Income test for Family Tax Benefit Part B
Family Tax Benefit (FTB) Part B is for single parents and couples where the primary earner has an adjusted taxable income of $100,000 or less per year.
Single parent or carer family
If you are a single parent or carer family with an annual adjusted taxable income of more than $100,000, you will not be eligible for FTB Part B.
If your income is at or below this limit, you will continue to receive the maximum rate of FTB Part B.
Two parents or carers family
If there are 2 parents or carers in your family and the primary earner has an annual adjusted taxable income of more than $100,000, you will not be eligible for FTB Part B. This is regardless of the lower income of the other parent or carer.
If the primary earner’s income is at or below this limit, FTB Part B will be assessed based on the secondary earner’s income. The secondary earner can earn up to $5,548 each year before it affects the rate of FTB Part B for which you are eligible.
Payments are reduced by 20 cents for each dollar of income earned over $5,548.
If you are the secondary earner and your partner earns $100,000 or less, you can still receive some FTB Part B if your income is below:
- $27,613 a year, if your youngest child is younger than 5 years of age, or
- $21,499 a year, if your youngest child is 5 to 18 years of age
You and your partner cannot receive FTB Part B during your Parental Leave Pay period, but it may be paid after your Paid Parental Leave period ends.
We will automatically adjust your payments to avoid or reduce a projected FTB overpayment. This applies if you receive your payment in fortnightly instalments.