1.1.R.23 Relevant income year

Definition

For the purposes of FA, 'relevant income year' is the income year for which FTB and/or CCB has been paid. Although a recipient may only be eligible for FTB and/or CCB for part of the income year (the claim period), their entitlement is reconciled on their ATI (1.1.A.20) for the entire income year.

Last reviewed: 11 May 2015