1.1.N.32 Non-entitlement to payment of FTB based on an estimate due to underestimation of income

Definition

Individuals (and their partners, if applicable) cannot receive FTB Part A and/or Part B based on an estimate for a current entitlement year where they have 2 consecutive years of confirmed zero entitlement to FTB due to underestimation of their income as confirmed by their actual ATI.

Two year consecutive count begins from 2009-2010.

Act reference: FA(Admin)Act section 32AF Non-entitlement to FTB on estimated income basis-review of income during 2 consecutive income years

Policy reference: FA Guide 6.6.1 Non-entitlement to FTB based on an estimate due to underestimation of income

Last reviewed: 21 September 2020