Skip to navigation Skip to content

Maintenance income: trusts 277-51100050

Expand/Collapse all sectionsExpand all


This document outlines the procedure when assessing income from a trust which can affect the rate of the Family Tax Benefit (FTB) Part A.

Trust income as maintenance income

Income from a trust may be assessed as maintenance income which can affect the rate of Family Tax Benefit (FTB) Part A.

Income from a trust can be maintenance income of a person if:

  • it is received as child support or as spousal maintenance from a person liable to pay child support or spousal maintenance, and
  • it is actually received (only beneficiaries can receive income from a trust, and sometimes the discretion to release the payments made into a trust is not exercised)

Any income from the trust of a deceased parent is not assessable as maintenance income. It may need to be assessed as ordinary income of the child or person.

Centrelink may request a copy of the Trust Deed and the financial statements of the trust to assess income from the trust.

Some maintenance income is not assessable as it is exempt maintenance income.

Child Support agreements

Child Support agreements with a start date of 1 July 2008 or later are no longer manually assessed or coded by Centrelink staff, they are assessed by Child Support.

For agreements with a start date before 1 July 2008, any non-cash maintenance must be manually recorded on the Centrelink system for the period up to and including 30 June 2008. For agreements that were in place before 1 July 2008 that have been accepted by Child Support and transitioned under the Child Support Scheme Reforms from 1 July 2008, non-cash maintenance previously coded on the Centrelink system is maintained by Centrelink.

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

Non-cash maintenance income assessment for Family Tax Benefit (FTB)

Family Tax Benefit (FTB) customer receives spousal maintenance

Recording private maintenance income on Centrelink systems

Cancellation of Family Tax Benefit (FTB)

Identifying and making suitable referrals to the Complex Assessment Officer (CAO)

Assessment of income and assets from business structures for Centrelink payments