|
此文章由 fiona_cf 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 fiona_cf 所有!转贴必须注明作者、出处和本声明,并保持内容完整
Income test for Family Tax Benefit Part B
This income test for Family Tax Benefit Part B is effective from 1 July 2012.
Family Tax Benefit Part B is for families (single parent or couple) in which the primary earner has an adjusted taxable income of $150 000 or less per year.
If you are a single-parent family with an annual adjusted taxable income of more than $150 000, you will not be eligible for Family Tax Benefit Part B. If your income is at or below this limit you will continue to get the maximum rate of Family Tax Benefit Part B.
If you are a two-parent family in which your primary earner has an annual adjusted taxable income of more than $150 000, you will not be eligible for Family Tax Benefit Part B. This is regardless of the lower income of the other parent.
If the primary earner’s income is at or below this limit, Family Tax Benefit Part B will be assessed on the basis of the second earner’s income. Secondary earners can earn up to $5037 each year before it affects the rate of Family Tax Benefit Part B.
Payments are reduced by 20 cents for each dollar of income earned over $5037.
If you are the secondary earner and your partner earns $150 000 or less, you can still get some Family Tax Benefit Part B if your income is below:
$25 623 a year, if your youngest child is under five years of age, or
$19 929 a year, if your youngest child is 5–18 years of age.
You and your partner cannot receive Family Tax Benefit Part B during a Paid Parental Leave[2] period, but it may be paid after the Paid Parental Leave period ends.
We will automatically adjust your payments to avoid or reduce a projected Family Tax Benefit overpayment. This applies to you if you get your payment in fortnightly instalments. |
|