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For the purposes of FTB Part B, the lower income earner is the member of a couple (1.1.M.50) who has the lower ATI (1.1.A.20) for an income year.
The income test for FTB Part B is applied to the ATI of the lower income earner for those families who are eligible for FTB Part B.
Act reference: FAAct Schedule 3 clause 3(2) Adjusted taxable income of members of couple
Policy reference: FA Guide 3.1.9 FTB Part B Rate Calculation
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Last reviewed: 6 April 2009
