but did not receive income support payments during the last relevant year of income, the Registrar will generally make a fixed annual rate assessment.

See 2.4.11 for more information on the fixed annual rate and 2.5.3 for information on applications for the fixed annual rate not to be used.

## Minimum annual rate

Where a child support formula produces an annual rate below the relevant minimum annual rate, and the fixed annual rate of child support does not apply, a minimum assessment will generally be payable.

For further information, see 2.4.12.

## ATI indexation factor

If there is no tax assessment for a parent for the last relevant year of income (but a tax return for a previous year of income), a provisional income (2.4.4.40) may be calculated by multiplying the parent’s ATI for a previous financial year by the ATI indexation factor.

The formula for calculating the ATI indexation factor (section 58AA):

- AWE amount for the December quarter of the last relevant year of income ÷ AWE amount for the December quarter of the tax return year.

The ATI indexation factor is calculated to 3 decimal places. For child support periods prior to 1 July 2013 (but starting on or after 1 July 2011), the AWE amount for the September quarter was used.

For current AWE values refer to ATI indexation factor table and 2.4.13 for historical AWE values.

**Example:** The Registrar is required to make an assessment for a new child support period from 1 August 2022. The last relevant year of income for the new assessment is 2021-22 and a tax assessment is available for the previous year 2020-21 ($30,000). The AWE amount for:

- 2021-22 is the 2021 amount $1,328.90
- 2020-21 is the 2020 amount of $1,291.30.

The ATI indexation factor is $1,328.90 ÷ $1,291.30 = 1.029.

**Example:** The Registrar is required to make an assessment for a new child support period from 1 August 2011. The last relevant year of income for the new assessment is 2010-11. A 2010-11 tax assessment has not yet issued for either Yasmine or Lambert. There were tax assessments for both parents for the previous year. Yasmine's ATI for 2009-10 was $25,000. Lambert's ATI for 2009-10 was $60,000. The AWE amount for:

- 2010-11 is the 2010 amount $982.90
- 2009-10 is the 2009 amount of $934.70.

The ATI indexation factor is $982.90 ÷ $934.70 = 1.052.

The ATI indexation factor is calculated with reference to the trend all employees AWE figure for the December quarter (November reference period) published by the ABS and is used in the calculation of assessments where required from the following 1 July.

The Australian Statistician temporarily suspended publication of the AWE trend series from May 2020. In consultation with the Australian Statistician, an alternative AWE amount has been determined for this December quarter. Calculations of the ATI indexation factor for child support periods that begin from the following 1 July use the determined amount.

**Note:** From 1 July 2011 to 30 June 2013, the ATI indexation factor was calculated with reference to the September quarter AWE figure (August reference period). Due to changes in the frequency of AWE publications, the December quarter (November reference period) AWE figure is used to calculate the ATI indexation factor for all child support periods commencing from 1 July 2013.

**Act reference:** CSA Act section 58 Determination by the Registrar of a parent's ATI, section 58AA ATI indexation factor for determinations under section 58

Child Support (Assessment) (AWE amount) Determination 2021

Child Support (Assessment) (AWE amount) Determination 2022

**Policy reference:** CS Guide 2.4.4 Child support income

## Child support inflation factor

Prior to 1 July 2011, the CSA Act provided for an inflation factor, known as the child support inflation factor, to determine incomes to be used in assessments where a parent did not lodge a tax return for the relevant year of income but lodged a tax return for the previous year of income.

Some child support agreements or court orders still specify that the child support inflation factor be used as the indexation value for that agreement or order. These orders and agreements continue to use the inflation factor as per the previous methodology in the CSA Act. Due to a change to the ABS' publication frequency of AWE, from 2013 the child support inflation factor generally refers to the trend AWE figure of the relevant June quarter for child support agreement and court order purposes.

Due to the impact of the COVID-19 pandemic on the labour market, the ABS temporarily suspended publication of the AWE trend series from May 2020. As a result, the 2021 and 2022 child support inflation factors were calculated with reference to the 12-month period to the December quarter 2019. The 2023 child support inflation factor was calculated with reference to the 12-month period to the June quarter 2022.

**Act reference:** CSA Act pre-1 July 2011 section 58(3A) Determination if tax return lodged 2 years ago

Child Support (Assessment) Regulations 1989 regulation 7A Factor for making a determination

## Costs of the Children Table

The Costs of the Children Table is constructed using income levels divided at each 0.5 of the annualised MTAWE figure until 2.5 times the annualised MTAWE figure is reached.

The Costs of the Children Table is updated on 1 January each year in line with changes to MTAWE, and applies to assessments for child support periods that start in that year.

The Costs of the Children Table is located at clause 1 of Schedule 1 of the CSA Act.

See 2.4.6 for further information about calculating the costs of children.

**Act reference:** CSA Act section 155 Publication of figures, Schedule 1 The Costs of the Children Table

**Policy reference:** CS Guide 2.4.4 Child support income, 2.4.6 The costs of the child

## 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 child support periods starting in the following calendar year:

- the minimum annual rate of child support
- the fixed annual rate of child support
- the Costs of the Children 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