It doesn't matter which of you is the SAH parent, it works on the lowest income earner. As Mel has said though, there could be some difficulty around the change-over - ie you will both have an income for one tax year and if that is higher than a certain amoung - $4K from memory, you will lose benefits. Of course you can get around this by making the change at the start of the tax year (ie July 1 or thereabouts). Also it would be worth ringing Centrelink to ask them, as there may be some other way around it in your circumstances. GL.