Tax Facts - Education Tax Refund (ETR)
Can I claim the Education Tax Offset?
You must meet one of the four following conditions for each student for whom you want to claim the ETR
1. Receiving Family Tax Benefit (FTB) part A
2. Receiving payments other than FTB such as
- Social security pension or benefit
- Labour Market Program payment or
- Prescribed education scheme payment
3. Child Stops School
- Child was 16 years or older and met schooling requirement
- Child was not undertaking primary or secondary school studies on 30 June 2010
- Satisfy condition 1 or 2
4. Independent Student
You met this condition if you were under 25 years old and:
- Satisfy condition 2
- Met the independent recruitments
- You were an Australian resident and residing in Australia
- No one else, such as your parents was entitled to the ETR for you
Schooling requirement
The student was enrolled or registered for at least one day in a primary or secondary school course and attended that course between:
1 July 2009 to 31 December 2009 - Then they met schooling requirement for everyday in that period
1 January 2010 to 30 June 2010 - Then they met schooling requirement for everyday in that period
In Both Periods - Then they met schooling requirement for whole year
Eligible Education Expenses
The following expenses are eligible if they relate directly to the education of the student for whom you are claiming the ETR. They include the purchase, lease, repairs and running costs of:
- Laptops and home computers
- Computer-related equipment such as printers, USB drives and disability aids
- Home internet connections, including establishing and maintenance costs
- Computer software for educational use
- Word processing, spreadsheet, database and presentation software
- Internet filters and antivirus software.
- School learning material, including prescribed textbooks, associated learning materials, study guides and stationery
- Prescribed trade tools - for example, tools required to complete a school-based apprenticeship.
Not Eligible Education Expenses
The following are not eligible expenses for the ETR:
- School fees
- School uniform expenses
- Student attendance at school-based curricular activities such as excursions and camps
- Tutoring costs
- Sporting equipment
- Musical instruments
- School subject levies - for example, payment for materials for particular subjects such as woodwork, art or home science
- Building levies
- Library book fees
- School photos
- Donations
- Tuck shop expenses
- Waiting list fees
- Transport
- Membership fees
- Computer games and consoles.
You cannot claim for an expense or that part of an expense:
- That is tax deductible
- That is subject to another tax offset or
- For which you received or are entitled to receive Commonwealth benefit, grant or subsidy
How much expense and offset can I claim?
The 2009-2010 income year claim amounts are as follow:
You can claim the 50% of eligible education expense for:
Primary School:
- $780 for each eligible child ( an offset of up to $390)
Secondary School:
- $1,558 for each eligible child (an offset of up to $779)
How much you can claim will vary depend on whether you have full care, shared care or an agreed percentage of the child.
You will have an agreed percentage if either of the following applies:
- You split your FTB with your spouse
- You are not eligible for FTB and you don't have a written agreement to state who will claim the ETR