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.