This section includes information on:
FTB consists of 2 parts FTB Part A and FTB Part B.
FTB Part A is designed to help families with the cost of raising children. Payment of FTB Part A is based on the combined income of a family, and is paid in respect of each eligible FTB child (2.1.1).
FTB Part B provides extra help for single parent families and couple families (1.1.M.50) with one main income earner.
Act reference: FAAct section 21 When an individual is eligible for FTB in normal circumstances, section 34 When an ACO is eligible for FTB, section 35 When an ACO is not eligible for FTB, Part 3 Division 1 Eligibility for family tax benefit
The rate of FTB Part A includes:
Individuals may also be eligible for:
Policy reference: FA Guide 1.1.S.103 Standard rate (FTB), 126.96.36.199 Rent Assistance, 188.8.131.52 Current FTB Rates & Income Test Amounts, 184.108.40.206 Method 1 - Calculating the Maximum Rate of FTB Part A, 220.127.116.11 Method 2 - Calculating the Maximum Rate of FTB Part A
The rate of FTB Part B includes:
FTB Part A is paid at different rates depending on:
Families may also be eligible for RA if an FTB child or regular care child in the family is also an RA child.
To be eligible for FTB Part B the primary earner must have an ATI at or below the income limit (1.1.I.45). FTB Part B is paid at different rates depending on the age of the youngest child and when the individual is a member of a couple, the income of the secondary earner (1.1.S.25).
Policy reference: FA Guide 3.1 FTB Rate Calculation, 18.104.22.168 Current FTB Rates & Income Test Amounts, 22.214.171.124 Method 1 - Calculating the Maximum Rate of FTB Part A, 126.96.36.199 Rent Assistance, 3.1.8 FTB Part A Rate Calculation - Method 2
They may choose to receive FTB:
Note: From 1 July 2009, the option of receiving FTB as a lump sum payment through the ATO ceased. This means that FTB claims can no longer be made through the ATO.
ACOs (1.1.A.80) can only receive FTB through the FAO as a fortnightly payment or as a lump sum.
The FTB supplements increase the maximum rate and base rate of FTB Part A and Part B but are only paid after the end of the income year following the lodgement of tax returns by an individual and/or their partner, if required to lodge a tax return. Individuals and/or their partners who are not required to lodge a tax return should advise the FAO in order to receive the FTB supplement.
Additional conditions may apply to the payment of the FTB Part A supplement for the income year in which a child turns 1, 2, 4 and 5 years. For the income year in which a child turns 1, 2 or 5 years, the supplement for the child may be conditional upon the child meeting immunisation requirements (1.1.I.10). For the income year in which a child turns 4 years the supplement for the child may be conditional on the completion and notification of a health check for the child (1.1.H.05).
Note: The supplement may be used to offset any outstanding FTB/CCB debts.
ACT reference: FAAct section 61A FTB Part A supplement to be disregarded unless health check requirement satisfied, 61B FTB Part A supplement to be disregarded unless immunisation requirements satisfied
FA(Admin)Act section 32A FTB Part A supplement and FTB Part B Supplement...
Policy reference: FA Guide 4.3 FTB Payment Options
Families receiving fortnightly instalments of income-tested FTB Part A (188.8.131.52) at the maximum rate (1.1.M.26) are automatically entitled to a HCC. An individual who has a regular care child may also be eligible for a HCC.
Policy reference: FA Guide 184.108.40.206 Automatic HCC
The FA (1.1.F.02) arrangements were implemented as part of changes to Australia's taxation system on 1 July 2000. FA payments are administered by the FAO under A New Tax System (Family Assistance) Act 1999 and A New Tax System (Family Assistance) (Administration) Act 1999.
FA payments are aimed specifically at families to:
Twelve types of assistance that were previously available to families were replaced by 3 forms of assistance:
FTB Part A replaced:
FTB Part B replaced:
Payments under the government's new tax package came into effect on 1 July 2000. At that time provisions related to FA were repealed from Social Security Law. Transitional arrangements were put in place for individuals already receiving a family benefit (1.1.F.05) prior to 1 July 2000.
The 2004 Federal Budget provided additional assistance with the introduction of the FTB Part A supplement payable as part of the reconciliation process from 1 July 2004. In 2005, the FTB Part B supplement was introduced for part-year from January 2005, payable from 1 July 2005.
In 2011, payment of the FTB Part A supplement for children turning 4 years during the relevant income year was made conditional on the child undergoing a health check.
In 2012, payment of the FTB Part A supplement for children turning 1, 2, and 5 years during the relevant income year was made conditional on the child meeting immunisation requirements.
Policy reference: FA Guide 3.6 Historical Rates
Last reviewed: 2 July 2012