Question 1

What is the cost of children table in child support?

Accepted Answer

The costs of children table is a statutory table used by Services Australia to estimate what two parents at a given combined income would typically spend raising their children. It varies by number of children, age group, and combined child support income. It is updated annually on 1 January.

Question 2

How is the cost of children table used in the child support formula?

Accepted Answer

In Step 7 of the formula, the combined child support income is looked up in the table to produce a dollar figure — the costs of the children (COTC). In Step 8, the paying parent's child support percentage is multiplied by this figure to produce their annual payment.

Question 3

Does the costs of children table change each year?

Accepted Answer

Yes. The table is updated on 1 January each year. The 2026 table applies to assessments made during the 2026 child support year.

Question 4

What is the maximum income used in the costs of children table?

Accepted Answer

The table applies up to a combined child support income of $232,843. Above this threshold, the costs of children figure does not increase further — it is capped at the highest band value.

Question 5

Are children aged 13+ years more expensive under the table?

Accepted Answer

Yes. The table uses two age groups — children aged 0–12 years and children aged 13+ years. Figures for children aged 13+ years are higher at every income band, reflecting higher costs associated with that age band.

Services Australia Costs of Children Table 2026