Appendix I Family Tax Benefit reconciliation data

Table I-1 shows reconciliation outcomes for Family Tax Benefit (FTB) recipients in the relevant entitlement year as at 30 June 2011.

Table I-1 Reconciliation outcomes, entitlement years 2008–09 and 2009–10 as at 30 June 2011

2008–09 2009–10
Top-ups
Number of customers 1,787,453 1,606,781
Per cent of total customer number 82% 76%
Total amount $4,154m $3,839m
Average amount $2,324 $2,389
Nil change (instalment customer)
Number of customers 54,091 44,314
Per cent of total customer number 2% 2%
Nil change (lump sum customer)
Number of customers 66,778 37,736
Per cent of total customer number 3% 2%
Overpayments
Number of customers 161,165 125,667
Per cent of total customer number 7% 6%
Total amount $226m $169m
Average amount $1,405 $1,342
Grant
Number of customers 62,925 72,467
Per cent of total customer number 3% 3%
Non lodger
Number of customers 44,503 N/A
Per cent of total customer number 2% N/A
Pending
Number of customers N/A 240,571
Per cent of total customer number N/A 11%
Total
Number of customers 2,176,915 2,127,536

Table I-2 shows the following information for customers who had been reconciled as at 30 June 2011 for the 2005–06 to 2009–10 entitlement years:

Table I-2 Outstanding debts by state or territory for entitlement years 2005–06 to 2009–10, as at 24 June 2011

State/Territory 2005–06 2006–07 2007–08 2008–09 2009–10
ACT
Number of customers 449 116 216 449 695
Total outstanding debt $691,123 $245,828 $400,140 $691,123 $1,000,272
NSW
Number of customers 11,460 2,620 5,046 11,460 15,978
Total outstanding debt $17,392,873 $5,867,866 $10,785,870 $17,392,873 $23,929,297
NT
Number of customers 467 102 196 467 689
Total outstanding debt $658,611 $211,324 $428,886 $658,611 $1,007,489
QLD
Number of customers 7,400 1,920 3,839 7,400 11,708
Total outstanding debt $11,798,603 $4,212,604 $7,743,108 $11,798,603 $16,576,307
SA
Number of customers 2,480 511 1,012 2,480 3,486
Total outstanding debt $3,654,005 $1,019,317 $1,974,248 $3,654,005 $4,833,232
TAS
Number of customers 732 154 325 732 1,012
Total outstanding debt $946,732 $304,682 $654,557 $946,732 $1,313,064
VIC
Number of customers 8,461 1,850 3,680 8,461 12,057
Total outstanding debt $13,102,515 $4,113,890 $8,029,330 $13,102,515 $18,513,202
WA
Number of customers 4,403 1,033 2,027 4,403 6,216
Total outstanding debt $6,994,153 $2,253,030 $4,265,302 $6,994,153 $9,637,786
Not recorded a
Number of customers 630 564 689 630 495
Total outstanding debt $1,033,648 $953,541 $1,236,033 $1,033,648 $766,988
Total
Number of customers 36,482 8,870 17,030 36,482 52,336
Total outstanding debt $56,272,263 $19,182,082 $35,517,473 $56,272,263 $77,577,635

a The ‘not recorded’ category covers customers with overseas addresses, addresses that are post office boxes (rather than street addresses), and invalid addresses (e.g. for people who are no longer customers).

Table I-3 shows the number of FTB recipients who had part or all of their tax refund withheld to offset a debt from the same entitlement year.

Table I-3 Number of customers with tax refund withheld for entitlement years 2005–06 to 2009–10, as at 24 June 2011

State/territory 2005–06 2006–07 2007–08 2008–09 2009–10
ACT 1,262 1,230 1,269 979 694
NSW 23,396 21,979 23,566 17,773 12,424
NT 689 671 716 636 385
QLD 14,720 15,203 16,712 11,953 8,857
SA 4,993 4,973 5,626 4,012 2,808
TAS 1,415 1,386 1,545 1,165 859
VIC 17,665 17,738 19,182 14,179 10,194
WA 7,670 8,444 9,551 6,925 4,374
Not recorded 1,000 793 804 520 320
Total 72,810 72,417 78,971 58,142 40,915

Note: The figures exclude customers who had a tax refund withheld to offset a debt from a previous year. The state/territory is the state/territory in which the customer resided as at 30 June 2011, which may differ from when the debt was incurred.

Table I-4 shows the average adjusted taxable income, by state or territory, for all FTB customers and their primary partner, who had been reconciled as at 30 June 2011 and had a debt in the relevant entitlement year.

Table I-4 Average incomes by state or territory for customers with a debt 2005–06 to 2009–10

State/territory 2005–06 2006–07 2007–08 2008–09 2009–10
ACT $94,200 $99,077 $102,513 $105,097 $105,210
NSW $87,911 $94,092 $96,834 $96,466 $96,066
NT $81,950 $85,812 $89,339 $95,735 $92,828
QLD $85,242 $91,606 $94,828 $95,663 $94,266
SA $82,739 $88,367 $92,009 $93,400 $92,685
TAS $79,572 $84,812 $87,567 $90,557 $91,704
VIC $86,861 $92,960 $95,127 $96,213 $95,481
WA $91,836 $100,084 $103,364 $105,772 $104,718
Not recordeda $90,151 $97,959 $103,987 $98,522 $103,261
Total $87,134 $93,531 $96,396 $97,199 $96,377

a The ‘not recorded’ category covers customers with overseas addresses, addresses that are post office boxes (rather than street addresses), and invalid addresses (e.g. for people who are no longer customers).

Note: The state/territory is the state/territory in which the customer resided at 30 June 2011, which may differ from where the customer was residing when the debt was incurred.

Table I-5 shows the average actual adjusted taxable income, by payment type, of customers and their primary partners who were entitled to FTB A at any stage in the relevant financial year and who had been reconciled as at 30 June 2011.

Table I-5 Average incomes by payment type

Average actual adjusted taxable income 2008–09 2009–10
Centrelink lump sum $75,916 $72,012
Instalments $51,796 $51,791

Table I-6 shows the distribution of actual adjusted taxable income for customers and their primary partners who were entitled to FTB A or FTB B at any stage during the relevant financial year, and who had been reconciled as at 30 June 2011.

Table I-6 Actual adjusted taxable income across income ranges, 2008–09 and 2009–10, as at 24 June 2011

Actual adjusted taxable income ($) 2008–09 2009–10
Customers entitled to FTB A Customers entitled to FTB B Customers entitled to FTB A Customers entitled to FTB B
0 to less than 20,000 449,245 441,559 424,003 416,114
20,000 to less than 40,000 405,827 393,902 364,852 354,034
40,000 to less than 60,000 347,584 299,068 309,258 272,290
60,000 to less than 80,000 326,859 207,812 281,453 188,911
80,000 to less than 100,000 272,742 122,772 229,643 113,344
100,000 to less than 150,000 100,036 92,264 83,179 83,189
150,000 to less than 200,000 1,378 3,835 1,200 2,936
200,000 to less than 250,000 257 238 192 166
250,000 to less than 300,000 93 84 58 49
300,000 or more 114 91 83 69
Grant customersa 52,865 28,375 53,078 32,897
Total 1,957,000 1,590,000 1,747,000 1,464,000

a Grant customers are not included in the income distribution table. Analysis shows that this group of customers is unlikely to significantly alter the income distribution.

Some high-income families with high income can legitimately receive FTB A. They include:

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