Assessing child support received for child disability expenses for Family Tax Benefit (FTB) 277-51120000
Disability expenses
Table 1: Maintenance income received for an FTB child specifically for expenses due to the child's permanent or long-term physical, intellectual or psychiatric disability or learning difficulty is not assessable under the maintenance income test.
| Item | Description |
| Approved disability expenses |
|
| Unapproved disability expenses |
|
Disability Maintenance Expenditure percentage
Table 2: this is the amount paid to cover the child's disability expenses divided by the total maintenance income received for the child and then expressed as a percentage (x 100/1).
| Item | Description |
| Single Child | Where $30 per week is paid by the payer to cover Sarah's visits to a physiotherapist and the total amount of child support paid by the payer is $100 per week, then the Disability Maintenance Expenditure is 30/100 (as a percentage) = 30%. |
| Multiple Children | A customer has 3 children. They have their child support assessment increased by $1,000 for 2 children in the case due to disability. Total current assessment is $3,000 pa Calculation required: $500 (1,000/2 - per child) / $1,000 (assessment for 1 child) x 100 = 50% for 1 child Coding required: 50% Disability Maintenance Expenditure would need to be coded for each of the 2 children for whom the assessment was changed due to disability. This will disregard a total of $1,000 ($500 for each child) and customer's FTB will be assessed on $2,000 in total. |
Letters
Services Australia has endorsed the letter or electronic message for use. It is the latest version. Do not use locally produced letters or electronic messages.
Q999 – Disability Maintenance Expenditure – grant
Q999 – Disability Maintenance Expenditure exemption - rejection