Retrospective child support assessments and Family Tax Benefit (FTB) 277-51130010

Policy

Family Assistance Guide 3.1.7.20 Estimating maintenance income

For information about using entitlement method to estimate annual maintenance income, see Family Assistance Guide 3.1.7.2,1 Maintenance income - entitlement method

For information about review of child support entitlement - maintenance income taken to have not been received, see Family Assistance Guide 3.1.7.10 Maintenance income test - general provisions

For information about using the disbursement method to assess annual maintenance income, see Family Assistance Guide 3.1.7.22 Maintenance income - disbursement method

For information about taking arrears out of the assessment of maintenance income, see Family Assistance Guide 3.1.5.50 Reasonable maintenance action completed - Child Support collect

Legislation

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A New Tax System (Family Assistance) Act 1999, Schedule 1, Part 2, Division 5, Maintenance Income Test

A New Tax System (Family Assistance) (Administration) Act 1999, section 31B, Variation of instalment entitlement determination to reflect revised maintenance income estimates

A New Tax System (Family Assistance) (Administration) Act 1999, section 109E, Date of effect of certain decisions relating to payment of family tax benefit by instalment