Rate of Family Tax Benefit (FTB) 007-07060000

The online rate estimator can be used to estimate a customer's potential FTB rate.

The online rate estimator will not provide information on the Newborn Supplement (NBS) or Newborn Upfront Payment (NBU). The Resources page contains a link to the NBS/NBU maximum rate matrix.

The rate for FTB instalment customers is worked out using their estimate of adjusted taxable income (ATI) for the financial year and estimated maintenance income.

Income support payment customers are paid FTB fortnightly and receive FTB Part A free of the income test unless they are in an employment income nil rate period. Single income support payment customers receive FTB Part B free of the income test.

An individual's correct rate is worked out during the reconciliation process, when FTB Part A and Part B supplements and Single Income Family Supplement (SIFS) are included in the calculation for eligible families.

Families can choose from a number of FTB payment options to reduce the risk of an overpayment at reconciliation.

If a potential overpayment due to an increase of estimated income or maintenance income is identified, the customer's ongoing FTB rate may be reduced to offset the overpayment under mandatory continuous adjustment.

FTB will continue at a zero rate (CZR-ITH or CZR-IEU) for instalment customers, where the customer has provided a revised family income estimate that reduces the legislative rate of payment to nil. The customer’s entitlement will be confirmed at reconciliation.

Cancellation (CAN-INC) will apply if the source of the estimate is an uplift or the applicable income threshold has changed due to:

• a change in circumstances, or
• indexation to rates and threshold amounts

Customers will need to lodge a lump sum claim after the end of the financial year to assess entitlement to these periods.

Note: to be initially granted FTB a customer must be eligible to a rate above nil. New claim rejection due to income (REJ-INC) continues to apply.

An individual's FTB rate can include:

• FTB Part A
• Part A child rate for each FTB child based on the child's age and circumstances (see the Resources page for more information)
• Energy Supplement Part A (if the person is grandfathered for Energy Supplement)
• Multiple Birth Allowance (MBA)
• Newborn Supplement (NBS)
• Rent Assistance (RA) only if more than base rate Part A is payable
• Part A supplement to eligible individuals after the end of the financial year
• FTB Part B
• Part B rate for the family based on the age of their youngest FTB child, if the person is single or a member of a couple or a grandparent carer
• Energy Supplement Part B (if the person is grandfathered for Energy Supplement)
• Part B supplement after the end of the financial year
• SIFS after the end of the financial year to eligible customers

The FTB Part A child rate may be subject to an FTB Part A rate reduction if the child fails to meet immunisation or Healthy Start for School (HSFS) requirements. The Resources page contains more information

See Rates and thresholds for current FTB Part A (including the Part A higher income free area) and Part B rates.

See the References page for a link to historical rates.

The FTB rate for ACOs is not income tested. It includes:

• base Part A child rate for each child in care (the References page contains a link to historical rates)
• Energy Supplement Part A at base rate (if the person is grandfathered for Energy Supplement)