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28 Aug 066 30% child care tax rebate automatic amendments

As advised by Member 2 in Member Feedback in 2006 TAXVINE No 30 (23) (11 August 2006), the ATO has now confirmed that a taxpayer's unused 30% child care tax rebate will only be transferred to their spouse after their client’s assessment has issued. This is because the unused amount to be transferred can only be determined after the taxpayer’s assessment has issued. If the spouse’s assessment issues before the taxpayer’s, the ATO will automatically amend the spouse’s assessment after the taxpayer’s assessment issues. Tax agents do not need to request an amendment.

For a copy of the ATO confirmation, go here

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