Your family income is $94,316 or more (less than base rate)

If your family income is $94,316 or more a year (plus $3,796 for each Family Tax Benefit child after the first) the base rate (Table 1) of Family Tax Benefit Part A will reduce by 30 cents for each dollar over that amount until your payment stops.

Table 1: Base Rate of Family Tax Benefit Part A
For each child Per fortnight Per year
Under 18 years $48.30 $1,945.45
18-24 years $64.96 $2,379.80

Please Note: As the Family Tax Benefit Part A Supplement is paid after the end of the financial year, annual figures include the $686.20 per child supplement for 2008/09. The amount is not included in the fortnightly figures.

See example below.

Income limit at which Family Tax Benefit Part A is no longer paid

Family Tax Benefit Part A stops being paid when your family income is equal to or over these income limits.

Table 2: Income limit at which Family Tax Benefit Part A including the supplement is no longer paid
Number of Children
0-17 years		 Number of Children 18-24 years
No children One Two Three
No Children — $102,249 $113,978 $126,607
One $100,801 $112,530 $125,159 $137,788
Two $111,082 $123,711 $136,340 $148,969
Three $122,263 $134,892* $147,521* $160,150*

Please Note:
* Families with income approaching these limits may be entitled to the Family Tax Benefit Part A Supplement which is only available after the end of the financial year.
* The Income limit is higher if you are eligible for Multiple Birth Allowance.
* Income limit is higher than stated if customer has three children aged 13 - 15.

If your family income is equal to or more than the income limits in Table 2, you are not entitled to Family Tax Benefit Part A.

Table 3: Income limit at which fortnightly Family Tax Benefit Part A is no longer paid
Number of Children
0-17 years		 Number of Children 18-24 years
No children One Two Three
No Children — $99,962 $109,403 $119,745
One $98,514 $107,955 $118,297 $128,639
Two $106,507 $116,849 $127,191 $137,532
Three $115,401 $125,743* $136,085* $146,426*

Please Note: The income limit is higher if you are eligible for Multiple Birth Allowance.
* Income limit is higher than stated if customer has three children aged 13 - 15.

Example 1

Sally and Keith have two children under the age of 13 years and their family income is $90,000.

Step 1
$90,000 - $42,559 = $47,441

Step 2
$47,441 x $0.20 = $9,488.20

Step 3
$9,263.70 - $9,488.20 = Less than Nil

As the maximum rate less 20 cents in each dollar above $42,559 is less than the base rate of Family Tax Benefit Part A and their family income is less than the income limit at which Family Tax Benefit Part A reduces below base rate, they are still entitled to the base rate of Family Tax Benefit Part A.

Income Limit
$94,316 +
$ 3,796
$98,112

Therefore, Sally and Keith will get $3,890.90 per year ($1,945.45 X 2).

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