1.1.A.40 Adjusted taxable income (ATI)


For the purposes of PLP or DAPP, an individual's ATI for the reference income year (1.1.R.10) is:

  • the sum of the following amounts for that year:
    • taxable income (FA Guide 3.2.2),
    • the value of any adjusted fringe benefits (FA Guide 3.2.3),
    • target foreign income (including tax exempt foreign employment income) (FA Guide 3.2.4),
    • total net investment loss (FA Guide 3.2.5),
    • tax free pension or benefit (FA Guide 3.2.6), and
    • reportable superannuation contributions (FA Guide 3.2.9),
  • less the amount of the individual's deductible child maintenance expenditure (FA Guide 3.2.7).

Note: This is the same definition as applies to family assistance law (FAAct schedule 3), except that subclause 2(2) - individual dies and clauses 3 and 3A - member of a couple - have no application to PLP or DAPP.

Act reference: PPLAct section 38 A person's adjusted taxable income

Policy reference: FA Guide 3.2 Adjusted Taxable Income

Last reviewed: 8 May 2017