This resource summarises new research on the costs of children conducted by the Social Policy Research Centre at the University of New South Wales. It discusses different approaches to estimating costs, summarises the Research Centre’s study on different household types, and presents current estimates for low paid and unemployed couples with and without children and for a 6-year-old girl and a 10-year-old boy. These new budgets provide an independent, evidence-based benchmark for assessing the adequacy of the minimum wage and the income support system in Australia.