Section 24K - A New Tax System (Family Assistance) Act 1999 - How to work out an individual’s MIFA (maintenance income free area) amount

24KHow to work out an individual’s MIFA (maintenance income free area) amount

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#### 24K How to work out an individual’s MIFA (maintenance income free area) amount (1) If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from only one maintenance payer, then the individual’s MIFA amount for the maintenance income is the amount of the individual’s maintenance income free area. Apportioning the maintenance income free area (2) If the individual, and the individual’s partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual’s MIFA amount for maintenance income received from a particular maintenance payer is worked out using the following formula: ![Start formula start fraction Individual's no child amount over Total number of maintenance payers in respect of whom either the individual, or the individual's partner, is entitled to apply for maintenance income end fraction plus open round bracket Number of FTB children in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer, disregarding any child for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20 times Individual's additional amount for one child worked out under clause 22 close round bracket end formula ](image.014.png) where: > individual’s no child amount is the amount worked out using the following formula: > ![Start formula Individual's basic amount worked out under clause 22 minus Individual's additional amount for one child worked out under clause 22 end formula](image.015.png)