# Basic formula

This formula is for parents with only 1 child support assessment.

## Basic 8 step formula

Step What we do This step is about

1
Work out each parent’s child support income

We calculate each parent’s child support income. This is a parent’s adjusted taxable income minus a self-support amount and any relevant dependant allowance. For more information about relevant dependant allowances, see child support assessments and second families.

A parent may be able to estimate their income. Read more about income used in calculating a child support assessment.

Income

2
Work out the parents’ combined income

We add both parents' incomes to work out a combined child support income.

Income

3
Work out each parent’s income percentage

We work out each parent’s income percentage by dividing each parent's income by their combined total.

Income

4
Work out each parent’s percentage of care

We calculate each parent's percentage of care.

Care

5
Work out each parent’s cost percentage

We work out each parent's cost percentage using the care and cost table.

Care

6
Work out each parent’s child support percentage

We subtract the cost percentage from the income percentage for each parent. We call this the child support percentage. The result will determine if a parent pays or receives child support.

If it’s a negative percentage, we assess that parent as the parent to receive child support. This is because their share of costs for the child is more than met by the amount of care they provide.

If it’s a positive percentage, we assess that parent as the parent to pay child support. This is because they’re not meeting their share of the costs for the child directly through care.

If you have different care arrangements for various children, you might have different child support percentages for each child.

We go on to steps 7 and 8 using only the positive child support percentage.

Child support percentage

7
Work out the costs of children

We work out the costs for each child based on the parents' combined total income using the costs of children table.

Costs of children

8
Work out the child support amount

We work out the total amount of child support payable by multiplying the positive child support percentage by the costs of the child. This final figure is the amount the paying parent needs to pay the other parent.

Child support to pay

## Care and cost table

Your care percentage is the amount of time you spend with the child. This helps us to work out your cost percentage.

Your cost percentage is your share of the child’s costs that you meet directly through care.

Care percentage Equal to number of nights a year Equal to number of nights a fortnight Care level Cost percentage
0-13% 0-51 1 Less than regular care 0%
14-34% 52-127 2-4 Regular care 24%
35-47% 128-175 5-6 Shared care 25% plus 2% for every percentage point over 35% of care
48-52% 176-189 7 Shared care 50%
53-65% 190-237 8-9 Shared care 51% plus 2% for every percentage point over 53% of care
66-86% 238-313 10-12 Primary care 76%
87-100% 314-365 13-14 More than primary care 100%

## Costs of children

The costs of children tables recognise that raising children costs different amounts for different people. Because of this we work out your children’s costs based on the:

Steps 1 and 2 of the basic 8 step formula explain what combined child support income is.

Under the formula, we deduct an amount for each parent to support themselves. We calculate the costs of raising children according to the remaining combined child support income of both parents. We divide the costs between the parents according to their share of the combined income.

The costs of children table represents net costs after Family Tax Benefit. All the figures in these tables are for child support periods starting in 2018.

Read about costs of children for past years in the Child Support Guide on the Department of Social Services website.

### Children aged 12 and under

Parents combined child support income Cost of 1 child Cost of 2 children Cost of 3 or more children
\$0 to \$36,803 17c for each \$1 24c for each \$1 27c for each \$1
\$36,804 to \$73,606 \$6,257 plus 15c for each \$1 over \$36,803 \$8,833 plus 23c for each \$1 over \$36,803 \$9,937 plus 26c for each \$1 over \$36,803
\$73,607 to \$110,409 \$11,777 plus 12c for each \$1 over \$73,606 \$17,298 plus 20c for each \$1 over \$73,606 \$19,506 plus 25c for each \$1 over \$73,606
\$110,410 to \$147,212 \$16,193 plus 10c for each \$1 over \$110,409 \$24,659 plus 18c for each \$1 over \$110,409 \$28,707 plus 24c for each \$1 over \$110,409
\$147,213 to \$184,015 \$19,873 plus 7c for each \$1 over \$147,212 \$31,284 plus 10c for each \$1 over \$147,212 \$37,540 plus 18c for each \$1 over \$147,212

Income over \$184,015

Costs don’t go up past this cap

\$22,449 \$34,964 \$44,165

### Children aged 13 or older

Combined child support income for 1 year Cost of 1 child Cost of 2 children Cost of 3 or more children

\$0 to \$36,803

23c for each \$1

29c for each \$1

32c for each \$1

\$36,804 to \$73,606

\$8,465 plus 22c for each \$1 over \$36,803

\$10,673 plus 28c for each \$1 over \$36,803

\$11,777 plus 31c for each \$1 over \$36,803

\$73,607 to \$110,409

\$16,562 plus 12c for each \$1 over \$73,606

\$20,978 plus 25c for each \$1 over \$73,606

\$23,186 plus 30c for each \$1 over \$73,606

\$110,410 to \$147,212

\$20,978 plus 10c for each \$1 over \$110,409

\$30,179 plus 20c for each \$1 over \$110,409

\$34,227 plus 29c for each \$1 over \$110,409

\$147,213 to \$184,015

\$24,658 plus 9c for each \$1 over \$147,212

\$37,540 plus 13c for each \$1 over \$147,212

\$44,900 plus 20c for each \$1 over \$147,212

Income over \$184,015

Costs don’t go up past this cap

\$27,970

\$42,324

\$52,261

### Children of mixed ages

Combined Child Support income for 1 year Cost of 2 children Cost of 3 or more children
\$0 to \$36,803

26.5c for each \$1

29.5c for each \$1

\$36,804 to \$73,606

\$9,753 plus 25.5c for each \$1 over \$36,803

\$10,857 plus 28.5c for each \$1 over \$36,803

\$73,607 to \$110,409

\$19,138 plus 22.5c for each \$1 over \$73,606

\$21,346 plus 27.5c for each \$1 over \$73,606

\$110,410 to \$147,212

\$27,419 plus 19c for each \$1 over \$110,409

\$31,467 plus 26.5c for each \$1 over \$110,409

\$147,213 to \$184,015

\$34,412 plus 11.5c for each \$1 over \$147,212

\$41,220 plus 19c for each \$1 over \$147,212

Income over \$184,015

Costs don’t go up past this cap

\$38,644

\$48,213