The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.A.40 Adjusted taxable income (ATI)

Definition

For the purposes of PLP, an individual's ATI for the reference income year (1.1.R.10) is:

the sum of the following amounts for that year
- taxable income (FA Guide 3.2.2)
- the value of any adjusted fringe benefits (FA Guide 3.2.3)
- target foreign income (including tax exempt foreign employment income) (FA Guide 3.2.4)
- total net investment loss (FA Guide 3.2.5)
- tax free pension or benefit (FA Guide 3.2.6), and
- reportable superannuation contributions (FA Guide 3.2.9),
less the amount of the individual's deductible child maintenance expenditure (FA Guide 3.2.7).

Note: This is the same definition as applies to family assistance law (FAAct Schedule 3), except that subclause 2(2) - individual dies and clause 3 and clause 3A - member of a couple - have no application to PLP.

Act reference: PPLAct section 38 A person's adjusted taxable income

Policy reference: FA Guide 3.2 Adjusted taxable income

Last reviewed: 20 September 2023

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