Statement of formula rates and thresholds

The Protected Earnings Amount (PEA) is the part of an employee’s or contractor’s wages that are exempt from child support deductions. The PEA doesn’t apply to garnishee notices requesting deductions under section 72A of the Child Support (Registration and Collection) Act 1988. 

Important update – 11 August 2025 Description

From 1 July 2024, the cents per kilometre rate for calculating motor vehicle expenses is 88 cents per kilometre. This change will apply for the 2024–25 income year and remain effective for the 2025–26 income year.