1.1.A.40 Adjusted taxable income (ATI)
- 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.