1.1.I.10 Income


For the purposes of PLP and DAPP, 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, and
    • the value of any adjusted fringe benefits, and
    • target foreign income, and
    • total net investment losses, and
    • 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

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