By depositing money into the Tax-Free Savings Account of your child, spouse or family member, you are contributing towards (using-up) their annual (R36 000) and lifetime (R500 000) limit. See full details on limits HERE
By way of example:
If you deposited R10 000 into your spouse’s / child's account within any tax year, any further contributions by anyone to any TFSA accounts held in the name of that child / spouse within the same tax year, would need to be limited to R26 000 (R36 000 - R10 000 = R26 000) to avoid any tax penalties. A deposit into the TFSA account of a child, spouse or family member will not affect the annual or lifetime limits of TFSA accounts in your name.
The Tax Years runs from 1 March to 28/29 February every year.