Maintenance income: motor vehicle expenses 277-51100020

A Family Tax Benefit (FTB) customer, their partner or their FTB child receives a motor vehicle or motor vehicle expenses as child support or spousal maintenance.

For action at initial contact, or to determine if the value of the motor vehicle or expenses needs to be manually assessed and recorded, see Non-cash maintenance income assessment for Family Tax Benefit (FTB).

Is the vehicle available for the payee to use?

• Yes, go to Step 3
• No, do not assess as maintenance income unless it is stated as child support or spousal maintenance in a court or Child Support registered agreement. Procedure ends here

Is the car also available for the payer's use?

• Yes, go to Step 5
• No, go to Step 4

Assess all running expenses paid by the payer (e.g. petrol, oil, batteries, tyres, registration, ongoing maintenance).

Go to Step 6.

Only assess extra running expenses that the payer must pay so that the vehicle is available for the payee to use.

For example: Payer contributes $50 pw for petrol, but car is available for both to use. Only $25 pw can be assessed as maintenance.

Does the payee own or jointly own the vehicle?

(If there is a joint loan for the car, take it as jointly owned)

• Yes, go to Step 7
• No, go to Step 8

• Assess the portion of expenses that relate to the payee's ownership of the vehicle e.g. car loan repayments, car insurance, modifications, major repairs, etc. If jointly owned by payer/payee, assess 50% of those expenses
• If ownership of the vehicle has been transferred to the payee, it may be assessed differently depending on the value. See Updating and effect of capitalised maintenance income assessment for Family Tax Benefit (FTB)
• To record the value as ordinary maintenance income, see Recording private maintenance
• Procedure ends here

Do not assess expenses such as car loan repayments, car insurance, modifications, major repairs, etc. The payee is not benefiting from these because the vehicle does not belong to them.