4.4.1 Reasons for FTB reassessment
Reasons for reassessments
The following table outlines the situations in which a reassessment of FTB is required.
|A reassessment of FTB is required when …|
|an individual who receives FTB by fortnightly instalments notifies Centrelink of a change in circumstances.
Explanation: As a result the individual may be:
|an individual who receives FTB by fortnightly instalments revises their and/or their partner's income estimate (1.1.P.30) ATI (1.1.A.20).|
|the individual has not provided bank account details within 28 days of lodging an FTB claim.|
|income tax returns for the individual and/or their current partner have been lodged following the end of the income year in which an FTB determination was in force, if required to lodge a tax return, allowing reconciliation to take place (6.4.3).|
|income tax returns for the individual and/or their current partner have not been lodged on or before the end of the income year following the income year in which an FTB determination was in force (i.e. first lodgement year), if required to lodge a tax return.
Note: Where an individual is not required to lodge a tax return, they are still required to notify Centrelink within the same time period.
|the individual and their partner cease to be members of a couple and the income tax return for the ex-partner has not been lodged before the end of the income year following the income year in which an FTB determination was in force (i.e. first lodgement year), if required to lodge a tax return.|
|the individual has not provided requested information and/or documents within the required timeframe.|
|an individual underestimates their ATI and the estimate is not considered reasonable.|
|an FTB or regular care child claims a social security benefit (1.1.S.60), pension (1.1.S.90), LMP payment (1.1.L.10) or prescribed educational scheme payment (1.1.P.100).|
|an individual who receives FTB by fortnightly instalments fails to advise Centrelink of a change of address where there is reason to believe that the individual's address has changed and the Secretary is unable to find out whether the individual's address has changed or, if it has, what the new address is.
Example: A letter is returned marked:
|an individual who receives FTB by fortnightly instalments lodges a request to be paid an advance of FTB.|
|an automated review results in a variation of the original decision, or results in a new decision being made which affects the individual's FTB entitlement.
Example: Centrelink must conduct a review of FTB entitlement where a known event is due to occur, such as an end date for a course of study or when an FTB child turns 16 or 18 years of age.
|an individual initiates a review which results in a variation of the original decision or results in a new decision being made which affects the individual's FTB entitlement.
Example: If an individual's circumstances were incorrectly assessed, they may ask Centrelink to undertake a review of their FTB entitlement.
|an individual, not in receipt of an income support payment (1.1.I.50), asks Centrelink to cease their entitlement to FTB by fortnightly payments.
Example: The individual wants to claim FTB for the remainder of an income year as a lump sum payment.
|the Commissioner of Taxation, the individual and/or their partner amends the income tax assessment after reconciliation.|
|there is an indexation-related increase in:
|an individual who receives FTB by fortnightly instalments fails to advise Centrelink in advance of any absence from Australia (1.1.A.10) and Centrelink becomes aware at a later stage that the individual travelled overseas.|
|Centrelink receives information that a child has met health check or immunisation requirements for a particular income year, after payments for that income year have been reconciled.|
Note 1: The FTB Part A higher income free area was subject to a one-off increase on 1 July 2019 of $4,672, bringing the amount to $98,988.
Note 2: The ES (Part A and B) and ES ACO rates ceased to be indexed from 20 September 2014.
Act reference: FA(Admin)Act section 7A Bank account details or statement to be provided …, section 8 Tax File Number requirement to be satisfied for claims …, section 15 Restriction on determining claim where …, section 15A Restriction on determining claim where bank …, section 20 Determination of rate may be based on estimate …, section 20A Indexed estimates, section 20B Indexed actual incomes, section 20C Indexed estimates and indexed actual incomes of members of couples, section 27 … failure to provide tax file number, section 27A … failure to provide bank account details, section 28 … income tax return not lodged, section 28A … estimate of an amount is not reasonable, section 28B … claim made for another payment type, section 29 … failure to provide information, section 30 … failure to notify change of address, section 30A … failure to notify claimant's departure from Australia, section 30B … failure to notify FTB or regular care child's departure from Australia, section 31 … to reflect changes in eligibility, section 31A … to reflect revised adjusted taxable income estimates
Policy reference: FA Guide 4.4.8 Review of FTB entitlements, 126.96.36.199 TFN requirements for FTB