Family Tax Benefit (FTB) has two parts and different income tests. Part A is calculated per eligible child using family income. Part B is per family, mainly for single parents and couples with one main income. The figures apply to 2026-27, which began on 1 July 2026. They are maximums or income-test starting points, not a promise of payment.
FTB Part A: maximum, base rate and supplement
The maximum standard Part A rate is $235.48 per child per fortnight for a child aged 0 to 12. It is $306.46 for a child aged 13 to 15, or aged 16 to 19 while meeting the secondary-study requirement. The base rate is $75.60 per child per fortnight. Base does not mean guaranteed: the higher income test can reduce it further, including to nil.
The Part A supplement is up to $970.90 per eligible child for the year. It is paid after Services Australia balances FTB. It can be smaller where eligibility lasted only part of the year or care was shared. Family adjusted taxable income must be $80,000 or less for any Part A supplement, even when an income support payment otherwise qualifies the family for the maximum Part A rate.
| Child age | Max / fortnight | Base / fortnight | Supplement / year |
|---|---|---|---|
| 0–12 | $235.48 | $75.60 | Up to $970.90 |
| 13–15 | $306.46 | $75.60 | Up to $970.90 |
| 16–19, in study | $306.46 | $75.60 | Up to $970.90 |
These Services Australia Part A rates took effect on 1 July 2026. The older child's maximum rate depends on meeting the secondary-study rules. The supplement is an annual ceiling, not another fortnightly amount; the Family Assistance Guide separates it from the standard rate.
Shared care changes the Part A rate. Child support can bring in a Maintenance Income Test and, where a child is from a previous relationship, the Maintenance Action Test can restrict payment above the base rate. Immunisation and Healthy Start for School requirements can also affect it. The Family Tax Benefit calculator estimates the common case.
When child support changes Part A
If you or your partner care for a child from a past relationship, Services Australia's Maintenance Action Test requires reasonable steps to seek child support to receive more than the Part A base rate. Applying for a child support assessment can meet the test. Services Australia asks families facing difficulties, including family violence, to contact its Families line; an exemption may apply. This is a separate question from whether a payment is actually collected.
The Maintenance Income Test can then reduce Part A above the base rate when you or your partner receive, or are entitled to receive, child support or spousal maintenance. Services Australia has different rules for Child Support collection and private collection when balancing child support and Part A. The site's calculator does not model either maintenance test, so an estimate for a family receiving child support can be too high.
The two Part A income tests
At family adjusted taxable income of $69,131 or less, a family may receive the maximum Part A rate. From above $69,131, Part A generally reduces by 20 cents for each extra dollar until it reaches the base rate. The income at which a family reaches the base rate depends on the number and ages of its children; with three or more children, Services Australia says it won't automatically reduce payments to the base rate.
| Family ATI | Part A test | Effect |
|---|---|---|
| Up to $69,131 | Maximum area | No income reduction |
| Above $69,131 | Lower taper | 20c per $1 |
| Above $123,078 | Higher taper | 30c per $1 |
These are annual family adjusted taxable income (ATI) thresholds, effective from 1 July 2026. The higher taper is applied to the rate remaining at that point, which can be above the base rate for some families. The Family Assistance Guide's current income-test amounts confirm both free areas.
Above $123,078 in family income, the rate reduces by 30 cents for each extra dollar until it reaches nil. This higher test applies to the rate the family holds at that point. Some larger families still receive more than the base rate at the threshold. There is therefore no single Part A cut-off income for all families; Services Australia publishes different cut-offs by children's ages and number, and notes that Rent Assistance or Energy Supplement can change them.
These tests use adjusted taxable income, not take-home pay, and may include adjustments beyond taxable salary. A changed estimate can change fortnightly payments and balancing. FTB can be paid fortnightly or claimed as a lump sum after the year.
