# 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, go to 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 income by the 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 gets child support.

If it’s a negative percentage, we assess that parent as the parent to get 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. If both parents are assessed to pay each other, these amounts are offset before arriving at the final figure. 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 all of the following. 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 2019.

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 \$37,557 17c for each \$1 24c for each \$1 27c for each \$1
\$37,558 to \$75,114 \$6,385 plus 15c for each \$1 over \$37,557 \$9.014 plus 23c for each \$1 over \$37,557 \$10,140 plus 26c for each \$1 over \$37,557
\$75,115 to \$112,671 \$12,019 plus 12c for each \$1 over \$75,114 \$17,652 plus 20c for each \$1 over \$75,114 \$19,905 plus 25c for each \$1 over \$75,114
\$112,672 to \$150,228 \$16,526 plus 10c for each \$1 over \$112,671 \$25,163 plus 18c for each \$1 over \$112,671 \$29,294 plus 24c for each \$1 over \$112,671
\$150,229 to \$187,785 \$20,282 plus 7c for each \$1 over \$150,228 \$31,923 plus 10c for each \$1 over \$150,228 \$38,308 plus 18c for each \$1 over \$150,228

Income over \$187,785

Costs don’t go up past this cap

\$22,911 \$35,679 \$45,068

### 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 \$37,557

23c for each \$1

29c for each \$1

32c for each \$1

\$37,558 to \$75,114

\$8,638 plus 22c for each \$1 over \$37,557

\$10,892 plus 28c for each \$1 over \$37,557

\$12,018 plus 31c for each \$1 over \$37,557

\$75,115 to \$112,761

\$16,901 plus 12c for each \$1 over \$75,114

\$21,408 plus 25c for each \$1 over \$75,114

\$23,661 plus 30c for each \$1 over \$75,114

\$112,762 to \$150,228

\$21,408 plus 10c for each \$1 over \$112,761

\$30,797 plus 20c for each \$1 over \$112,761

\$34,928 plus 29c for each \$1 over \$112,761

\$150,229 to \$187,785

\$25,164 plus 9c for each \$1 over \$150,228

\$38,308 plus 13c for each \$1 over \$150,228

\$45,820 plus 20c for each \$1 over \$150,228

Income over \$187,785

Costs don’t go up past this cap

\$28,544

\$43,190

\$53,331

### Children of mixed ages

Combined Child Support income for 1 year Cost of 2 children Cost of 3 or more children
\$0 to \$37,557

26.5c for each \$1

29.5c for each \$1

\$37,558 to \$75,114

\$9,953 plus 25.5c for each \$1 over \$37,557

\$11,079 plus 28.5c for each \$1 over \$37,557

\$75,115 to \$112,671

\$19,530 plus 22.5c for each \$1 over \$75,114

\$21,783 plus 27.5c for each \$1 over \$75,114

\$112,672 to \$150,228

\$27,980 plus 19c for each \$1 over \$112,671

\$32,111 plus 26.5c for each \$1 over \$112,671

\$150,229 to \$187,785

\$35,116 plus 11.5c for each \$1 over \$150,228

\$42,064 plus 19c for each \$1 over \$150,228

Income over \$187,785

Costs don’t go up past this cap

\$39,435

\$49,200