1.1.A.20 Adjusted taxable income (ATI)


For the purposes of FA, an individual's ATI for a financial year is:

  • the sum of the following amounts for that year
  • less 100% of the individual's child maintenance expenditure.

Act reference: FAAct Schedule 3 clause 2 Adjusted taxable income

Policy reference: FA Guide 3.2 Adjusted Taxable Income

Last reviewed: 10 August 2020