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Family Tax Benefit (FTB) - Part A
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WARNING! THIS PAGE HAS NOT BEEN UPDATED
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As we no longer have the resources to keep it up to date, this website ceased to be a subscription website from March 2022
(last annual subscription accepted in December 2020)
You should not rely on it for the most up to date information. Having said that, we do update some of it from time to time.
You may still find some of it useful.
You may wish to use the atotaxrates.info website instead, which may be more up to date.
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* Please click on maximise [+], not the titles, to display the contents of any hidden containers *
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Links to expert information on Family Tax Benefit Part A
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What is Family Tax Benefit?
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Family Tax Benefit (FTB) has two parts, Part A and Part B. You may be eligible for Part A, Part B or both. FTB is not asset tested, but is income tested. FTB is tax free.
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Change to Method of Payment from 1 July 2009
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From 1 July 2009, FTB will no longer be claimable from the ATO – all claims will be administered by Centrelink or Medicare. However, payment will be suspended if the family’s tax lodgements are not up to date within 18 months of the end of each financial year.
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What does FTB Part A depend on?
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The amount of Family Tax Benefit Part A that you may be able to get depends on:
> you and your spouse’s annual Adjusted Taxable Income (ATI); and
> how many Resident and Dependent children you have and how old they are.
> shared care of the child support (Maintenance) you receive.
> meeting immunization requirements – from 1 July 2012. (Refer to the FAO link below.)
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What is Adjusted Taxable Income (ATI)?
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The components of adjusted taxable income are as follows:
> Taxable income
Add:
> Adjusted Reportable Fringe Benefits (1)
> Net rental property losses
> Certain tax free Centrelink or DVA payments (2)
> Target foreign income (3)
> Reportable employer superannuation contributions (From 1 July 2009)
> Deductible personal superannuation contributions (From 1 July 2009)
> Net financial investment losses (From 1 July 2009)
Subtract: deductible child maintenance expenditure.
Notes:
(1) Reportable fringe benefits are ‘grossed down’ using the following formula:
Adjusted fringe benefits = reportable fringe benefits amount x 53.5% (1/4/2006 to 30 June 2017)
From 1 July 2017 they won't be grossed down anymore, except for FBT Concessional Bodies.
(2) These are the amounts of any of the following payments that you receive through:
Centrelink
> disability support pension paid to a person who is not old enough to receive the age pension
> carer payment where both the carer and the person being cared for are not old enough to receive the age pension
> wife pension where both the recipient and spouse, if applicable, are not old enough to receive the age pension.
Department of Veterans' Affairs
> invalidity service pension where the recipient is not old enough to receive the age pension
> disability pension, war widow's and war widower's pension
> partner service pension where both partners are under age pension age and the veteran receives an invalidity service pension, or the veteran has died and received an invalidity service pension at the time of death
> income support supplement paid on the grounds of invalidity if the person has not reached age pension age.
Bereavement payment, pharmaceutical allowance, rent assistance; remote area allowance or language, literacy and numeracy supplement are not included.
(3) Target foreign income is income:
> any income earned, derived or received from sources outside Australia
> a periodical payment by way of gifts or allowances from a source outside Australia
> a periodical benefit by way of gifts or allowances from a source outside Australia
provided that the amount has neither been included in your taxable income, nor received in the form of a fringe benefit.
Types of target foreign income include:
> regular receipts of money and gifts from relatives living overseas which are exempt from Australian tax
> income from foreign business interests and investments, which are exempt from Australian tax, including income received by migrants with business interests in their country of origin
> foreign source income received while you were a temporary resident that is exempt from Australian tax
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Eligibility
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Family Tax Benefit Part A is paid for each child. The amount you get is based on your family’s individual circumstances.
You may be eligible for Family Tax Benefit Part A if you care for a dependent child who is either:
- Under 16 years of age
- Aged 16-19 years (up to the end of the calendar year they turn 19) and:
> is undertaking full-time education or training in an approved course leading to a Year 12 or equivalent qualification
> has an acceptable study load, or
> has been granted an exemption from this requirement.
From 1 May 2014, dependent children aged 16 or 17 years who have completed a Year 12 or equivalent qualification will no longer be eligible. They may be eligible for Youth Allowance.
You also need to satisfy an income test, meet residency requirements and be caring for the child at least 35 per cent of the time.
To be eligible for the Family Tax Benefit Part A supplement children need to be ‘fully immunised’, be on a recognised immunisation catch up schedule, or have an approved exemption.
