Income test for Family Tax Benefit Part A
The income test for Family Tax Benefit Part A is a guide only, and is updated on 1 July each year.
The income test does not apply if you or your partner gets an income-support payment, such as a pension, benefit, or allowance or a Department of Veterans’ Affairs service pension.
Income test
If your family’s adjusted taxable income for this financial year is $47,815 or less, your payment will not be affected by the income test.
In most cases, your Family Tax Benefit Part A payment is worked out using two income tests. We will apply the test that gives you the highest rate of payment.
The first test reduces the maximum rate of Family Tax Benefit Part A by 20 cents for each dollar above $47,815 until your payment reaches the base rate of Family Tax Benefit Part A.
The second test reduces the base rate of Family Tax Benefit Part A by 30 cents for each dollar above $94,316 (plus $3,796 for each Family Tax Benefit child after the first) until your payment reaches nil.
If your family income is close to the maximum cut-off, you should check your eligibility after the end of the financial year, once your actual income is known.
Maintenance-income test
If you get more than the base rate of Family Tax Benefit Part A, a maintenance income test may also apply.
The maintenance-income test applies if you or your partner receives, or is entitled to receive child support or spousal maintenance, and you are eligible to get more than the base rate of Family Tax Benefit Part A. If you or your partner is permanently blind and on specific pension payments, you may be exempt from the maintenance-income test.
Maintenance-income test free areas (per year)
If you get more child-support/spousal maintenance than the amounts below, it may reduce your Family Tax Benefit Part A by 50 cents in the dollar, until it reaches the base rate of Family Tax Benefit Part A.
| Status | Child support received (per year) |
|---|---|
| Single parent or member of a couple, receiving maintenance | $1,445.40 |
| Couple, both receiving maintenance | $2,890.80 |
| For each additional child, add | $481.80 |
We may automatically adjust your regular payments to avoid or reduce a projected Family Tax Benefit overpayment. This will apply to you if you get your payment in fortnightly instalments.
Annual-income limit for payment of base rate of Family Tax Benefit Part A
For financial year: 2012–2013
Income limits are indicative only, please contact us for a more accurate assessment based on your circumstances.
| Number of children aged 0–12 years | Number of children of 13–15 years or secondary students of 16–19 years | |||
|---|---|---|---|---|
| Nil | 1 | 2 | 3 | |
| Nil | $69,496 | $91,177 | n/a | |
| 1 | $62,853 | $84,534 | n/a | n/a |
| 2 | $77,891 | $99,572 | n/a | n/a |
| 3 | $92,929 | n/a | n/a | n/a |
Where n/a is shown,the base rate does not usually apply for this household combination. This is because the rate calculated under the first income test for this combination is usually higher than the rate calculated under the second income test, which applies the base rate.
Income limits will be higher if you are eligible for Rent Assistance.
Children aged 16 years or more who have completed Year 12 are eligible for the base rate only.
Maximum adjusted taxable income limit
These are the annual income limits at which Family Tax Benefit Part A including the supplement stop.
For financial year: 2012–2013
Income limits are indicative only, please contact us for a more accurate assessment based on your circumstances.
| Number of children aged 0–12 years | Number of children of 13–15 years or secondary students of 16–19 years | |||
|---|---|---|---|---|
| Nil | 1 | 2 | 3 | |
| Nil | $101,458 | $112,603 | $146,530 | |
| 1 | $101,458 | $112,396 | $139,887 | $173,813 |
| 2 | $112,396 | $133,244 | $167,170 | $201,097 |
| 3 | $126,601 | $160,527 | $194,454 | $228,381 |
Income limits will be higher if you are eligible for Rent Assistance.