Maintenance reconciliation for Family Tax Benefit (FTB) 277-51190000
Policy
Family Assistance Guide, 6.4.2.30, FTB Reconciliation Due to Maintenance Income
Family Assistance Guide, 6.4.2.40, Impact of Maintenance Action Test on FTB Reconciliation
Legislation
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Family Tax Benefit (FTB) Part A is limited to the base rate for a child if the customer or their partner is entitled to apply for child support for the child but does not take reasonable action. See:
A New Tax System (Family Assistance) Act 1999
- Schedule 1, clause 10, Effect of maintenance rights
- Schedule 1, Part 2, Division 5, Maintenance income test
- Schedule 1, clause 20A, Annualised amount of maintenance income
- Schedule 1, clause 19B, Application of maintenance income test to certain pension and benefit recipients and their partners