Eligibility for Family Tax Benefit (FTB) 007-07040000

FTB consists of:

• FTB Part A for each FTB child in their care. Part A can include additional components depending on the family's circumstances; Large Family Supplement (LFS) (not payable from 1 July 2016), Multiple Birth Allowance (MBA), Newborn Supplement (NBS) and Rent Assistance (RA)
• FTB Part B - provides extra assistance to single parents, non-parent carers (including grandparents) and couples with one main income and is paid per family
• Single Income Family Supplement (SIFS), paid after the end of the financial year, if eligible. Note: SIFS is not payable to new recipients from 1 July 2017, however existing recipients may be eligible if they meet the grandfathering provisions

There are separate income tests for FTB Part A, FTB Part B and SIFS.

Claimants can use the online estimator option to estimate their potential FTB entitlement.

To be eligible for FTB, individuals need to meet claim requirements. FTB can be claimed as fortnightly instalments or as a lump sum for the previous financial year.

Instalment recipients are paid FTB during the year based on their reasonable annual income estimate. Their correct entitlement is calculated after the end of the financial year during FTB reconciliation when, if eligible, Part A and Part B supplements and SIFS are included. Families not eligible for FTB during the year may become eligible after the end of the financial year due to the inclusion of supplements in the maximum rate.

Approved Care Organisations (ACO) may be eligible for FTB Part A at the base rate for children in their care. In some circumstances they may be eligible for Energy Supplement Part A. An ACO cannot be paid FTB for a child if an individual is eligible for FTB for the child. A person providing care for a child living in an ACO may retain eligibility for FTB for the child.

ACOs are not entitled to any other FTB components or SIFS.