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For the purposes of FTB, the relevant period for the assessment of maintenance (1.1.M.10) income is the period that a payee is entitled to receive maintenance from a payer during a financial year.
Exception: The relevant period does not apply to capitalised maintenance income. Capitalised maintenance income is assessed separately.
Act reference: FAAct Schedule 1 clause 20A Annualised amount of maintenance income, Schedule 1 clause 24 Apportionment of capitalised maintenance income
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Last reviewed: 6 April 2009
