Family Tax Benefit Supplement 2026–27: Rules, Rates & Tax Time
The Family Tax Benefit Supplement is an annual lump sum payment paid to eligible families after the end of the financial year during tax return reconciliation. For 2026–27, the FTB Part A supplement is $970.90 per eligible child (subject to family Adjusted Taxable Income being $80,000 or less and immunisation compliance), and the FTB Part B supplement is $478.15 per family.
Key Facts at a Glance (2026–27)
- Part A supplement: $970.90 per child (capped at $80,000 family ATI).
- Part B supplement: $478.15 per family (no separate $80k cap, but must pass Part B rules).
- Supplements are only paid after both parents lodge tax returns or submit non-lodgement advice.
- Services Australia may use supplements to offset any FTB overpayment debts incurred during the year.
1. 2026–27 Supplement Payment Rates
The Family Tax Benefit Supplement is an annual statutory payment designed to assist Australian families with general expenses and help cushion against unexpected income estimation adjustments during tax balancing.
| Supplement | 2026–27 Annual Amount | Eligibility Basis | Income Requirement |
|---|---|---|---|
| FTB Part A Supplement | $970.90 per child | Paid for each eligible child | Family ATI ≤ $80,000 |
| FTB Part B Supplement | $478.15 per family | Paid once per eligible family | Meets standard Part B test |
2. The $80,000 Part A Income Cap
Unlike regular Part A fortnightly payments (which can continue up to higher income cut-offs), the Part A Supplement has a hard $80,000 income ceiling.
Income Ceiling Condition
3. Tax Time Balancing & Timing
Supplements are never paid in fortnightly instalments. They are only released as a lump sum after the financial year ends:
- You and your partner lodge individual income tax returns with the Australian Taxation Office (ATO), or advise Services Australia that you are not required to lodge.
- The ATO confirms your actual Adjusted Taxable Income figures to Services Australia.
- Services Australia calculates your final annual entitlement and releases any supplement and top-up payments within 28 days of lodgement.
4. Debt Offsetting and Overpayments
If your actual annual income was higher than the estimate you gave Centrelink during the year, you may have received too much in fortnightly payments. When Services Australia balances your FTB, they will automatically use your end-of-year supplements to offset that debt before releasing any remaining balance into your bank account.
Official Legislative References & Sources
- Services Australia - FTB Supplements and Balancing (Services Australia, verified September 2026)
Frequently Asked Questions
Practical answers to common questions about Family Tax Benefit rules, eligibility, and payments.
Under Australian Government budget rules, the Part A supplement ($970.90 per child) is targeted exclusively to low- and middle-income families. If your family Adjusted Taxable Income exceeds $80,000, you are ineligible for the Part A supplement, even if you receive fortnightly Part A payments.
Related Family Tax Benefit Resources
Explore specific rules, rate tables, and income tests for 2026–27.