Share PTR only within the permitted relationship
Spouses may agree how to share Parenthood Tax Rebate and transfer it in either direction between their accounts using View/ Transfer Parenthood Tax Rebate (PTR) in myTax Portal. However, the balance for a qualifying child from a previous marriage cannot be transferred to a new spouse. That specific restriction remains relevant even though spouse-to-spouse sharing is generally permitted.
What changes when a child is adopted
If the qualifying child is given up for adoption, the balance relating to that child is forfeited from the Year of Assessment after the adoption year. Adoptive parents may claim PTR in that following YA if they meet the conditions. Their amount depends on the child’s order in the new family at adoption. The FAQ does not give rebate amounts or all qualification conditions.
Use a transferred balance and retrieve evidence
After a spouse’s balance is transferred, the current-year assessment is automatically revised within ten working days where applicable. Generally the account shows transactions from the current and four preceding years. Retrieve a transfer acknowledgement through View Notices (Individual). The FAQ is dated 7 February 2025; an acknowledgement records the transfer, while any applicable assessment revision is a separate consequence.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