FTB Part B: one rate per family
Part B's maximum standard rate is $200.34 per family per fortnight when the youngest child is aged 0 to 4, or $139.86 when the youngest is aged 5 or older and otherwise eligible. Its supplement is up to $478.15 per family for 2026-27, paid after balancing. Unlike the Part A supplement, it has no separate $80,000 family-income ceiling. The Part B supplement forms part of the maximum amount reduced by the lower earner income test, so it is not necessarily an all-or-nothing extra.
| Family | Youngest child | Max / fortnight |
|---|---|---|
| Single parent | 0–4 | $200.34 |
| Single parent | 5–18 | $139.86 |
| Couple | 0–4 | $200.34 |
| Couple | 5–12 | $139.86 |
| Grandparent couple | 5–18 | $139.86 |
The table shows the standard Part B rate before income or care adjustments. Age eligibility differs by family type, as set out in Services Australia's Part B eligibility rules.
For a single parent or single carer, Part B can be paid up to the end of the calendar year the youngest child turns 18, subject to the study requirement for older children. If their annual adjusted taxable income is $124,327 or less, they can get the maximum Part B rate under this income test; above that amount, Part B is not payable.
For a couple, the youngest child generally has to be under 13. The higher earner must have adjusted taxable income of $124,327 or less. The lower earner can earn $7,154 before Part B starts to reduce by 20 cents per additional dollar. Services Australia says some Part B remains if the lower earner is below $35,661 with a youngest child under 5, or below $27,777 with a youngest child aged 5 to 12. Those are not limits on total family income: both earners' positions matter. Part B is also not paid on days Parental Leave Pay is paid.
| Earner test | Limit | Result |
|---|---|---|
| Higher earner | $124,327 | Above: no Part B |
| Lower earner | $7,154 | Free area |
| Above free area | — | Reduces 20c per $1 |
This two-part income test applies to ordinary couples. A single parent is tested against the primary earner limit without a second earner taper. Partnered grandparent carers are an exception to the ordinary couple age rule: Services Australia says they may receive Part B until the end of the calendar year their youngest child turns 18, with full-time secondary study required for an older child. Their two-earner income test still applies. The site's calculator does not model that grandparent age exception.
If a parent returns to work
The usual lower earner test uses annual income. Services Australia says the lower earner in a couple who starts or returns to work for the first time after caring for a newborn or newly arrived child may qualify for the maximum Part B rate for the earlier part of that financial year. It is worked out once actual annual income is confirmed at balancing or after a lump-sum claim. This return-to-work period applies once per child unless another eligible child comes into care. Families need to tell Services Australia about the return to work within 12 months after the end of that financial year. The calculator's steady-year example below does not model this period.
Worked example: two children and one earner
Take a couple with children aged 3 and 10 on 1 July 2026, full care throughout 2026-27 and family adjusted taxable income of $65,000, all earned by one parent. Assume no child support, no Parental Leave Pay and that the other Part A eligibility requirements are met. Because income is below the Part A maximum-rate threshold, the site's engine calculates $12,278.60 in annual Part A standard rate for the two children. It adds $1,941.80 in Part A supplements, bringing estimated Part A to $14,220.40.
The youngest child is under 5 and the lower earner has no income, so the engine calculates $5,223.15 in annual Part B standard rate plus its $478.15 supplement: $5,701.30 in Part B. The combined modelled annual amount is $19,921.70. These annualised figures include supplements paid after balancing. Changes in income, care or circumstances change actual entitlement. The model excludes Rent Assistance, Energy Supplement and other additions.
Single parent with a school-age child
A single parent with full care of one child aged 8, family ATI of $50,000 and no child support or Parental Leave Pay meets the model's maximum-rate income tests. For a full year at those circumstances, it estimates $6,139.30 standard Part A plus $970.90 supplement, or $7,110.20 Part A. Standard Part B is $3,646.35 plus $478.15 supplement, or $4,124.50 Part B. The modelled total is $11,234.70. Services Australia’s rates and single-parent Part B test are the basis; a real child support or care arrangement may change the result.
