Family Tax Benefit — FTB Part A & Part B Rates

Family Tax Benefit (FTB) helps Australian families with the cost of raising children. It has two parts: FTB Part A (per child, income-tested) and FTB Part B (additional assistance for single parents and one-income families). This guide covers 2026 rates and how to claim.

FTB Part A — Per-Child Payment

FTB Part A is paid per child and is means-tested on your family's income. The rate depends on the age of the child.

FTB Part A Income Test

• Your family's adjusted taxable income (ATI) is assessed
• If your ATI is $60,000 or less, you receive the maximum rate
• Between $60,000 and $99,000, your payment reduces by 20 cents per dollar
• Above $99,000, your payment reduces by 30 cents per dollar
• Part A pays the maximum rate while family adjusted taxable income is $69,131 or less, reduces by 20 cents per dollar to the base rate, then reduces further once income passes around $123,078
• For larger families, the cut-out point is higher (add approximately $3,666 in ATI allowance per additional child)

FTB Part A Supplement

After the end of the financial year, if your actual income is lower than estimated, you may receive the FTB Part A Supplement of up to $970.90 per child (2026-27).

FTB Part B — Extra Support for Single Parents & One-Income Families

FTB Part B provides extra assistance for single parents and families with one main income. It is paid per family (not per child) until the youngest child turns 16.

FTB Part B Income Test

• The secondary earner (lower income parent) can earn up to $8,000 per year before Part B reduces
• For every dollar over $8,000, Part B reduces by 20 cents per dollar
• Part B cuts out when the secondary earner's income reaches approximately $29,343 (for single parents) or $30,343 (for couple families)
• Note: Single parents have no primary earner income limit — Part B is not tested on the single parent's own income

How to Claim Family Tax Benefit

1. Log into myGov and link Centrelink
2. Select "Make a claim" and choose "Family Tax Benefit"
3. Provide your family details, including information about your children, partner, and income estimates
4. Upload supporting documents (birth certificates, proof of income)
5. Choose how to be paid — fortnightly, lump sum at the end of the financial year, or a mix of both
6. Submit the claim and track progress in your Centrelink online account

Annual Reconciliation

Each year after tax returns are lodged, Centrelink reconciles your estimated income with your actual income:

• If your actual income was lower than estimated, you may receive a top-up payment (including supplements)
• If your actual income was higher than estimated, you may have a debt to repay
• You must lodge your tax return (or tell Centrelink you don't need to) each year to finalise your FTB
• Reconciliation usually occurs between July and September each year

Newborn Supplement

If you have a baby or adopt a child, you may be eligible for the Newborn Supplement (paid as part of FTB Part A):

• First child: up to $1,849.50
• Second and subsequent children: up to $616.50
• Paid in fortnightly installments over 13 weeks
• Income tested under FTB Part A rules

Stillborn Baby Payment

Families who experience a stillbirth may be eligible for the Stillborn Baby Payment of up to $1,849.50 (same rate as the Newborn Supplement for the first child).

Multiple Birth Allowance

Families with triplets or quads may be eligible for the Multiple Birth Allowance of up to $185.34 per fortnight for each additional child beyond the first (i.e. triplets = 2 extra, quads = 3 extra).

This guide is updated for 2026. Check Services Australia website for latest rates.

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How FTB Reconciliation Works at Tax Time

Family Tax Benefit is paid through the year based on the income you estimate when you claim, then reconciled against your actual adjusted taxable income after you lodge your tax return. If your actual income came in lower than your estimate, Services Australia pays you a top-up — including the FTB Part A Supplement of up to $970.90 per child for 2026-27. If your income was higher than your estimate, you may have to repay the difference, which is why many families prefer to overestimate slightly.

Because FTB is reconciled annually, the income test matters in two ways: the maximum Part A rate applies while family adjusted taxable income is $69,131 or less (2026-27), reducing by 20 cents per dollar to the base rate, with a steeper reduction at higher incomes. Part B is designed for single parents and single-income families — it phases out once the primary earner's income exceeds around $124,327, and the lower earner can earn about $7,154 before their own reduction starts.

Action Plan: FTB in 2026-27

1. Claim FTB within 12 months of your child's birth — there are strict time limits on backdating.
2. Update your income estimate whenever your circumstances change (job loss, pay rise, new child) to avoid a surprise debt at reconciliation.
3. Lodge your tax return promptly each year — reconciliation, and any supplement payment, depends on it.
4. Check that your FTB includes Rent Assistance if you rent privately — it is paid automatically with Part A for eligible families.
5. If your child was stillborn or died, ask about the Stillborn Baby Payment and Newborn Supplement eligibility.