|
|
Family
Tax Benefit Part A
Reproduced from Centrelink's "A Guide to Australian
Government Payments 1 January - 19 March 2010"
Basic Conditions of Eligibility
Residence Requirements
Basic Rates and Method of Payment
Income Test
Assets Test
Large Family Supplement
Multiple Birth Allowance
Rent Assistance
Other Payments
Basic Conditions of Eligibility
Family Tax Benefit can be paid to a parent, guardian or an approved care organisation. to be eligible the claimant must have:
- A dependent child aged under 16, or
- a dependent child aged 16-20 years who has completed a Year 12 or equivalent qualification, or who is undertaking full-time education or training leading to a Year 12 or equivalent qualification, or
- a dependent full-time student aged 21-24, and
- must have care for 35 per cent of the time or more, and*
- the child must have income under a certain amount (this varies according to the number and age of the children).
Note: A child cannot be a dependant if:
- they are receiving a pension, labour market related payment
or benefit such as Youth Allowance; or
- aged 5-15, not studying full-time and their annual income
is $12,742, or more; or
- aged 16-24 and their annual income is $12,742 or more
or they are receiving a Prescribed Education Scheme payment
such as ABSTUDY.
* If you have care for a child between 14
and less then 35 per cent of the time, you may be entitled to
the Rent Assistance component of the Family Tax Benefit Part A,
a Health Care Card, additional Remote Area Allowance, Child Care
Benefit and Child Care Tax Rebate, and the lower threshold for
the Medicare Safety Net.
Residence Requirements
- Claimant must be living in Australia and be:
- an Australian citizen, or
- the holder of a permanent visa, or
- a New Zealand citizen who arrived on a New Zealand passport,
or
- holder of a temporary visa, subclass 070, 309, 310, 447,
451, 695, 785, 786, 787, 820 or 826 or a holder of a Criminal
Justice Stay Visa issued specifically for the purpose of
assisting in the administration of criminal justice in relation
to the offence of people trafficking, sexual servitude or
deceptive recruiting.
- Child must meet the above requirements or must be living with
the claimant.
- Family Tax Beneifit may be claimed during a temporary absence
from Australia.
- The base rate of Family Tax Benefit Part A can continue to
be paid for up to three years of temporary absence from Australia.
However, some recipients (certain temporary visa holders) may
not be paid at all, or only in limited circumstances.
- More than the base rate of Family Tax Benefit Part A can generally
only be paid for up to 13 weeks of a temporary absence from
Australia. However, the length of your last return to Australia,
or the type of visa you hold, may affect your entitlement during
your absence from Australia.
Note: Family Tax
Benefit may be stopped if you leave Australia without notifying
the Family Assistance Office.
Basic Rates and Method of Payment
- Family Tax Benefit Part A can be paid either fortnightly or
as a lump sum after the end of the financial year to a bank,
credit union or building society account; or through the tax
system as a lump sum payment after the end of the financial
year (this option will cease from 1 July 2009).
- Family Tax Benefit Part A includes a supplement which is available
only after the end of the financial year following the lodgement
of tax returns and may be used to offset overpayments.
- Maximum rates of Family Tax Benefit Part A:
| For
each child |
Per fortnight |
Per year |
| Aged under 13 years |
$156.94 |
$4,803.40 |
| Aged 13-15 years |
$204.12 |
$6,033.45 |
| Aged 16-17 years |
$50.12 |
$2,018.45 |
| Aged 18-24 years |
$67.34 |
$2,467.40 |
| In an approved child care organisation
aged 0-24 years |
$50.12 |
$1,306.70 |
Note: Payment per year figures (except for
the approved care organisation figure) include the Family Tax
Benefit Part A supplement ($711.75 per child for the 2009-10
financial year) but the fortnightly figures do not. The Supplement
can only be paid after the end of the financial year.
- To receive more than the basic rate of Family Tax Benefit
Part A for children of a previous relationship, reasonable action
to obtain child support must be taken. Blind pensioners are
exempt from the maintenance action test.
- Base rate of Family Tax Benefit Part A:
| For
each child |
Per fortnight |
Per year |
| Aged under 18 years |
$50.12 |
$2,018.45 |
| Aged 18-24 years |
$67.34 |
$2,647.40 |
Note: Payment per year figures include the
Family Tax Benefit Part A supplement ($711.75 per child for
the 2009-10 financial year) but the fortnightly figures do not.
The Supplement can only be paid after the end of the financial
year.
Income Test
- An income estimate does not need to be provided for those
who are single and who receive certain income support payments
from Centrelink or the Department of Veterans' Affairs.
- Depending on your individual circumstances, your family income
can be $44,165 a year before your Family Tax Benefit Part A
payment is reduced.
- If your income is more than $44,165 a year, your payment will
reduce by 20 cents for each dollar above $44,165, until your
payment reaches the base rate of Family Tax Benefit Part A.
