4.4.1 Reasons for FTB Reassessment

A reassessment of FTB is required when…

an individual who receives FTB by fortnightly instalments notifies the FAO of a change in circumstances.

Explanation: As a result the individual may be:

- ineligible for FTB, or

- eligible for a different rate of FTB.

an individual who receives FTB by fortnightly instalments revises their and/or their partner's income estimate (1.1.P.30) ATI (1.1.A.20).

- TFNs are not provided within 28 days of a request for them, or

- the Commissioner of Taxation tells the FAO within 28 days of a request for TFN details that the individual has:

• - no TFN,
• - not applied for a TFN, or
• - had their TFN application refused or has withdrawn their application.

the individual has not provided bank account details within 28 days of lodging an FTB claim.

income tax returns for the individual and/or their current partner have been lodged following the end of the income year in which an FTB determination was in force, if required to lodge a tax return, allowing reconciliation to take place (see 6.4.3 Requirement to Lodge an Income Tax Return).

income tax returns for the individual and/or their current partner have not been lodged on or before the end of the income year following the income year in which an FTB determination was in force (i.e. first lodgement year), if required to lodge a tax return.

Note: Where an individual is not required to lodge a tax return, they are still required to notify the FAO within the same time period.

the individual and their partner cease to be members of a couple and the income tax return for the ex-partner has not been lodged before the end of the income year following the income year in which an FTB determination was in force (i.e. first lodgement year), if required to lodge a tax return.

the individual has not provided requested information and/or documents within the required timeframe.

an individual underestimates their ATI and the estimate is not considered reasonable.

an FTB or regular care child claims a social security benefit (1.1.S.60), pension (1.1.S.90), LMP payment (1.1.L.10) or prescribed educational scheme payment (1.1.P.100).

an individual who receives FTB by fortnightly instalments fails to advise the FAO of a change of address where there is reason to believe that the individual's address has changed and the Secretary is unable to find out whether the individual's address has changed or, if it has, what the new address is.

Example: A letter is returned marked:

- 'returned to sender', or

- 'not known at this address'.

an individual who receives FTB by fortnightly instalments lodges a request to be paid an advance of FTB.

an automated review results in a variation of the original decision, or results in a new decision being made which affects the individual's FTB entitlement.

Example: The FAO must conduct a review of FTB entitlement where a known event is due to occur, such as an end date for a course of study or when an FTB child turns 16, 18 or 21 years of age.

an individual initiates a review which results in a variation of the original decision or results in a new decision being made which affects the individual's FTB entitlement.

Example: If an individual's circumstances were incorrectly assessed, they may ask the FAO to undertake a review of their FTB entitlement.

an individual, not in receipt of an income support payment (1.1.I.50), asks the FAO to cease their entitlement to FTB by fortnightly payments.

Example: The individual wants to claim FTB for the remainder of an income year as a lump sum payment.

the Commissioner of Taxation, the individual and/or their partner amends the income tax assessment after reconciliation.

there is an indexation-related increase in:

- FTB Part A rates,

- maximum RA,

- the rent threshold for RA,

- large family supplement,

- multiple birth allowance,

- the standard rate of FTB Part B,

- the rate of FTB payable to ACOs,

- the basic higher income free area (1.1.I.40) for FTB Part A (see Note below),

- the additional higher income free area for FTB Part A (see Note below),

- the FTB Part B primary earner (1.1.P.122) income limit (1.1.I.45) (see Note below),

- the income free area for FTB Part A,

- the secondary earner income free area (1.1.I.40) for FTB Part B,

- the FTB child income limit amount,

- the FTB gross supplement amounts for Parts A and B,

- the standard basic MIFA for FTB Part A,

- the double basic MIFA for FTB Part A, and/or

- the additional MIFA for FTB Part A.

an individual who receives FTB by fortnightly instalments fails to advise the FAO in advance of any overseas absence and the FAO becomes aware at a later stage that the individual travelled overseas.

FAO receives information that a child has met health check or immunisation requirements for a particular income year, after payments for that income year have been reconciled.