Recognised activity' includes work, study, training, job seeking, paid and unpaid leave, travelling to and from work, lunch breaks, unpaid work in a family business, setting up a business, work experience and volunteering in the community.

If your work is casual or irregular, report the maximum number of hours you expect in the next three months, rather than the average. Remember, activity is determined on the parent that is doing the lower amount of recognised activity.

Your estimated combined family income is the total of the following amounts for the year:

• Taxable income
• Foreign income
• Tax-exempt foreign income
• Total net investment losses
• Reportable fringe benefits
• Reportable superannuation contributions
• Certain tax free pensions or benefits

Then subtracting any child maintenance expenditures.

Further details can be found here.

Read more on the Higher Child Care Subsidy and removal of annual cap.