Statutory Apportionment Under CMS Regulation 49
Where a paying parent has qualifying children with more than one receiving parent (e.g., Mother A and Mother B), the CMS does not perform two separate, uncoordinated assessments. Under Regulation 49 of the 2012 Scheme, the CMS assesses the paying parent's total liability across all children combined, and then apportions the payment proportionally based on the number of children living in each receiving household.
This statutory protection prevents the paying parent from being assessed at 12% twice (which would equal 24% of income); instead, the dual-child 16% rate is applied globally and split 8% to Mother A and 8% to Mother B.