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 $50.12 $2,018.45
18-24 years $67.34 $2,467.40

Note: As the Family Tax Benefit Part A Supplement is paid after the end of the financial year, annual figures include the $711.75 per child supplement for 2009/10. 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 — $102,541 $114,562 $127,519
One $101,045 $113,065 $126,023 $138,980
Two $111,569 $124,526 $137,484 $150,441
Three $123,030 $135,987* $148,945* $161,902*

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 — $100,169 $109,817 $120,402
One $98,672 $108,320 $118,905 $129,490
Two $106,824 $117,409 $127,994 $138,579
Three $115,912 $126,497* $137,082* $147,667*

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 $95,000.

Step 1
$95,000 - $44,165 = $50,835.00

Step 2
$50,835 x $0.20 = $10,167.00

Step 3
$9,606.80 - $10,167.00 = 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 $4,036.90 per year ($2 018.45 X 2).

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