An individual is eligible for FTB if:
Act reference: FAAct section 21 When an individual is eligible for family tax benefit in normal circumstances, section 3(1)-'Australian resident', section 58 Rate of family tax benefit
SSAct section 729 Qualification for special benefit
Policy reference: FA Guide 2.1.1 FTB Child & Regular Care Child, 2.1.2.10 Residence Requirements, 2.1.2.20 Verifying Residency/Citizenship, 3.1 FTB Rate Calculation, 4.2.1 Summary of the FTB Claim Process
SS Guide 3.1.1 Residence Requirements, 3.7.1.10 Qualification for SpB
Even though both members of a couple may otherwise be eligible for payment/benefit for an FTB or regular care child, only one member of a couple is eligible at a time.
Exceptions: In some circumstances FTB may be shared including by couples in blended families (2.1.1.80) and individuals who claim FTB for a past period prior to separation.
Where both members of a couple claim FTB, a decision as to which person should be paid FTB is based on:
Act reference: FAAct section 26 Only 1 member of a couple eligible for FTB
Policy reference: FA Guide 2.1.1.80 Sharing FTB in Blended Families, 3.1.1.34 Shared FTB for Separated Couple
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Last reviewed: 1 October 2010