You cannot use this transfer advice. You can claim the 30% child care tax rebate on your 2007 tax return.
Did you have a spouse on 30 June 2007?
You cannot transfer your 30% child care tax rebate.
What is the 30% child care tax rebate?
It is a rebate for 30% of the out-of-pocket child care expenses you had to pay for the period 1 July 2005 to 30 June 2006, up to a maximum of $4,096 per child. Out-of-pocket child care expenses are your total fees for approved child care less the child care benefit (CCB) to which you were entitled.
You will be eligible to claim the rebate for child care fees you had to pay if, for at least one week starting in the period 1 July 2005 to 30 June 2006, you:
- used approved child care
- were entitled to receive CCB, and
- passed the CCB work/training/study test for the purposes of the rebate.
You will receive the rebate for any period during which you met each of the eligibility requirements.
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.
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
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.
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.
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
- 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.
How to transfer your rebate
You can transfer your rebate using one of the following options:
- Lodge your transfer advice online using e-tax - go to www.ato.gov.au for more information.
- Use the transfer advice - follow the steps below.
Complete both pages of the attached transfer advice and lodge it with the Tax Office at the address shown on the inside back cover. You do not need to calculate your rebate - we will do it for you.
You and your spouse must complete the transfer agreement. In the agreement your spouse must give their 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. This agreement needs to be kept with your tax records for this income year - do not send it to us. Your spouse should also keep a copy.
What happens next?
Your spouse does not need to claim the rebate on their tax return. If your spouse has already lodged their 2007 tax return, we will automatically amend it to include any unused rebate.
We will transfer your 30% child care tax rebate to your spouse after you lodge your transfer advice.