In 2025-26, Family Tax Benefit Part B pays up to $193.34 per fortnight when your youngest child is under 5, or up to $134.96 per fortnight when your youngest is 5–18. The primary earner — the higher-earning parent — must earn $120,007 or less in adjusted taxable income (ATI). One dollar over that cap and the whole payment drops to zero. It's a cliff, not a taper.
FTB-B is the smaller, more targeted half of Family Tax Benefit. Where Part A is income-tested against the WHOLE family and paid per child, Part B is income-tested against the PRIMARY earner only and paid per family — designed to support single-income families and single parents. The rules below are the ones our FTB calculator uses, verified against Services Australia and the DSS Family Assistance Guide §3.1.9.
Who can claim FTB Part B
You qualify for FTB-B if all of the following are true:
- You have a dependent child under 13 in your care (or under 18 if you're a single parent or grandparent carer).
- You meet residency requirements (same as FTB-A).
- The primary earner's ATI is $120,007 or less for the year.
- If you have a partner, the secondary earner's income is low enough to qualify (see below).
The misconception we see most often: parents who don't realise FTB-B is a separate test. You can be perfectly eligible for FTB-A but get $0 of FTB-B because the higher-earning partner is over $120,007 — or vice versa, you can be cut off from FTB-A by family income but still get FTB-B because the primary earner alone is under $120,007.
How much per family — the maximum rates for 2025-26
| Youngest child's age | Max rate per fortnight | Annual maximum |
|---|---|---|
| Under 5 | $193.34/fn | ~$5,047/yr |
| 5 – 18 | $134.96/fn | ~$3,524/yr |
Plus a Part B supplement of $459.90 per family (not per child), paid as a lump sum after you lodge your tax return — but only if your actual ATI for the year stayed within the income test limits.
Run the NestWise FTB Calculator → Pop in your situation and we'll show you exact Part A AND Part B — for your kids, your incomes, your state.
How the $120,007 cliff works
This is what trips most families up. Unlike FTB-A (which tapers gradually), FTB-B has a hard cliff:
- Primary earner at $120,000 → full FTB-B (if secondary earner qualifies)
- Primary earner at $120,007 → full FTB-B (still — just inside)
- Primary earner at $120,008 → ZERO FTB-B (over by $1, lose the lot)
The "primary earner" is whichever partner earns more — even if it's the parent at home with the baby earning a small amount from a side gig. If you're a single parent, you ARE the primary earner.
The bracket-creep trap: a salary review that pushes you from $119,500 to $122,000 looks like a $2,500 pay rise on paper. But if you have a youngest under 5, you also LOSE up to $5,047/year + $459.90 supplement in FTB-B. Net effect: the pay rise could leave you worse off. Worth modelling before accepting — our Extra Day Calculator does exactly this.
How the secondary earner test works
If you're partnered, the lower-earning parent's income is tested separately:
- First $6,935 of secondary earner income: no effect on FTB-B. (This is the secondary earner free area.)
- Above $6,935: FTB-B reduces by 20 cents for every $1 earned.
So the payment slowly tapers as the secondary earner returns to work — until it hits zero at:
| Youngest child's age | Secondary earner cut-off |
|---|---|
| Under 5 | $34,438 |
| 5 – 18 | $26,828 |
These thresholds are why FTB-B is so valuable to families where one partner is on parental leave or has reduced hours — for a parent earning under $7k/yr in casual work, FTB-B pays in full. As they ramp back up to part-time, it tapers.
Single parents are exempt from the secondary earner test entirely — there's no secondary earner. If you're a single parent under $120,007 ATI, you get the full FTB-B rate.
How FTB-B is different from FTB-A
| Feature | FTB Part A | FTB Part B |
|---|---|---|
| Paid per | Child | Family (whole family, one rate) |
| Tested against | Combined family ATI | Primary + secondary earner ATI separately |
| Income test shape | Two gradual tapers (20¢/30¢ per $1) | Hard cliff at $120,007 + secondary 20¢/$1 taper |
| End-of-year supplement | $938.05 per child (if family ATI ≤ $80k) | $459.90 per family (if income test passed) |
| Eligibility | Dependent child 0–19 | Dependent child under 13 (under 18 for single parents) |
Most families on FTB get both parts. A handful get FTB-A but not FTB-B (because the primary earner is over $120,007 but family income is under the FTB-A cutoff). Single parents and one-income couples get the most FTB-B value.
When the supplement gets paid
The $459.90 Part B supplement isn't paid fortnightly. It's an end-of-year top-up, paid after Centrelink reconciles your actual ATI against the estimate you gave them. You need to lodge your tax return on time to receive it — usually paid in October or November after EOFY.
CCS reconciliation reminder: if you over-estimated your income to Centrelink during the year, you may have been getting less FTB-B fortnightly than you were entitled to — the supplement covers that gap. If you under-estimated, the supplement may be reduced (or you may owe a debt). Our EOFY Reconciliation tool (Family tier) projects this before October hits.
Common scenarios
One earner at $90k, partner stay-at-home, youngest 2: Primary under $120,007 ✓, secondary under $6,935 ✓ → full FTB-B = $193.34/fn × 26 + $459.90 = $5,486.74/yr.
Both earning, one at $110k + one at $30k, youngest 6: Primary $110k under $120,007 ✓, secondary $30k → above the youngest-5-to-18 cutoff of $26,828 → FTB-B = $0. The first $6,935 of secondary income doesn't reduce, then 20¢/$1 on the next $23,065 ($4,613 reduction) wipes the $3,524/yr base + the supplement.
Single parent earning $85k, two kids aged 3 and 7: Primary under $120,007 ✓, no secondary earner test → full FTB-B = $193.34/fn × 26 + $459.90 = $5,486.74/yr (rated against the YOUNGEST child's age — so the under-5 rate applies even though there's also a 7-year-old).
Couple, primary at $135k, secondary at $20k: Primary $135k OVER the $120,007 cap → FTB-B = $0, regardless of family situation. Cliff fires.