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Maintenance income: accommodation expenses 277-51100010



For Families and Child Care trained staff only.

This document outlines the process whereby accommodation expenses may be assessed as maintenance income which can affect the rate of Family Tax Benefit (FTB) Part A.

Accommodation expenses assessed as maintenance income

This table describes the process for assessing accommodation expenses as maintenance income, which can affect the rate of Family Tax Benefit (FTB) Part A.

Step

Action

1

Initial contact + Read more ...

A Family Tax Benefit (FTB) customer or their partner receives child support or spousal maintenance as accommodation expenses.

For action at initial contact, or to determine if the value of the accommodation expenses needs to be manually assessed and recorded, see Non-cash maintenance income assessment for Family Tax Benefit (FTB).

Does the customer live in the accommodation?

  • Yes, go to Step 2
  • No, do not assess as maintenance income unless it is stated as child support or spousal maintenance in a court or Child Support registered agreement. If it is, go to Step 3. Otherwise, procedure ends here

2

Who owns the accommodation? + Read more ...

Is the accommodation in the name of either parent? (Unless a property settlement has been finalised, assume 50/50 ownership)

3

Purpose of mortgage? + Read more ...

If mortgage payments are paid as child support and/ or spousal maintenance, is the purpose of the mortgage to buy the home?

  • Yes, go to Step 4
  • No, do not assess as child support unless the customer receives some benefit or if it is part of a formal agreement

4

Formal property settlement + Read more ...

Has a formal property settlement been finalised for the property?

5

Shared accommodation + Read more ...

Does the paying parent share the accommodation with the customer?

6

Do not assess the first 50% payable + Read more ...

  • For example - mortgage payments: The first 50% of the normal mortgage payment that is supposed to be paid is not counted, for example, if this is $2000 per month and the paying parent only pays $1000, the amount assessed as child support = nil
  • For example - rent: If the total rent payable is $100 pw, the amount assessed as child support = $50 pw, for example, if the paying parent only pays $80 of the $100 payable, the amount assessed as child support = $30pw
  • If free or subsidised accommodation: This only applies if the property is solely in the paying parent's name. Assess 50% of the market rental value. If possible, the customer should provide evidence of the market rental from a real estate agent or other source
  • If other people share the accommodation with the customer's family, the amount payable is the customer's family's share of the total

To record maintenance income, see Recording private maintenance income on Centrelink systems.

Procedure ends here.

7

Assess the full amount paid + Read more ...

Assess the full amount paid to provide housing for the receiving parent's family.

If free or subsidised accommodation:

  • This only applies if the property is solely in the paying parent's name
  • Assess the market rental value less any amount the customer pays. (If possible, the customer should provide evidence of the market rental value from a real estate agent or other source)
  • Do not assess any mortgage payments
  • If the property is jointly owned after a property settlement, then any child support would be assessed differently. See Updating and effect of capitalised maintenance income assessment for Family Tax Benefit (FTB)

If other people share the accommodation with the customer's family, the amount payable is the customer's family's share of the total.

To record maintenance income, see Recording private maintenance income on Centrelink systems.