•   The Costs of the Children Table published by the Secretary each year (based on the table in Schedule   1 to this Act) sets out the costs to parents of raising children in various age ranges.

•   These costs are to be met by both parents (by paying child support or by caring for their children) according to each parent's capacity to meet the costs.

•   To determine each parent's capacity to meet the costs, the parents are assessed in respect of the costs of the child.

•   Formulas 1 and 2 apply if both parents' incomes are taken into account in determining each parent's capacity to meet the costs of their children, and each parent only has one child support case.

•   Formulas 3 and 4 apply if both parents' incomes are taken into account in determining each parent's capacity to meet the costs of their children, and at least one of the parents has multiple child support cases.

•   Formulas 5 and 6 apply if only one parent's income is taken into account in determining the parent's capacity to meet the costs of his or her children (such as because the other parent is not a resident of Australia).

•   Formulas 2, 4, 5 and 6 also allow child support payable to non - parent carers of children to be worked out.

•   In some cases, the annual rate of child support payable by a parent is assessed under Subdivision B of Division   8 (low income parents and minimum annual rates of child support).