Recent Immigrants - unlike most other social welfare payments, there is no waiting period for recent immigrants. The relevant start date is the date that the child arrived in Australia into your care. If a couple, both parents must have a Tax File Number.
For more information on Eligibility refer to the DOHS link below.
Adjusted taxable income (ATI) limits for a dependent child:
From 1 May 2014, the child income limit no longer applies.
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Financial year ending
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Age of child
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Under 5 years
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5-15 years studying full time
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5-15 years not studying full time
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16-19 not a full time secondary student
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16-19 full time secondary student
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2013/2014
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No limit
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No limit
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$14,078
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$14,078
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No limit
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2012/2013
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No limit
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No limit
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$13,775
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$13,775
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No limit
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6 months to 30/6/12
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No limit
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No limit
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$13,361
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$13,361
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No limit
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Financial year ending
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Age of child
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Under 5 years
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5-15 years studying full time
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5-15 years not studying full time
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16-24 years
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6 months to 31/12/11
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No limit
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No limit
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$13,361
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$13,361
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2010/2011
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No limit
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No limit
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$13,010
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$13,010
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2009/2010
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No limit
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No limit
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$12,742
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$12,742
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2008/2009
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No limit
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No limit
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$12,287
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$12,287
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2007/2008
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No limit
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No limit
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$11,929
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$11,929
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2006/2007
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No limit
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No limit
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$11,548
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$11,548
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2005/2006
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No limit
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No limit
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$11,233
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$11,233
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2004/2005
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No limit
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No limit
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$10,948
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$10,948
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2003/2004
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No limit
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No limit
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$8,613
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$8,613
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2002/2003
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No limit
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No limit
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$8,346
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$8,346
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2001/2002
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No limit
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No limit
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$8,078
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$8,078
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2000/2001
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No limit
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No limit
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$7,662
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$7,662
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Child Support Maintenance Income Limit
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Status
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Basic rates
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2021/22
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2020/21
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2019/20
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2018/19
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Maintenance income-free areas:
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- Single parent, or one of a couple receiving maintenance
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$1,697.25
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$1,686.30
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$1,653.45
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$1,620.60
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- Couple, each receiving maintenance
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$3,394.50
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$3,372.60
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$3,306.90
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$3,241.20
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- For each additional child
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$565.75
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$562.10
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$551.15
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$540.20
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Maintenance over these amounts may reduce Family Tax Benefit Part A by 50 cents in the dollar, until the base rate of Family Tax Benefit Part A is reached.
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Maximum Rates of FTB Part A - 1 July 2014 todate
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Note:
If you are receiving the maximum rate of FTB Part A by instalments, you may also be entitled to a Health Card.
1 July 2021 to 30 June 2022
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$191.24
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$788.40
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$5,774.30
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Aged 13-19 years
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$248.78
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$788.40
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$7,274.45
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Approved Care 0 – 19 years
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$61.46
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N/A
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$1,602.35
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1 July 2020 to 30 June 2021
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$189.56
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$781.10
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$5,723.20
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Aged 13-19 years
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$246.54
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$781.10
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$7,208.75
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Approved Care 0 – 19 years
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$60.90
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N/A
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$1,587.75
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1 July 2019 to 30 June 2020
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$186.20
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$766.50
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$5,621.00
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Aged 13-19 years
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$242.20
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$766.50
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$7,081.00
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Approved Care 0 – 19 years
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$59.78
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N/A
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$1,558.55
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1 July 2018 to 30 June 2019
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$182.84
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$751.90
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$5,518.80
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Aged 13-19 years
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$237.86
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$751.90
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$6,953.25
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Approved Care 0 – 19 years
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$58.66
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N/A
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$1,529.35
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1 July 2017 to 30 June 2018
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$182.84
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$737.30
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$5,504.20
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Aged 13-19 years
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$237.86
