Child order | WMCR (YA 2008 and before) | WMCR (From YA 2009 onwards) |
1st | 5% of mother's earned income | 15% of mother's earned income |
2nd | 15% of mother's earned income | 20% of mother's earned income |
3rd | 20% of mother's earned income | 25% of mother's earned income |
4th | 25% of mother's earned income
(for child born in or after 1987 but excludes child adopted before 1 Jan 2004) | 25% of mother's earned income |
5th and beyond | 0% | 25% of mother's earned income |
Maximum claim allowable* | QCR/ HCR + WMCR is capped at $25,000 per child | QCR/ HCR + WMCR is capped at $50,000 per child Cumulative WMCR percentages are capped at 100% of mother's earned income |
* QCR/ HCR, regardless of whether it is claimed by the father or mother, will be allowed first and WMCR will be limited to the remaining balance.