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Assessing child support received for child disability expenses for Family Tax Benefit (FTB) 277-51120000

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Disability expenses

Table 1: Maintenance income received for an FTB child specifically for expenses due to the child's permanent or long-term physical, intellectual or psychiatric disability or learning difficulty is not assessable under the maintenance income test.

Item

Description

Approved disability expenses
  • Special equipment purchase or hire
  • Special school fees
  • Medications associated with the disability

Unapproved disability expenses
  • Dentist or orthodontic work unless directly associated with the child’s disability
  • Private school fees

Disability Maintenance Expenditure percentage

Table 2: this is the amount paid to cover the child's disability expenses divided by the total maintenance income received for the child and then expressed as a percentage (x 100/1).

Item

Description

Single Child

Where $30 per week is paid by the payer to cover Sarah's visits to a physiotherapist and the total amount of child support paid by the payer is $100 per week, then the Disability Maintenance Expenditure is 30/100 (as a percentage) = 30%.

Multiple Children

A customer has 3 children. They have their child support assessment increased by $1,000 for 2 children in the case due to disability. Total current assessment is $3,000 pa

Calculation required:

$500 (1,000/2 - per child) / $1,000 (assessment for 1 child) x 100 = 50% for 1 child

Coding required:

50% Disability Maintenance Expenditure would need to be coded for each of the 2 children for whom the assessment was changed due to disability. This will disregard a total of $1,000 ($500 for each child) and customer's FTB will be assessed on $2,000 in total.

Letters

Services Australia has endorsed the letter or electronic message for use. It is the latest version. Do not use locally produced letters or electronic messages.

Q999 – Disability Maintenance Expenditure – grant

Q999 – Disability Maintenance Expenditure exemption - rejection