1.2.11 Single Income Family Supplement (SIFS) - Description

Summary

The SIFS provides assistance of up to $300 a year for families with a main income earner who earns between $68,000 and $150,000. This supplement recognises that, unlike dual income families at similar household income levels, single income families would receive little or no assistance through tax changes.

The SIFS will be paid to individuals who have a qualifying child (2.11.2) and where the main income earner has a taxable income of between $68,000 and $150,000. If there is a secondary earner in the family, their income needs to be below $18,000.

ACOs are not eligible for the SIFS.

All individuals who receive FTB will be automatically assessed for SIFS eligibility without the need for a specific claim. These individuals will only be assessed for SIFS (6.7) after FTB reconciliation (6.4) which occurs at the end of the income year following the lodgement of tax returns by the individual and/or their partner/s (4.1.1.50).

Individuals who are not eligible to receive the SIFS payment with their FTB or are not in receipt of FTB, but who have a qualifying child (2.11.2) may submit a claim (4.14) at the conclusion of the relevant financial year for assessment under the SIFS review and payment process (6.7).

Note: Rules governing payment of SIFS are similar to rules governing payment of FTB, with the exception of the following aspects of payment:

  • SIFS is not paid in fortnightly instalments,
  • SIFS is determined on taxable income only (4.1.1.50) (not adjusted taxable income or an income estimate),
  • SIFS is not paid for a partnered period until both their and their partners (including ex-partners) taxable income is known (6.4.4.20).

Note: From 1 July 2017, SIFS will be closed to new recipients. Grandfathering arrangements will permit eligible recipients with entitlement to SIFS at 30 June 2017 to continue to receive SIFS as long as they remain eligible for the payment. See 2.11.1

Act reference: FAAct section 57G When an individual is eligible for SIFS in normal circumstances, section 84G Rate of SIFS

FA(Admin)Act section 65K Need for a claim, section 65KA How to claim, section 65KB Tax file number requirement to be satisfied for claims for a past period, section 65KK Determination of past period entitlement claim, section 65KP Payment of single income family supplement-no claim required, section 65KQ Payment of single income family supplement-claim required

Policy reference: FA Guide 2.11 SIFS Eligibility, 4.14 Claims for SIFS, 4.1.1.50 TFN Requirements for SIFS, 6.4 Reconciliation, 6.4.4.20 Reconciliation - Ex-partners, 6.7 SIFS Review & Payment Process

Last reviewed: 3 July 2017