Couple with two earners
Consider a couple with children aged 3 and 8 on 1 July 2026, full care and family ATI of $95,000, comprising $70,000 for the higher earner and $25,000 for the lower earner. For the same full-year assumptions, the model estimates $7,104.80 in Part A, with no Part A supplement because ATI exceeds its income ceiling. Its Part B is $2,132.10, including the remaining $478.15 supplement. The combined estimate is $9,236.90. The lower earner's income reduces Part B even though the higher earner is below its limit. Compare the two tests separately in the Family Tax Benefit calculator.
For families using child care, CCS and Family Tax Benefit together explains the shared income estimate and separate tests. How much Child Care Subsidy will I get? covers that payment's calculation.
How to claim and choose when to be paid
Services Australia's claim guide takes you through a Centrelink claim linked to myGov, including identity, child details, income estimates and any supporting documents it requests. You can claim fortnightly for a new child before the expected birth or adoption, or claim an annual lump sum after the year. For an older child, Services Australia says to claim as soon as you think you are eligible. Check who can get FTB, including residence and care rules, before relying on a rate table.
Fortnightly, base rate or year-end payment
If you claim fortnightly, Part A payment choices include the calculated rate each fortnight, only the base rate each fortnight with any extra decided at balancing or no Part A during the year and a payment after balancing. Part B has its own payment choices on that page. An annual lump-sum claim is a separate route after the financial year. Supplements are settled after the year rather than included in the fortnightly standard rate.
Balancing your estimate against actual income
After the year, Services Australia balances FTB using the recipient's and, if applicable, partner's confirmed actual income. The ATO usually passes on income when tax returns are lodged; a person not required to lodge must advise non-lodgement. The result can be a top-up, no change or an overpayment. An eligible supplement or top-up may also be offset against a debt, as the Family Assistance Guide explains.
What can change your payment during 2026-27?
Income is only one moving part. Services Australia asks families to keep their income estimate current, and its Part A payment page explains that care percentage, child age and eligibility requirements affect the rate. A birth, separation, new partner, change in shared care, child support or Parental Leave Pay days may change entitlement. Tell Services Australia about changes as they happen; an annualised calculator result assumes the same circumstances throughout the year. A single parent receiving an income support payment for the whole year may not need to do anything for FTB to balance, although other income-confirmation requirements can still apply.
The 30 June claim and income-confirmation deadline
Services Australia gives families 12 months after the end of the financial year to confirm family income for FTB or claim it as an annual lump sum. Under that current rule, the deadline for 2026-27 works out to 30 June 2028. Its published time-limits page currently lists the exact earlier-year deadlines, so confirm the 2026-27 date there as the year ends. A later ATO tax-return extension does not automatically extend the FTB time limit.
Where a family received FTB during the year, the recipient and their partner, if any, generally need to confirm income so Services Australia can balance it. That usually happens through tax returns. A person who does not need to lodge a return must tell Services Australia and confirm their income another way. Missing the deadline can mean missing top-ups and supplements, and an unbalanced payment can become a debt. Services Australia says to contact its Families line where special circumstances prevented a timely claim or confirmation.
Frequently Asked Questions
No. The base rate is a stage in the income test, not a floor. At higher family income Part A can reduce below it or to nil. Care percentage and other eligibility rules can also change what is paid.
No. They are settled after the year; see the Part A and Part B rate sections for their different income tests.
Sometimes. The higher earner limit, lower earner taper and youngest child's age all matter; see the Part B income test above.
FTB paid during the year is based on the estimate Services Australia holds. Balancing uses actual family income after the year. Updating the estimate can change ongoing payments, while balancing can produce a top-up or a debt.
Child support can affect Part A under separate maintenance tests. See "When child support changes Part A" above for both tests and the calculator's limitation.
Yes, potentially. See the Part B section above for the grandparent age and study rules; the two-earner income test still applies.
No year-specific date is published yet. The 12-month rule implies the 30 June 2028 date explained in the deadline section above.
No. Services Australia says Part B is not paid on days you or your partner receive Parental Leave Pay. The full-year examples above assume no such days.