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Determining if a payment is child support/maintenance income for Family Tax Benefit (FTB) 277-51080010

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Policy

Family Assistance Guide, 3.1.7.12, Exempt maintenance income

Family Assistance Guide, 3.1.7.11, Assessable maintenance income

Legislation

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For the definitions of maintenance income and capitalised maintenance income, see A New Tax System (Family Assistance) Act 1999, section 3, Definitions.

For more about the meaning of maintenance income, capitalised maintenance income, and exempt child disability expenses, see A New Tax System (Family Assistance) Act 1999, section 19, Maintenance income.

Maintenance income received by a customer's child is included, see A New Tax System (Family Assistance) Act 1999, Schedule 1, clause 19A, Extended meaning of receiving maintenance income.

Maintenance income received by the customer's partner is included, see A New Tax System (Family Assistance) Act 1999, Schedule 1, clause 21, Maintenance income of members of couple to be added.