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$737.30
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$6,938.65
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Approved Care 0 – 19 years
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$58.66
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N/A
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$1,529.35
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1 July 2016 to 30 June 2017
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$182.84
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$726.35
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$5,493.25
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Aged 13-19 years
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$237.86
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$726.35
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$6,927.70
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Approved Care 0 – 19 years
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$58.66
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N/A
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$1,529.35
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1 July 2015 to 30 June 2016
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$179.76
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$726.35
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$5,412.95
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Aged 13-19 years
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$233.94
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$726.35
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$6,825.50
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Approved Care 0 – 19 years
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$57.68
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N/A
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$1,503.80
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1 July 2014 to 30 June 2015
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$176.82
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$726.35
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$5,336.30
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Aged 13-19 years
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$230.02
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$726.35
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$6,723.30
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Approved Care 0 – 19 years
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$56.70
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N/A
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$1,478.25
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Maximum Rates of FTB Part A - 2010/2011 to 2013/2014
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1 July 2013 to 30 June 2014For each child
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Per fortnight
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Clean Energy Supplement
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$172.20
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3.36
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$726.35
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$5,303.00
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Aged 13-15 years
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$224.00
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4.34
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$726.35
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$6,679.00
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Aged 16-19 years – secondary student
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$224.00
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4.34
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$726.35
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$6,679.00
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Aged 16-17 years – secondary student
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$55.16
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1.40
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$726.35
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$2,201.55
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Approved Care 0 – 19 years
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$55.16
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0.98
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N/A
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$1,464.00
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1 July 2012 to 30 June 2013
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$169.68
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$726.35
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$5,150.15
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Aged 13-15 years
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$220.64
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$726.35
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$6,478.75
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Ages 16-19 years – secondary student
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$220.64
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$726.35
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$6,478.75
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Ages 16-17 years – not a secondary student
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$54.32
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$726.35
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$2,142.55
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Aged 18-21 years – not a secondary student
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$72.80
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$726.35
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$2,624.35
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Approved Care 0 – 21 years
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$54.32
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N/A
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$1,416.20
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1 January 2012 to 30 June 2012
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$164.64
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$726.35
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$5,018.75
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Aged 13-15 years
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$214.06
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$726.35
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$6,307.20
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Aged 16-19 years – secondary student
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$214.06
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$726.35
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$6,307.20
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Aged 16-17 years – not a secondary student
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$52.64
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$726.35
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$2,098.75
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Aged 18-21 years – not a secondary student
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$70.56
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$726.35
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$2,565.95
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Approved Care 0 – 21 years
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$52.64
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N/A
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$1,372.40
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1 July 2011 to 31 December 2011
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$164.64
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$726.35
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$5,018.75
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Aged 13-15 years
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$214.06
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$726.35
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$6,307.20
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Ages 16-17 years
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$52.64
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$726.35
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$2,098.75
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Aged 18-24 years
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$70.56
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$726.35
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$2,565.95
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Approved Care 0 – 24 years
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$52.64
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N/A
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$1,372.40
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2010/2011
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For each child
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Per fortnight
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Annual
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Per year
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(ex. supplement)
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supplement
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(inc. supplement)
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Aged under 13 years
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$160.30
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$726.35
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$4,905.60
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Aged 13-15 years
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$208.46
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$726.35
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$6,161.20
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Ages 16-17 years
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$51.24
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$726.35
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$2,062.25
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Aged 18-24 years
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$68.74
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$726.35
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$2,518.50
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Approved Care 0 – 24 years
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$51.24
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N/A
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$1,335.90
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Income Limit beyond which maximum rate is not paid
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To receive the maximum rate of Family Tax Benefit Part A your annual adjusted taxable family income can be up to:
2021/2022 — $56,137
2020/2021 — $55,626
2019/2020 — $54,677
2018/2019 — $53,728
2017/2018 — $52,706
2016/2017 — $51,903
2015/2016 — $51,027
2014/2015 — $50,151
2013/2014 — $48,837
2012/2013 — $47,815
2011/2012 — $46,355
2010/2011 — $45,114
2009/2010 — $44,165
2008/2009 — $42,559
2007/2008 — $41,318
2006/2007 — $40,000
2005/2006 — $33,361
2004/2005 — $32,485
If your income is more than the above limit a year, your payment will reduce by 20 cents for each dollar above the income limit, until your payment reaches the base rate of Family Tax Benefit Part A.
