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This section gives an overview of reconciliation.
Reconciliation is the process of determining an individual's eligibility for FTB and/or CCB. The process also determines a recipient's correct rate of payment for the relevant income year (1.1.R.23). Depending on a recipient's circumstances, this involves comparing the FTB and/or CCB received during the relevant income year, based on their estimated ATI (1.1.A.20), maintenance income (1.1.M.10) (for FTB), and child care usage (for CCB), with their actual entitlement based on their:
The purpose of reconciliation is to determine whether an individual was eligible to receive payment and, if so, whether they received their correct entitlement.
An adjustment takes place in cases where reconciliation shows a difference between the amount of FA the recipient received, based on estimated income, and their correct entitlement, based on actual income.
The following table shows where more information on reconciliation can be found.
|
Subject |
For more information refer to |
|
General information about reconciliation |
FA Guide 6.4.1.30 Reconciliation Process |
|
Information about the FTB Part A supplement |
6.4.1.30 Reconciliation Process |
|
How ATI is verified |
6.4.2.10 Verification of Adjusted Taxable Income |
|
Treatment of applicant/recipients who have had periods on income support during the relevant income year |
6.4.2.20 Income Test Exemptions for Income Support Recipients |
|
How maintenance income affects reconciliation |
6.4.2.30 FTB Reconciliation Due to Maintenance Income |
|
How the Maintenance Action Test affects reconciliation |
6.4.2.40 Impact of Maintenance Action Test on FTB Reconciliation |
|
How reconciliation is undertaken for CCB |
6.4.2.50 CCB Reconciliation & Child Care Usage/Attendance Information |
|
When an applicant/recipient is not required to lodge a tax return |
6.4.3.10 Valid Reasons for Not Lodging a Tax Return |
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Treatment of applicant/recipients who are required to lodge a tax return but do not do so |
6.4.3.20 Non-lodger Process |
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Raising of debts due to not lodging a tax return where required to do so |
6.4.3.30 Outcomes of Non-lodger Process |
|
Reconciliation for applicant/recipient who has been in the same relationship throughout the relevant income year |
6.4.4.10 Reconciliation - Current Partners |
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Reconciliation for applicant/recipient who separates from a partner during the relevant income year |
6.4.4.20 Reconciliation - Ex-partners |
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Reconciliation where ex-partners do not lodge a tax return |
6.4.4.20 Reconciliation - Ex-partners |
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Reconciliation where an applicant/recipient dies |
6.4.5.10 Death of Recipient |
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Reconciliation where a partner dies |
6.4.5.20 Death of Partner |
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Reconciliation where an FTB child dies |
6.4.5.30 Death of FTB or Regular Care Child |
Act reference: FA(Admin)Act section 105 Secretary may review certain decisions on own initiative
This section contains the following topics:
6.4.1.10 Recipients Affected by Reconciliation
6.4.1.20 Payments Affected by Reconciliation
6.4.1.30 Reconciliation Process
6.4.1.40 Outcomes of Reconciliation
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Last reviewed: 30 April 2012
