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.I.10 Income


For the purposes of PLP, a person's income is the ATI for an income year and is worked out in accordance with FAAct Schedule 3 (disregarding subclause 2(2) and clauses 3 and 3A of the Schedule).

An individual's ATI is:

  • the sum of the following amounts for the relevant income year

    • taxable income
    • the value of any adjusted fringe benefits
    • target foreign income
    • total net investment losses
    • tax free pension or benefit, and
    • reportable superannuation contributions, and
  • less the amount of the individual's deductible child maintenance expenditure.

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

Policy reference: FA Guide Part 3 Rate calculation

Last reviewed: