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Calculating and recording the Maintenance Income Credit (MIC) for Family Tax Benefit (FTB) lump sum claims 277-51190020

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This page contains links to policy and legislation.

Policy

Family Assistance Guide, 3.1.7, Maintenance Income Test

Legislation

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

A New Tax System (Family Assistance) Act, 1999

  • Schedule 1, Part 2, Division 5, Maintenance income test
  • Schedule 1, clause 20A, Annualised amount of maintenance income