• Transfer of your rebate entitlement to your spouse

    If you are eligible to claim the 30% child care tax rebate and you do not need to lodge a 2007 tax return, you can choose to transfer your tax rebate entitlement for the 2006-07 income year to your spouse. The rebate may then be used to reduce your spouse's tax liability.

    Transferring your rebate to your spouse is voluntary. You can transfer your rebate only to the person who was your spouse on 30 June 2007.

    Attention

    Note

    Your spouse is your husband or wife to whom you are legally married, or a person who lives with you on a genuine domestic basis as your husband or wife. Under Australian law, your husband or wife cannot be the same sex as you

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    These instructions and the attached transfer advice will explain what you need to do to transfer your rebate entitlement to your spouse. You do not need to calculate your rebate - we will do it for you.

    Attention

    Note

    Your spouse does not have to complete any item on their tax return to receive your rebate - it will be transferred to them automatically.

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    If the person who was eligible to claim the rebate died during the year, the executor or administrator of that person's estate can transfer the unused rebate to the person who was the deceased person's spouse at the time of death.

    You need to know

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    • We will calculate your rebate for you.
    • You cannot cancel or reverse the transfer.
    • The amount you can transfer depends on your tax liability. A requirement to lodge a tax return may change the amount that you had transferred to your spouse.
    • If the data used to calculate your rebate changes after you have lodged your transfer advice, and the rebate has been included in your spouse's assessment, we will issue an amended assessment for your spouse.
    • You may be eligible to use the Tax Help service. See More information.
    Last modified: 28 Jun 2007QC 27908