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Base Rate of FTB Part A
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2021/2022
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$61.46
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$788.40
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$2,390.75
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2020/2021
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$60.90
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$781.10
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$2,368.85
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2019/2020
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$59.78
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$766.50
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$2,325.05
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2018/2019
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$58.66
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$751.90
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$2,281.25
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2017/2018
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$58.66
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$737.30
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$2,262.46
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2016/2017
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$58.66
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$726.35
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$2,255.70
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2015/2016
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$57.68
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$726.35
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$2,226.03
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2014/2015
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Up to 19 years old
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$56.70
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$726.35
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$2,204.60
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2013/2014
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For each child
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Per fortnight excluding supplement
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Clean Energy Supplement
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Annual supplement
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Per year including supplement
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Under 18 years
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$55.16
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$1.40
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$726.35
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$2,201.00
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18 – 19 year secondary student
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$55.16
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$1.40
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$726.35
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$2,201.00
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2012/2013
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Under 18 years
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$54.32
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$726.35
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$2,142.55
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18 – 19 year secondary student
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$54.32
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$726.35
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$2,142.55
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18 – 21 years
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$72.80
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$726.35
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$2,624.35
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2011/2012
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Under 18 years
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$52.64
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$726.35
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$2,098.75
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18 – 19 year secondary student*
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$52.64
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$726.35
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$2,098.75
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18 – 21 years
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$70.56
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$726.35
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$2,565.95
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*From 1 January 2012
2010/2011
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For each child
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Per fortnight excluding supplement
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Annual supplement
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Per year including supplement
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Under 18 years
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$51.24
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$726.35
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$2,062.25
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18 – 24 years
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$68.74
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$726.35
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$2,518.50
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Income Limit beyond which only base rate is paid
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2021/2022
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $98,988. The Income Test reduces FTB Part A by 20 cents for each dollar of income you have over $55,626 until the Base Rate is reached.
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No. of children aged 0-12 years
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No. of children 13-15 years or secondary students 16 – 19 yrs
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Nil
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One
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Two
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Three
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Nil
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n/a
|
$80,556
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n/a
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n/a
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One
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$73,055
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$97,474
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n/a
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n/a
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Two
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$89,973
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n/a
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n/a
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n/a
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Three
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n/a
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n/a
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n/a
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n/a
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Note: Income limit is higher if you are eligible for Rent Assistance.
2020/2021
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $98,988. The Income Test reduces FTB Part A by 20 cents for each dollar of income you have over $55,626 until the Base Rate is reached.
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No. of children aged 0-12 years
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No. of children 13-15 years or secondary students 16 – 19 yrs
|
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Nil
|
One
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Two
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Three
|
|
Nil
|
n/a
|
$79,826
|
n/a
|
n/a
|
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One
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$72,398
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$96,598
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n/a
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n/a
|
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Two
|
$89,170
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n/a
|
n/a
|
n/a
|
|
Three
|
n/a
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2019/2020
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $98,988. The Income Test reduces FTB Part A by 20 cents for each dollar of income you have over $54,677 until the Base Rate is reached.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
n/a
|
$78,457
|
n/a
|
n/a
|
|
One
|
$71,157
|
$94,937
|
n/a
|
n/a
|
|
Two
|
$87,637
|
n/a
|
n/a
|
n/a
|
|
Three
|
n/a
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2018/2019
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). The Income Test reduces FTB Part A by 20 cents for each dollar of income you have over $53,728 until the Base Rate is reached.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
n/a
|
$77,490
|
n/a
|
n/a
|
|
One
|
$70,190
|
$93,951
|
n/a
|
n/a
|
|
Two
|
$86,651
|
n/a
|
n/a
|
n/a
|
|
Three
|
n/a
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2017/2018
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). The Income Test reduces FTB Part A by 20 cents for each dollar of income you have over $52,706 until the Base Rate is reached.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$76,066
|
n/a
|
n/a
|
|
One
|
$68,894
|
$92,254
|
n/a
|
n/a
|
|
Two
|
$85,082
|
n/a
|
n/a
|
n/a
|
|
Three
|
n/a
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2016/2017
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). After that it will reduce by 30 cents in each dollar.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$75,665
|
n/a
|
n/a
|
|
One
|
$68,365
|
$92,126
|
n/a
|
n/a
|
|
Two
|
$84,826
|
n/a
|
n/a
|
n/a
|
|
Three
|
n/a
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2015/2016
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). After that it will reduce by 30 cents in each dollar.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$74,406
|
n/a
|
n/a
|
|
One
|
$67,215
|
$90,593
|
n/a
|
n/a
|
|
Two
|
$83,403
|
n/a
|
n/a
|
n/a
|
|
Three
|
n/a
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2014/2015
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). After that it will reduce by 30 cents in each dollar.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$73,146
|
$96,141
|
n/a
|
|
One
|
$66,084
|
$89,079
|
n/a
|
n/a
|
|
Two
|
$82,016
|
n/a
|
n/a
|
n/a
|
|
Three
|
$97,948
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2013/2014
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). After that it will reduce by 30 cents in each dollar.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$71,230
|
$93,623
|
n/a
|
|
One
|
$64,350
|
$86,743
|
n/a
|
n/a
|
|
Two
|
$79,862
|
n/a
|
n/a
|
n/a
|
|
Three
|
$95,375
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2012/2013
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). After that it will reduce by 30 cents in each dollar.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$69,496
|
$91,177
|
n/a
|
|
One
|
$62,853
|
$84,534
|
n/a
|
n/a
|
|
Two
|
$77,891
|
$99,572
|
n/a
|
n/a
|
|
Three
|
$92,929
|
n/a
|
n/a
|
n/a
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2011/2012
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). After that it will reduce by 30 cents in each dollar.
