1.1.L.40 Lower income earner


For the purposes of FTB Part B, the lower income earner is the member of a couple (1.1.M.50) who has the lower ATI (1.1.A.20) for an income year.

The income test for FTB Part B is applied to the ATI of the lower income earner for those families who are eligible for FTB Part B.

Act reference: FAAct Schedule 3 clause 3(2) Adjusted taxable income of members of couple

Policy reference: FA Guide 3.1.9 FTB Part B rate calculation

Last reviewed: 20 March 2015