- Your Family Tax Benefit Part A will stay at that rate until
your income reaches $94,316 a year (plus $3,796 for each Family
Tax Benefit child after the first). Family Tax Benefit Part
A will decrease by 30 cents for every dollar over that amount
until your payment reaches nil.
Note: From January
2010 you may be prohibited from receiving your Family Tax Benefit
by fortnightly instalments if you have outstanding income tax
returns.
- You or your partner must lodge a tax return or tell the Family
Assistance Office that you are not required to lodge a tax return
or any Family Tax Benefit you receive will have to be repaid.
- This table shows the income limit above which only the base
rate Family Tax Benefit Part A may be paid ($pa):
No.
of Children
aged 0-12 yrs |
No.
of Children 13-15 years |
| Nil |
One |
Two |
Three |
| Nil |
|
$62,240 |
$84,315 |
$104,390 |
| One |
$58,090 |
$78,165 |
$98,240 |
$118,315 |
| Two |
$72,015 |
$92,090 |
$112,165 |
$132,240 |
| Three |
$85,940 |
$106,015 |
$126,090 |
$146,165 |
Note: Depending on your circumstances, the
income limit may be different than stated. You should contact
the Family Assistance Office for a more accurate assessment.
- This table shows the income limits at which Family Tax Benefit
Part A, including the supplement, may not be paid ($pa):
No.
of Children
aged 0-17 yrs |
No.
of Children 18-24 years |
| Nil |
One |
Two |
Three |
| Nil |
|
$102,541 |
$114,562 |
$127,519 |
| One |
$101,045 |
$113,065 |
$126,023 |
$138,980 |
| Two |
$111,569 |
$124,526 |
$137,484 |
$150,441 |
| Three |
*$123,030 |
*$135,987 |
*$148,945 |
*$161,902 |
Note: Income limits include the effect of the
$711.75 Family Tax Benefit Part A Supplement which is available
only after the end of the financial year when annual family
income can be assessed. Families with income approaching these
amounts may only be able to be paid the Family Tax Benefit at
the end of the income year and not as fortnightly payments.
Income limit is higher if families are eligible for Multiple
Birth Allowance.
* Income limit is higher than stated for three children aged
13-15.
- Maintenance Income Test for Family Tax Benefit Part A
- Maintenance income-free areas per year:
| - |
Single parent, or one of a couple receiving maintenance |
$1,335.90 |
| - |
Couple, each receiving maintenance |
$2,671.80 |
| - |
For each additional child |
$445.30 |
- 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.
Assets Test
Family
Tax Benefit Part A may also include:
Large Family Supplement
Basic Conditions of Eligibility
- Paid for third and each subsequent child.
Residential Requirements
- As for Family Tax Benefit Part A.
Basic Rates
- $10.78 per fortnight, or $281.05 pa.
- Paid with Family Tax Benefit Part A.
Income Test
- As for Family Tax Benefit Part A.
Assets Test
- Large Family Supplement is not subject to an assets test.
Multiple Birth Allowance
Basic Conditions of Eligibility
- Families with at least three children born in a multiple birth
may be eligible for Multiple Birth Allowance until the children
are 16 years of age, or if at least three of the children are
in full-time study, until the end of the calendar year in which
they turn 18.
Residential Requirements
- As for Family Tax Benefit Part A.
Basic Rates
- Triplets $130.20 per fortnight, or $3,394.50 pa.
- Quadruplets or more $173.60 per fortnight, or $4,526.00 pa.
- Paid with Family Tax Benefit Part A.
Income Test
- As for Family Tax Benefit Part A.
Assets Test
Rent Assistance
Basic Conditions of Eligibility
- Family Tax Benefit Part A recipients who are receiving more
than the base rate and paying private rent.
Note: Parents who are not
eligible to receive Family Tax Benefit Part A because they have
less than 35 per cent care, may still be eligible for the Rent
Assistance component of Family Tax Benefit Part A if:
- they have care for between 14 and less than 35 per cent
of the time, and
- pay private rent.
- Not paid to people paying rent to a government housing authority.
Residential Requirements
- As for Family Tax Benefit Part A.
Basic Rates
- Normally paid with Family Tax Benefit Part A.
- Number of children, relationship status and amount of rent
paid determine rate.
| Family situation |
Maximum payment per fortnight |
No payment if your fortnightly rent
is less than |
Maximum payment if your fortnightly
rent is more than |
| Single, one or two children |
$131.32 |
$130.90 |
$305.99 |
| Single, one or two children |
$148.40 |
$130.90 |
$328.77 |
| Couple, one or two children |
$131.32 |
$193.62 |
$368.71 |
| Couple, three or more children |
$148.40 |
$193.62 |
$391.49 |
Income Test
- As for Family Tax Benefit Part A.
Assets Test
Other Payments
- Recipients of Family Tax Benefit Part A may be eligible for
other payments delivered by Centrelink. These include:
-- Parenting Payment
-- Double Orphan Pension
-- Carer Allowance
© 2009-10 Forsyte Consulting
Pty Ltd unless otherwise stated.
|
|
|
