from familyassist.gov.au

If you decide to return to work or your circumstances change before the end of your 18 week Paid Parental Leave period you will need to notify the Family Assistance Office. The unused part of your Parental Leave Pay may be transferred to your partner if they meet the eligibility criteria and claim your unused Parental Leave Pay.
ou may be eligible for Parental Leave Pay if you:

are the primary carer of a newborn child or recently adopted child
are an Australian resident
have met the Paid Parental Leave work test before the birth or adoption occurs,
have received an individual adjusted taxable income of $150,000 or less in the financial year prior to the date of birth or date of claim, whichever is earlier, and
are on leave or not working from the time you become the child’s primary carer.

Your child must have been born or adopted on or after 1 January 2011 to be eligible for Parental Leave Pay.

The birth mother or the initial primary carer of an adopted child must make the claim for Parental Leave Pay, unless there are exceptional circumstances.

To be eligible for the full 18 weeks of Parental Leave Pay, you should nominate a start date for your pay that is within 34 weeks of the birth or adoption of your child.


from reading that, i assume the partners have to swap. the work test has to be met by the initial primary carer (usually mum) but if she returns to work, it can be swapped across to him, provided he isn't working at all