Relationship Status for Family Tax Benefit (FTB) 007-07030130

Unless the person under the age of consent is legally married, they cannot be considered a member of a couple. This means both the customer and their 'partner' must be assessed under the single qualification and payability conditions and should not be linked to their 'partner' until the youngest member of the couple has reached the age of consent.

However, even though the customer is to be assessed under the single qualification and payability conditions, they must not receive higher than the partnered rate of the applicable payment. Ensure the 'partner's' income is taken into account, and a manual rate is paid.

The customer is treated as single under family assistance law as this definition of a member of a couple applies. The rate of Family Tax Benefit (FTB) Part A (and Child Care Subsidy (CCS)) is based on the adjusted taxable income circumstances of the customer only. FTB Part B is not income tested if the customer is assessed as single and receiving an income support payment. If the customer is not receiving an income support payment, FTB Part B is only payable if the customer's adjusted taxable income does not exceed the Part B primary earner income limit.

While there is no minimum age for claiming child support, if the customer and/or their partner, is under the age of consent and living as a member of a couple with the other parent of their child, they are not required to take reasonable action to obtain child support against that person. The customer must have their maintenance action for the applicable child/ren manually coded to show they are passing the MAT. Maintenance action must be reviewed when the youngest partner reaches the age of consent, or when the parents separate if this occurs first.

If a person is a member of a couple, then the person's income and the partner's income are taken into account when working out the person's rate of Family Tax Benefit. Tax File Numbers must be provided for both the customer and partner (where applicable). This information must be provided within 28 days. The rate of Family Tax Benefit must be greater than nil after the income test has been applied for a person to be eligible.

Whenever a Family Tax Benefit customer contacts, a check if the customer needs to revise their current family assistance income estimate must be conducted. The customer must also be advised of the choices available to help reduce the chance of an overpayment during the reconciliation process.

If there is doubt about whether a customer should be treated as a member of a couple or not, an assessment of whether the customer is a member of a couple must be undertaken.

Any customer who is living in a domestic relationship but they, or their partner, are under the age of consent, cannot be recognised as a member of a couple and cannot be linked as a couple on the system.

These customers are treated as single. Their rate of Family Tax Benefit (FTB) Part A (and Child Care Subsidy (CCS)) is based on the adjusted taxable income circumstances of the customer only. FTB Part B is not income tested if the customer is assessed as single and receiving an income support payment. If the customer is not receiving an income support payment, their FTB Part B is income tested.

If the customer and/or their partner is under the age of consent and living as a member of a couple with the other parent of their child, they are not required to take reasonable action to obtain child support against that person. The circumstances will be reviewed when the youngest member of the couple reaches the age of consent.