Before you complete the transfer advice (PDF 56KB)This link will download a file, use the worksheet to calculate the rebate for each child and your total rebate. Then write your total rebate at W on page 2 of the transfer advice. You must lodge your completed transfer advice with the Tax Office. Transferring your rebate to your spouse is voluntary and can only occur if you complete and lodge a transfer advice with the Tax Office. You can only transfer your unused rebate to the person who was your spouse on 30 June 2006.
You need to complete both pages of the transfer advice.
Your spouse does not have to complete any item on their tax return to receive your rebate - it will be transferred to them automatically.
You and your spouse must complete and keep the transfer agreement. In the agreement your spouse must give their signed consent for you to quote their tax file number and to transfer the rebate to them. The Tax Office is authorised under the Taxation Administration Act 1953 to request this information. Your spouse needs to keep the agreement with their tax records for this year. You should also keep a copy with your tax records for this year.
If the person who was entitled to transfer the rebate died during the year, the executor or administrator of the person's estate can transfer the rebate to the person who was the deceased person's spouse when they died.
Consequences of transferring your rebate:
- You cannot cancel or reverse the transfer.
- The subsequent amount you can transfer is dependent on your tax liability. A change in your tax liability or a requirement to lodge an income tax return will change the amount that you have transferred to your spouse.
Change in child care rebate data
If the data used to calculate your rebate changes after you lodge your transfer advice, you will need to recalculate the amount of rebate transferred to your spouse. If the amount of the rebate has changed, you must write to the Tax Office and request an amendment to your transfer advice to reflect the new rebate. In the amendment request, you will need to provide the reason for the change and your tax file number.
30% child care tax rebate transfer agreement 2006
This agreement must be completed and retained by both you and your spouse.
Cut out and keep with your tax records for this year.
Please print carefully.
You need to complete this section of this agreement.
I ……………………………………………………
want to transfer my unused 30% child care tax rebate to my spouse. I am aware that I cannot cancel or reverse the transfer.
My tax file number is …………………………..
……………………………………………………………….. |
………./………./………. |
Your signature |
Date |
Your spouse needs to complete this section of this agreement
I …………………………………………………
agree to receive the transfer of the unused 30% child care tax rebate. I am aware that I cannot cancel or reverse the transfer.
My tax file number is ………………………….
I give permission for my tax file number to be disclosed to allow the transfer. I also understand that the rebate transferred to me can be increased or decreased, for example, due to changes in my spouse's taxable income or changes to child care benefit.
……………………………………………………………….. |
………./………./………. |
Your signature |
Date |