1.1.A.40 Adjusted taxable income (ATI)


For the purposes of PLP or DAPP, 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 clauses 3 and 3A - member of a couple - have no application to PLP or DAPP.

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

Policy reference: FA Guide 3.2 Adjusted taxable income

Last reviewed: 1 July 2020