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Family
Tax Benefit Part A
Reproduced from Centrelink's "A Guide to Australian
Government Payments 1 January - 19 March 2012"
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:
Family Tax Benefit Child
To be an FTB child a child must be aged under 22*. The child must also:
- be in your primary care for at least 35 per cent of the time**
- have income below the child income limit, if this applies to them (described under 'Child Income Limit')
- not receive a pension or benefit, or labour market program payment such as Youth Allowance
- not receive a prescribed education scheme payment such as ABSTUDY if they are aged 16 to 21
- have either completed a Year 12 or equivalent qualification, or are undertaking full-time education leading to a Year 12 or equivalent qualification, or are exempt from this requirement, if the child is aged 16 to 20
- be a dependant full-time student, if the child is aged 21.
*A young person who was aged 22 prior to 1 January 2012 but is under 25 can still be an FTB child of the recipient until they finish their current course of study or they turn 25, whichever is sooner, if:
- they are wholly or substantially dependent on the recipient, and
- the young person's income in the financial year will not exceed the child income limit.
**If you care for a child between 14 per cent and less than 35 per cent of the time you will not be eligible to receive the child related components of Family Tax Benefit payments, but you may be eligible to receive Rent Assistance, a Health Care Card, Remote Area Allowance, Child Care Benefit and Child Care Rebate, and the lower threshold of the Medicare Safety Net.
Child Income Limit
In certain circumstances the amount of income that a child earns during an income year can affect eligibility for Family Tax Benefit. Your child will not be an FTB child where they earn $13,361 or more during the income year and they:
- are aged 5 to 15 and not studying full-time, or
- are aged 16 to 19 and are not in full-time secondary study or are exempt from this requirement, or
- are aged over 19.
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.
- 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.
- From 1 July 2011 if you and/or your partner receive income support payments and you have a child turning 4 years old you can only be paid the Family Tax Benefit Part A supplement for that child if the relevant health check for that child is completed.
- You can claim Family Tax Benefit up to three months before the expected birth of your child or when the child is expected to enter your care.
Note: the Family Tax Benefit Part A maximum payment rate for 16 to 19 year old children in full-time secondary study increased from 1 January 2012 to the same maximum rate payable for 13 to 15 year olds.
The new maximum annual rate for 16 to 19 year olds in full-time secondary study is only available on a pro-rata basis for the period 1 January to 30 June 2012.
- Maximum rates of Family Tax Benefit Part A:
| For
each child |
Per fortnight |
Per year |
| Aged under 13 years |
$164.64 |
$5,018.75 |
| Aged 13-15 years |
$214.06 |
$6,307.20 |
| Aged 16-19 years, secondary student |
$214.06 |
$6,307.20 |
| Aged 18-21 years, not a seconday student |
$70.56 |
$2,565.95 |
| In an approved child care organisation
aged 0-21 years |
$52.64 |
$1,372.40 |
Note: Payment per year figures (except for
the approved care organisation figure) include the Family Tax
Benefit Part A supplement ($726.35 per child for the 2011-12
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 |
$52.64 |
$2,098.75 |
| Aged under 18-19 years, secondary student* |
$52.64 |
$2,098.75 |
| Aged 18-21 years |
$70.56 |
$2,565.95 |
Note: Payment per year figures include the
Family Tax Benefit Part A supplement ($726.35 per child for
the 2011-12 financial year) but the fortnightly figures do not.
The Supplement can only be paid after the end of the financial
year.
*For full-time secondary students who were Family Tax Benefit children before 1 January 2012 and who turned 18 before that date, the base rate remains at $70.56 per fortnight.
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 $46,355 a year before your Family Tax Benefit Part A
payment is reduced.
- If your income is more than $46,355 a year, your payment will
reduce by 20 cents for each dollar above $46,355, 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 $3,796 for each Family
Tax Benefit child after the first). Family Tax Benefit Part
A will decrease by 30 cents for every dollar over that amount
until your payment reaches nil.
- You may also be prohibited from receiving your Family Tax Benefit by fortnightly instalments if you have outstanding income tax returns or related debts.
- You or your partner must lodge a tax return or tell the Family
Assistance Office that you are not required to lodge a tax return
or any Family Tax Benefit you receive will have to be repaid.
- This table shows the income limit above which only the base
rate Family Tax Benefit Part A may be paid ($pa)*:
No.
of Children
aged 0-12 yrs |
No.
of Children 13-15 years or secondary students 16-19 years |
| Nil |
One |
Two |
Three |
| 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 |
$153,282 |
- *Note: Depending on your circumstances, the
income limit may be different than stated. You should contact
the Family Assistance Office for a more accurate assessment.
- This table shows the income limits at which Family Tax Benefit
Part A, including the supplement, may not be paid ($pa):
No.
of Children
aged 0-17 yrs, or secondary students aged 18-19 years |
No.
of Children 18-21 years (excluding
secondary students aged 18-19 years) |
| Nil |
One |
Two |
Three |
| Nil |
|
$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: Income limits are indicative only, please contact the Family Assistance Office for a more accurate assessment based on your circumstances. Income limit is higher if families are eligible for Multiple Birth Allowance. Families with income approaching these amounts may elect to be paid the Family Tax Benefit at a lower rate or at the end of the income year to reduce or avoid overpayment.
Maintenance Income Test for Family Tax Benefit Part A
- Maintenance income-free areas per year:
| Single parent, or one of a couple receiving maintenance |
$1,401.60 |
| Couple, each receiving maintenance |
$2,803.20 |
| For each additional child |
$467.20 |
- 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
- $11.34 per fortnight, or $295.65 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 $136.64 per fortnight, or $3,562.40 pa.
- Quadruplets or more $182.00 per fortnight, or $4,745.00 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:
- 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 |
$140.14 |
$139.72 |
$326.57 |
| Single, one or two children |
$158.48 |
$139.72 |
$351.03 |
| Couple, one or two children |
$140.14 |
$206.78 |
$393.63 |
| Couple, three or more children |
$158.48 |
$206.78 |
$418.09 |
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
Copyright © 2012 Forsyte
Consulting Pty Ltd unless otherwise stated.
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