1.1.P.122 Primary earner (FTB)
Definition
For the purposes of FTB Part B, the primary earner is a sole parent, or the member of a couple (1.1.M.50) who has the higher ATI (1.1.A.20) for an income year.
FTB Part B is limited to those families where the primary earner in a family has an ATI at or below the income limit (1.1.I.45).
Where the ATI of the primary earner is at or below the income limit, the family's eligibility for FTB Part B is subject to the secondary earner (1.1.S.25) income test.