There are some cases where payers have a low taxable income but this is not an accurate reflection of their financial situation. Therefore, if a paying parent has a very low income but is not in receipt of a Centrelink benefit, the Minimum Annual Rate is replaced by a Fixed Annual Rate. For the 2026 calendar year this is $1,825 per child capped at 3 children. See the Services Australia website for more information.

The Fixed Annual Rate is not payable if the paying parent has 35% (or more) care of the child, because it is accepted that they are contributing to the costs of the child through the care provided.

If a parent wishes to dispute a fixed rate assessment they should contact Services Australia on 131 272. Services Australia will require further evidence of income to allow the officer to make a decision.