Family Tax Benefit Part A: 2026–27 Rates, Income Tests & Rules
Family Tax Benefit Part A is paid for each dependent child you care for. For the 2026–27 financial year, the maximum fortnightly rate is $235.48 for a child aged 0–12, and $306.46 for a child aged 13–15 or a secondary student aged 16–19. If your combined family income is $69,131 or less, you receive the maximum rate. If you earn more, your payment reduces at 20 cents per dollar above $69,131 until reaching the base rate ($75.60 per fortnight per child).
Key Facts at a Glance (2026–27)
- Maximum rate: $235.48/fn (0–12 yrs) and $306.46/fn (13–19 yrs in study).
- Base rate: $75.60/fn ($1,970.61/yr) per child regardless of age.
- Income free area: $69,131 (reduces by 20c per $1 over threshold).
- High income threshold: $123,078 (reduces by 30c per $1 over threshold).
- End of year supplement: $970.90 per child if family ATI is $80,000 or under.
1. 2026–27 Part A Rates by Child Age
Family Tax Benefit Part A is paid per dependent child and is calculated on a 14-day (fortnightly) cycle. The maximum rate depends on the age of each child:
| Child Age Bracket | Fortnightly Rate | Annual Maximum (26 fn) |
|---|---|---|
| Child aged 0 to 12 years | $235.48 | $6,122.48 |
| Child aged 13 to 15 years | $306.46 | $7,967.96 |
| Child aged 16 to 19 years (in secondary study) | $306.46 | $7,967.96 |
| Child aged 0 to 19 in an approved care organisation | $75.60 | $1,965.60 |
2. The FTB Part A Base Rate
The Base Rate of FTB Part A is $75.60 per fortnight ($1,970.61 per year) per child.
When your income exceeds the lower income free area ($69,131), the 20% taper rate reduces your maximum payment amount, but it cannot reduce your payment below this base rate until your income reaches the higher income threshold ($123,078). This rule protects middle-income Australian families from losing their baseline child assistance.
3. Method 1 vs Method 2 Tapers
Services Australia applies two income test calculation methods to determine your net Part A payment:
Method 1: Income between $69,131 and $123,078
Every dollar of family Adjusted Taxable Income (ATI) over $69,131 reduces your total maximum Part A by 20 cents. Once the reduction brings your payment down to the Base Rate ($75.60/fn per child), the payment stays at the Base Rate until your income crosses the Higher Income Free Area.
Method 2: Income over $123,078
For families earning over $123,078 (plus $4,891 for each additional child), payments taper down from the base rate by 30 cents for every dollar over the threshold until the payment reaches zero ($0).
4. Newborn Payments & Supplements
If you have a baby or adopt a child during the 2026–27 financial year and are eligible for FTB Part A, you may receive the Newborn Upfront Payment and Newborn Supplement instead of Parental Leave Pay:
- Newborn Upfront Payment: $669.00 lump sum per child.
- Newborn Supplement (1st Child): Up to $2,007.46 total (paid across 13 fortnights = $154.42/fn).
- Newborn Supplement (Subsequent Children): Up to $669.62 total (paid across 13 fortnights = $51.51/fn).
5. Part A End-of-Year Supplement
The FTB Part A supplement is $970.90 per child for the 2026–27 year. To receive it, your family adjusted taxable income must be $80,000 or less, and your child must meet immunisation and health check requirements. It is paid after you lodge your tax return.
Official Legislative References & Sources
- Services Australia - Payment rates for FTB Part A (Services Australia, verified September 2026)
Frequently Asked Questions
Practical answers to common questions about Family Tax Benefit rules, eligibility, and payments.
The base rate of FTB Part A is $75.60 per fortnight ($1,970.61 per year) per child for 2026–27. If your family income exceeds $69,131, the 20% taper reduces your payment down to this base rate floor, protecting middle-income families until income exceeds $123,078.
Related Family Tax Benefit Resources
Explore specific rules, rate tables, and income tests for 2026–27.