|
No. of children aged 0-12 years
|
No. of children 13-15 years or secondary students 16 – 19 yrs
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$67,398
|
$88,440
|
$109,482
|
|
One
|
$60,955
|
$81,998
|
$103,040
|
$124,082
|
|
Two
|
$75,555
|
$96,598
|
$117,640
|
$138,682
|
|
Three
|
$90,155
|
$111,198
|
$132,240
|
$153,282
|
Note: Income limit is higher if you are eligible for Rent Assistance.
2010/2011
The full FTB Part A Base Rate is paid between the annual family income levels in the table below and an annual family income of $94,316 (plus $3,796 for each FTB child after the first). After that it will reduce by 30 cents in each dollar.
|
No. of children aged 0-12 years
|
No. of children 13-15 years
|
|
Nil
|
One
|
Two
|
Three
|
|
Nil
|
Nil
|
$65,609
|
$86,104
|
$106,599
|
|
One
|
$59,331
|
$79,826
|
$100,321
|
$120,815
|
|
Two
|
$73,548
|
$94,043
|
$114,537
|
$135,032
|
|
Three
|
$87,765
|
$108,259
|
$128,754
|
$149,249
|
Note: Income limit is higher if you are eligible for Rent Assistance.
|
| |
|
Income Limit at which FTB Part A may stop
|
 |
|
2021/2022
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
If the family’s adjusted taxable income is over $99,864, we use 1 of 2 tests. We’ll apply the test that gives the higher rate.
The first test reduces the FTB Part A by 20 cents for each dollar of income over $56,137.
The second test reduces the base rate of FTB Part A by 30 cents for each dollar of income over $99,864. This applies until the payment is nil.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$105,206
|
$113,953
|
$135,574
|
|
One
|
$105,206
|
$110,547
|
$130,573
|
$152,193
|
|
Two
|
$110,547
|
$125,573
|
$147,193
|
$168,813
|
|
Three
|
$120,572
|
$142,192
|
$163,812
|
$185,443
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2020/2021
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
If the family’s adjusted taxable income is over $98,988, we use 1 of 2 tests. We’ll apply the test that gives the higher rate.
The first test reduces the FTB Part A by 20 cents for each dollar of income over $55,626.
The second test reduces the base rate of FTB Part A by 30 cents for each dollar of income over $98,988. This applies until the payment is nil.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$104,281
|
$112,931
|
$134,357
|
|
One
|
$104,281
|
$109,573
|
$129,405
|
$150,831
|
|
Two
|
$109,573
|
$124,453
|
$145,879
|
$167,304
|
|
Three
|
$119,501
|
$140,927
|
$162,352
|
$183,778
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2019/2020
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
If the family’s adjusted taxable income is over $98,988, we use 1 of 2 tests. We’ll apply the test that gives the higher rate.
The first test reduces the FTB Part A by 20 cents for each dollar of income over $54,677.
The second test reduces the base rate of FTB Part A by 30 cents for each dollar of income over $98,988. This applies until the payment is nil.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$104,184
|
$111,544
|
$132,593
|
|
One
|
$104,184
|
$109,379
|
$127,726
|
$148,774
|
|
Two
|
$109,379
|
$122,859
|
$143,908
|
$164,956
|
|
Three
|
$117,993
|
$139,041
|
$160,089
|
$181,138
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2018/2019
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
If the family’s adjusted taxable income is over $94,316, we use 1 of 2 tests. We’ll apply the test that gives the higher rate.
The first test reduces the FTB Part A by 20 cents for each dollar of income over $52,706.
