Family Tax Benefit for Single Parents: 2026–27 Entitlements & Rules
Single parents in Australia are entitled to both FTB Part A and maximum FTB Part B without the secondary earner income test, provided their adjusted taxable income is $124,327 or less. For 2026–27, a single parent with one child under 5 earning under $69,131 can receive up to $435.82 per fortnight ($235.48 Part A + $200.34 Part B), plus $1,449.05 in annual end-of-year supplements.
Key Facts at a Glance (2026–27)
- Single parents receive Part B automatically without secondary income testing if ATI <= $124,327.
- Part B continues until the child turns 18 (if in full-time secondary study), compared to age 13 for couples.
- Must satisfy the Maintenance Action Test (MAT) to receive more than the base rate of Part A.
- Maintenance income over the free area ($1,930.85) reduces Part A by 50 cents per dollar above the base rate.
1. Overview of Single Parent FTB
Single parents and sole carers in Australia are eligible for significant support through Family Tax Benefit. Because single parents carry sole financial and caring responsibility, the rules provide two major advantages:
- No Secondary Earner Test: Single parents receive the full maximum rate of FTB Part B as long as their own Adjusted Taxable Income is $124,327 or less.
- Extended Child Age Limit: Single parents can receive FTB Part B until their youngest child turns 18 (if in full-time secondary study), compared to age 13 for couple families.
2. 2026–27 Example Payment Packages
The table below demonstrates standard combined FTB Part A, Part B, and Supplement packages for single parents earning under $69,131 with 100% care:
| Family Setup | Part A (fn) | Part B (fn) | Total Fortnightly | Annual Total (inc. Supplements) |
|---|---|---|---|---|
| 1 child (age 3) | $235.48 | $200.34 | $435.82 | $12,780.37 |
| 2 children (ages 4 & 7) | $470.96 | $200.34 | $671.30 | $19,873.75 |
| 1 child (age 14) | $306.46 | $139.86 | $446.32 | $13,053.37 |
3. Maintenance Action Test (MAT) Rules
Under Australian law, single or separated parents who care for a child must satisfy the Maintenance Action Test to receive more than the base rate of FTB Part A ($75.60/fn per child).
This requires taking reasonable steps to obtain child support from the child's other parent through the Department of Social Services Child Support scheme. If you have an approved exemption (such as fear of family and domestic violence), you can receive maximum Part A without taking action for child support.
4. Extended Part B Rules for Single Parents
While partnered couples lose FTB Part B at the end of the year their youngest child turns 13, single parents continue receiving $139.86 per fortnight ($3,646.15 per year) until the end of the calendar year the child turns 18, provided the teenager remains enrolled in full-time secondary study.
Official Legislative References & Sources
- Services Australia - FTB for single parents (Services Australia, verified September 2026)
Frequently Asked Questions
Practical answers to common questions about Family Tax Benefit rules, eligibility, and payments.
The Maintenance Action Test requires separated parents to take reasonable steps to apply for child support assessment through Services Australia Child Support. Satisfying MAT allows you to receive more than the base rate of FTB Part A.
Related Family Tax Benefit Resources
Explore specific rules, rate tables, and income tests for 2026–27.