The National Centre for Social and Economic Modelling says those with an income of $185,000 were in the top 6 per cent of all family incomes, including singles, this financial year – that's on the 'adjusted family income' measure used for childcare and family payments income testing.

Those earning $185,000 a year are in the top 6 per cent of all family incomes. Credit:Dominic Lorrimer

But because Mr Abbott was discussing childcare subsidies we can assume he was talking about families with children, who tend to have higher incomes than others. But even when you narrow it down to couples with children those with an income of $185,000 are still in the top 20 per cent of earners according to Natsem. In other words 80 per cent of families with children make do with less.

The average full-time worker in NSW earns $77,599 (ordinary time) according to the latest figures. Two full-time workers on that income would still be about $30,000 a year short of the amount Mr Abbott said was not "especially high" for a Sydney family. A full-time couple on the national minimum wage ($33,326) would earn just 36 per cent of it. On Sunday Fairfax reported that the average taxable income in Auburn was $36,186 in 2012-13 – it would take more than five workers on those earnings to reach that threshold.