Family Tax Benefit Part B

Family Tax Benefit B is paid in addition to any Part A entitlement, and is for single income and sole parent families. Eligible carers who can receive the Family Tax Benefit Part B include a parent, guardian, foster carer, grandparent, or other carer.

The Family Tax Benefit Part B can’t be received by a family receiving Paid Parental Leave, or for a child receiving pension or the Youth Allowance.

It is payable until your youngest child turns 16, or if a full time student, until the end of the calendar year of turning 18. You must have care of the child for at least 35% of the time.

From 1 July 2015, the primary earner income limit will be $100,000.   

Income Limits

(based on the formula for adjusted taxable income):

  • The main or sole income earner’s income is at or below $150,000. Income above this limit means no benefit is payable. This threshold changes to $100,000 from 1 July 2015.
  • If a couple, the second earner’s income in excess of the following limits reduce the benefit by 20 cents per dollar of excess:
    • 2015-16: $5,402
    • 2014-15: $5,329
    • 2013-14: $5,183
    • 2012-13: $5,037
    • 2011-12: $4,891

Maximum Benefits Payable 2015-16

  • Youngest Child’s Age – Under 5 years: $$4,339.85
  • Youngest Child’s Age – Under 5 to 18 years: $3,139.00

Maximum Benefits Payable 2014-15

  • Youngest Child’s Age – Under 5 years: $4,274.15
  • Youngest Child’s Age – Under 5 to 18 years: $3,091.55

Maximum Benefits Payable 2013-14

  • Youngest Child’s Age – Under 5 years: $4,171.95
  • Youngest Child’s Age – Under 5 to 18 years: $3,018.55

Part B Supplement

Benefits can be paid in a lump sum annually, or fortnightly apart from the supplementary benefit of $354.05 which is paid annually after the end of the income year on the basis of confirmed taxable income. The benefit amounts stated above include the supplement amount.

Energy Supplement Part B 2015-16

Maximum rates per fortnight

  • Youngest child under 5 years: $2.80
  • Youngest child aged 5–18 years: $1.96

Clean Energy Supplement Part B 2013-14

Maximum rates per fortnight

  • Youngest child under 5 years: $2.66
  • Youngest child aged 5–18 years: $1.96

Maximum Benefits Payable 2012-13

  • Youngest Child’s Age – Under 5 years: $4,117.20
  • Youngest Child’s Age – Under 5 to 18 years: $2,978.40

Maximum Benefits Payable 2011-12

  • Youngest Child’s Age – Under 5 years: $4,004.58
  • Youngest Child’s Age – Under 5 to 18 years: $2,898.10

This is generalised information relating to individuals and not advice.  Only the Department of Human Services can assess, approve and pay Family Tax Benefits based on your specific circumstances.

See also

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This page was last modified on 1 July 2016