What is it?

ATI has the same definition with ATO and CentreLink.

It is used to determine the following:

  • CentreLink 
    • family assistance, low-income supplements, and other benefits
    • additional child support payments
    • family tax benefit
    • parental leave pay, dad and partner pay
  • ATO 
    • HECS/HELP repayments - note ATI for HECS 
    • DICTO - dependant invalid and carer tax offset


It is the total of:

  • taxable income (note D12 deductions are added back)
  • reportable superannuation contributions & D12 contributions
  • foreign income
  • tax-exempt foreign income
  • total net investment losses - rental, or financial instruments (bonds, stocks, etc.)
  • reportable fringe benefits
  • certain tax-free pensions or benefits, 
    • includes disability support pension + carer payment + wife pension
    • does not include family tax benefit + child care benefit & rebate & subsidy + additional child care subsidy + carer allowance
  • and superannuation income stream benefits, including both taxable and non-taxable components


If you have a partner, their income can also affect your adjusted taxable income.


child support payments if you seek the following benefits:

  • family assistance
  • low-income supplements

Formula variation depending on the benefit and assessment

Note that the formula excludes and includes additional things depending on what the assessment is for:

Assessment for:Formula
  • family assistance
  • low-income supplement
The formula as mentioned above, as well as reducing the ATI by the amount of Child support you have paid

=  Taxable income (allows D12 deduction)

+ Total net investment loss (which includes net rental losses)
+ Total reportable fringe benefits amounts
+ Reportable super contributions
+ Exempt foreign employment income

child support payments DOES NOT reduce your HECS obligation