Family Tax Benefit (FTB): Complete Australian Guide 2026–27
Family Tax Benefit (FTB) is an Australian Government payment administered by Services Australia to help families with the cost of raising dependent children. It is divided into two parts: Part A (paid per child to assist with daily living costs) and Part B (paid per family to support single parents and single-income couples). For 2026–27, rates start at $235.48 per fortnight for younger children and up to $200.34 per fortnight for Part B.
Key Facts at a Glance (2026–27)
- Part A is per child, dependent on child age and family income.
- Part B is per family, providing extra support when one parent stays home or earns a lower income.
- Payments can be received fortnightly or as an annual lump sum after lodging tax returns.
- End-of-year supplements provide up to $970.90 per child (Part A) and $478.15 per family (Part B).
1. What is Family Tax Benefit?
Family Tax Benefit (FTB) is an Australian Government payment administered by Services Australia (Centrelink) under the A New Tax System (Family Assistance) Act 1999. Its purpose is to provide targeted financial assistance to low- and middle-income families to offset the everyday costs of raising children.
Unlike many other Centrelink payments, Family Tax Benefit does not have an assets test. Instead, eligibility and payment amounts are assessed primarily on your family's Adjusted Taxable Income (ATI), the number of dependent children in your care, their ages, and your percentage of care.
2. FTB Part A vs Part B Differences
Family Tax Benefit is structured into two distinct payments that address different family needs. You may qualify for Part A only, Part B only, or both parts simultaneously:
FTB Part A (Per Child)
- Paid for each qualifying dependent child.
- Amount depends on child age (0–12 vs 13–19).
- Tested against combined household income.
- Includes an end-of-year supplement ($970.90/child).
FTB Part B (Per Family)
- Paid once per family, not per child.
- Assists single parents and single-income couples.
- Subject to a primary earner limit ($124,327).
- Couples tested on secondary earner income.
3. 2026–27 Payment Rates Summary
The Australian Government indexes FTB rates on 1 July each year in line with inflation. The following statutory rates apply for the 2026–27 financial year:
| Payment Category | Age / Circumstance | Max Fortnightly Rate | Annual Maximum |
|---|---|---|---|
| FTB Part A | Child 0 to 12 years | $235.48 | $6,138.93 |
| FTB Part A | Child 13 to 15 years | $306.46 | $7,989.26 |
| FTB Part A | Child 16 to 19 (secondary study) | $306.46 | $7,989.26 |
| FTB Part A (Base Rate) | Per child (any qualifying age) | $75.60 | $1,970.61 |
| FTB Part B | Youngest child under 5 years | $200.34 | $5,222.86 |
| FTB Part B | Youngest child 5 to 18 years | $139.86 | $3,646.15 |
*Annualised figures reflect standard statutory multipliers. For detailed schedules, visit the 2026–27 FTB Rates Table.
4. How Income Testing Works
Family Tax Benefit uses Adjusted Taxable Income (ATI) rather than standard gross wages. ATI incorporates your taxable income, reportable fringe benefits from employers, reportable superannuation salary sacrifices, net investment losses, and tax-free pensions.
For Part A, families earning up to $69,131 receive the maximum payment. For income above $69,131, payments taper by 20 cents per dollar until reaching the protected base rate ($75.60/fn per child). If family income exceeds $123,078 (plus $4,891 for each extra child), payments taper down at 30 cents per dollar.
5. Fortnightly vs Lump Sum Delivery
Services Australia provides two delivery options for Family Tax Benefit:
Option 1: Fortnightly Instalments
Paid every two weeks based on your estimated annual family income. Provides steady cash flow for groceries and family expenses. However, if you underestimate your income, you may incur an overpayment debt at tax time.
Option 2: Annual Lump Sum Claim
Paid as a single lump sum after the financial year ends, once you and your partner lodge tax returns. Completely eliminates the risk of Centrelink overpayment debts.
6. Step-by-Step Claiming Process
Claims are submitted online through myGov:
- Link Centrelink to myGov: Log into myGov and link your Centrelink online account.
- Gather Documents: Prepare your child's birth certificate or adoption documentation, bank account details, and an estimate of your family's adjusted taxable income.
- Submit Claim: Go to Make a claim or view claim status > Families > Claim Family Tax Benefit.
- Track Assessment: Centrelink will notify you through your myGov inbox with an assessment notice detailing your entitlement.
Official Legislative References & Sources
- Services Australia - Family Tax Benefit (Services Australia, verified September 2026)
Frequently Asked Questions
Practical answers to common questions about Family Tax Benefit rules, eligibility, and payments.
Yes. Many Australian families qualify for both payments simultaneously. Part A is assessed per child based on total household income, while Part B is assessed per family based on the primary and secondary earner income rules.
Related Family Tax Benefit Resources
Explore specific rules, rate tables, and income tests for 2026–27.
Family Tax Benefit Calculator
Calculate your personalised payment estimate.
FTB Part A Detailed Breakdown
Maximum rates, base rates, and taper mechanics.
FTB Part B Detailed Breakdown
Income limits for single parents and couple families.
FTB 2026–27 Payment Rates
Complete statutory tables for the current financial year.