You can use these instructions if:
- you are eligible to claim the 30% child care tax rebate
- you do not need to lodge a 2006 tax return, and
- you want to transfer your 30% child care tax rebate entitlement for the 2005-06 income year to your spouse.
The rebate may then be used to reduce your spouse's tax liability. You can only transfer the unused rebate to the person who was your spouse on 30 June 2006.
If you are required to lodge an income tax return, the rebate must be claimed on your 2006 income tax return. Do not use this transfer advice.