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Family Tax Benefit (FTB) dates of effect 007-07070050



This document outlines information relating to Family Tax Benefit (FTB) dates of effect and notification requirements.

Notification requirements for FTB customers

This table describes the process to follow when a customer advises a change of circumstances or revised estimate of income.

Item

Description

1

Customer advises of change of non-income related circumstance (for example, birth of child) + Read more ...

If the change of circumstance results in an unfavourable determination, the date of effect (DOE) is the date the change in circumstances occurred.

If the change results in a favourable determination and the change of circumstances occurs:

  • Where the change and the notification of the change is in the same financial year or in the following financial year, the DOE will be the date the change in circumstances occurred. See Example 1
  • Where the notification of the change is after the end of the financial year following the year in which the change occurred, the DOE will be no earlier than 1 July of the financial year prior to notification of the change. See Example 2

Example 1: on 1 November 2013 (2013/14 financial year) a Family Tax Benefit (FTB) customer advises a child came into their care on 4 April 2013 (2012/13 financial year). As they are advising in the year following the financial year in which the change occurred, the DOE will be same as the date of the change in favourable circumstance, 4 April 2013. They will be entitled to any arrears payable from 4 April 2013.

Example 2: on 1 November 2014 (2014/15 financial year) a Family Tax Benefit (FTB) customer advises a child came into their care on 4 April 2013 (2012/13 financial year). As they are advising after the end of the 2013/14 financial year (the financial year following the change), the DOE will be 1 July 2013 (the start of the financial year prior to notification, that is 2013/14). This means any FTB arrears will only be payable from 1 July 2013.

2

Customer provides or revises estimate + Read more

The date of effect (DOE) depends on the circumstances, see Updating income estimates for the current financial year.

3

Child Support reassesses amount of maintenance a customer should receive + Read more

  • Date paid to + 1
  • Date of Child Support assessment at reconciliation

4

Child Support payment to customer + Read more

5

Income confirmed by Australian Taxation Office (ATO) at reconciliation + Read more

Beginning of relevant income year.

6

Maintenance confirmed by Child Support at reconciliation + Read more

  • Beginning of relevant income year

Change in the way maintenance received is treated

  • Date paid to + 1
  • Actual date of effect (DOE) used at reconciliation

7

Rate increases + Read more

If something happens that means the customer's FTB rate will increase, the customer must let Services Australia know by the end of the next financial year to be paid the higher rate from the date of the event. Otherwise, their rate can only increase from the beginning of the financial year prior to the one in which the customer advises the change to Services Australia.

8

Cancellations + Read more ...

Reason for cancellation:

  • Date of effect (DOE) to be used

Information not provided as requested:

  • Date paid to (DPT)+ 1

Change of address not advised:

  • DPT + 1

Child makes claim for payment:

  • Date child's payment is granted from

Tax File Number (TFN) not provided within 28 days of claim or request:

  • DPT + 1

Income Tax Return not lodged by the end of year 2:

  • First day they were entitled in lodgement year (no effect on Family Tax Benefit (FTB) for entitlement year or following years)

Customer request to withdraw / voluntary surrender (CLR):

  • Effect Date defaults to DPT + 1 but can be updated to today’s date if requested

See Cancellation of Family Tax Benefit (FTB) for more information.

9

Restorations + Read more

If a customer later provides information by the end of the next financial year, their FTB is restored from the date it was cancelled in these cases only:

  • Tax File Number (TFN)
  • Whereabouts unknown
  • Information requested, not supplied

If recording an estimate is required before payment can be restored, see Updating income estimates for the current financial year.