Family Tax Benefit Part A vs Part B: What's the Difference?

Last verified: 2 April 2026 | Source: Services Australia (servicesaustralia.gov.au) | Rates from: 1 July 2025

Australia's Family Tax Benefit (FTB) comes in two parts — and they serve different purposes. Many families receive both, but the eligibility rules and amounts are calculated separately. This guide explains the difference, shows the current 2025–26 rates, and helps you understand which part applies to your family.

FTB Part A — Support Per Child

FTB Part A is paid per child. It provides regular payments for each child in your care and is available to most families with children. The amount you receive depends on:

• The number and ages of your children
• Your family's combined adjusted taxable income
• Whether you share care

FTB Part A Maximum Rates (2025–26)

The following maximum rates apply from 1 July 2025:

Annual FTB Part A supplement: Eligible families may also receive an end-of-year supplement of up to A$938.05 per child (2025–26), paid after the financial year end when income is confirmed.

FTB Part A Income Tests

FTB Part A has two income tests:

Higher income free area: Families with income above approximately A$58,108 receive a reduced rate. The payment reduces by 20 cents for every dollar above this threshold until it reaches the base rate.

Base rate: Most families continue to receive a base rate until income reaches a second, higher threshold. At very high incomes, FTB Part A reduces to zero.

FTB Part B — Support Per Family (Single-Income Families)

FTB Part B is paid per family, not per child. It provides extra support to families where one partner earns little or no income — including single parents and couples where one parent is the primary carer.

Who Can Get FTB Part B?

• Single parents with a youngest child under 18 (or under 22 if in approved study)
• Couples where the youngest child is under 13 (or under 19 if in approved study) and one parent earns below the secondary income threshold

FTB Part B is not available to partnered families once their youngest child turns 13 (unless the child has a disability or is in full-time approved study).

FTB Part B Maximum Rate (2025–26)

FTB Part B is calculated per family per year, not per fortnight per child like Part A.

Note: The exact fortnight rate varies. For your personalised rate, use the Services Australia Payment Finder or log in to myGov.

FTB Part B Income Test

The primary earner (higher-income partner) must have an annual income below A$100,900 to receive any Part B. If income exceeds this, Part B is not payable.

The secondary earner (lower-income partner) income test:

• If the youngest child is under 5: the secondary earner can earn up to A$34,438/year before the payment starts to reduce
• If the youngest child is aged 5–12: a lower threshold applies

For single parents, there is no "secondary earner" test — only the primary income test.

Key Differences at a Glance

Can You Get Both FTB Part A and Part B?

Yes. Many Australian families receive both. For example, a single parent with two children under 10 would typically receive:

• FTB Part A: for each child, income-tested against family income
• FTB Part B: as a single parent, as long as the youngest child is under 18

A partnered family with one parent working part-time and the youngest child under 5 may also qualify for both — Part A for the children and Part B for the single-income support element.

How to Apply and Get Paid

Both parts of Family Tax Benefit are administered by Services Australia. To claim:

1. Create a myGov account at my.gov.au
2. Link your Centrelink account to myGov
3. Complete the Family Tax Benefit claim online through Centrelink

Payments can be received fortnightly, or as a lump sum after the end of the financial year. Many families choose fortnightly payments for cash flow and receive the end-of-year supplement after tax time.

FTB Part A supplement: Paid after the end of the financial year once your income is confirmed through your tax return. You must lodge your tax return on time — failure to lodge can result in you not receiving the supplement.

What This Covers (and What It Doesn't)

This guide covers the federal FTB payments only. It does not include:

• Child Care Subsidy — a separate payment toward childcare costs
• Parenting Payment — for eligible primary carers not in paid work
• Newborn Upfront Payment / Newborn Supplement — for new births or adoptions
• Large Family Supplement — additional FTB Part A for families with 3+ children

Each of these can be claimed alongside FTB. The total support available from the Australian government for a family with multiple children can be substantially higher than FTB alone.

Use the Calculator

Use our Child Benefits Calculator to estimate your Family Tax Benefit Part A based on your income and number of children in Australia. Select Australia and enter your details for an instant estimate.

Related Guides

• Australia Child Benefits 2026: Complete Hub — all Australian family payment programmes in one place
• Child Benefits Calculator — estimate your FTB and other country benefits
• Documents Needed for Child Benefit Claims — what to prepare for your FTB application
• What Affects Child Benefit Eligibility? — eligibility by country
• Family Budgeting With Child Benefits — using FTB in your monthly budget

Rates shown are for the 2025–26 financial year. FTB rates are updated annually from 1 July. Always verify your exact entitlement at servicesaustralia.gov.au before budgeting around these payments.