Automatic Uplift of income estimates 108-05030050

Policy

Family Assistance Guide, 1.1.I.85, Indexed income - actual or estimate (FTB)

Family Assistance Guide, 3.2.8, Reasonable Estimate of Income

Family Assistance Guide, 3.5.1 CCS - Combined Annual ATI (Child Care Subsidy)

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the ‘Latest’ version.

Indexation of income estimates

A New Tax System (Family Assistance) (Administration) Act 1999

• section 20, Determination of rate may be based on estimate, indexed estimate or indexed actual income
• section 20A, Indexed estimates
• section 20B Indexed actual incomes
• section 20C Indexed estimates and indexed actual incomes of members of couples

Estimate not reasonable

A New Tax System (Family Assistance) (Administration) Act 1999, section 28A, Variation of instalment entitlement determination where estimate of an amount is not reasonable

Reassessments

A New Tax System (Family Assistance) (Administration) Act 1999

• section 31A, Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates
• section 31, Variation of instalment entitlement determination to reflect changes in eligibility

Child Care Subsidy (CCS)

A New Tax System (Family Assistance) Act 1999

• Part 4A, Division 6, section 85FA Amount of child care subsidy
• Schedule 2, Part 1, Amount of child care subsidy
• Schedule 3, Adjusted taxable income

A New Tax System (Family Assistance) (Administration) Act 1999

• Division 4 – Estimates etc. of adjusted taxable income
• section 67DB, Determinations when adjusted taxable income is not known
• section 67DC, Indexed estimates
• section 67DE, Indexed estimates and indexed actual incomes for members of couples