The second test reduces the base rate of FTB Part A by 30 cents for each dollar of income over $94,316. This applies until the payment is nil.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$99,536
|
$116,910
|
$148,501
|
|
One
|
$99,536
|
$109,610
|
$141,201
|
$172,791
|
|
Two
|
$104,755
|
$133,901
|
$165,491
|
$197,082
|
|
Three
|
$126,601
|
$158,191
|
$189,782
|
$221,373
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2017/2018
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
If the family’s adjusted taxable income is over $94,316, we use 1 of 2 tests. We’ll apply the test that gives the higher rate.
The first test reduces the FTB Part A by 20 cents for each dollar of income over $52,706.
The second test reduces the base rate of FTB Part A by 30 cents for each dollar of income over $94,316. This applies until the payment is nil.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$99,414
|
$114,720
|
$145,727
|
|
One
|
$99,414
|
$107,548
|
$138,554
|
$169,561
|
|
Two
|
$104,512
|
$131,382
|
$162,389
|
$193,396
|
|
Three
|
$124,210
|
$155,217
|
$186,223
|
$217,230
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2016/2017
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$101,957
|
$122,348
|
$157,571
|
|
One
|
$101,957
|
$115,048
|
$150,271
|
$185,493
|
|
Two
|
$109,598
|
$142,971
|
$178,193
|
$213,416
|
|
Three
|
$135,671
|
$170,893
|
$206,116
|
$241,338
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2015/2016
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$101,872
|
$120,450
|
$155,162
|
|
One
|
$101,872
|
$113,260
|
$147,971
|
$184,307
|
|
Two
|
$109,427
|
$140,781
|
$177,117
|
$213,452
|
|
Three
|
$133,590
|
$169,926
|
$206,262
|
$242,598
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2014/2015
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$101,787
|
$118,552
|
$154,359
|
|
One
|
$101,787
|
$113,053
|
$147,296
|
$183,103
|
|
Two
|
$113,053
|
$140,233
|
$176,040
|
$211,846
|
|
Three
|
$133,171
|
$168,977
|
$204,784
|
$240,590
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2013/2014
Indicative Adjusted Taxable Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$101,653
|
$115,632
|
$150,599
|
|
One
|
$101,653
|
$112,785
|
$143,719
|
$178,686
|
|
Two
|
$112,785
|
$136,839
|
$171,806
|
$206,773
|
|
Three
|
$129,959
|
$164,926
|
$199,893
|
$234,860
|
Note:
Income limits will be higher if you are eligible for rent assistance.
2012/2013
Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
|
Number of children 0 – 12 years
|
Number of children 13 – 15 or secondary students 16 - 19
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$101,458
|
$112,603
|
$146,530
|
|
One
|
$101,458
|
$112,396
|
$139,887
|
$173,813
|
|
Two
|
$112,396
|
$133,244
|
$167,170
|
$201,097
|
|
Three
|
$126,601
|
$160,527*
|
$194,454*
|
$228,381*
|
Note:
*The income limit is higher than stated if the customer has three children aged 13 - 15.
2011/2012
Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
|
Number of children 0 – 17 years**
|
Number of children 18 – 21 (excl. secondary students 18 - 19)
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$102,870
|
$115,219
|
$128,553
|
|
One
|
$101,312
|
$113,661
|
$126,996
|
$140,331
|
|
Two
|
$112,104
|
$125,439
|
$138,773
|
$152,108
|
|
Three
|
$123,881
|
$137,216*
|
$150,551*
|
$163,885*
|
Note:
* The income limit is higher than stated if the customer has three children aged 13 - 15.
** Or secondary students aged 18 – 19 years
2010/2011
Income limit at which annual Family Tax Benefit Part A including the supplement may no longer be paid.
|
Number of children 0 – 17 years
|
Number of children 18 – 24 years
|
|
No children
|
One
|
Two
|
Three
|
|
No children
|
-
|
$102,711
|
$114,902
|
$128,055
|
|
One
|
$101,191
|
$113,382
|
$126,534
|
$139,686
|
|
Two
|
$111,861
|
$125,013
|
$138,165
|
$151,317
|
|
Three
|
$123,492
|
$136,644*
|
$149,796*
|
$162,949*
|
Note:
* The income limit is higher than stated if the customer has three children aged 13 - 15.
|
|
|
|
This page was last edited on 17 June 2021
Fdbco.au - An Online Quick Reference Library for Tax Agents and Financial Planners
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