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The Education Tax Refund
The Education Tax Refund (ETR) provides for a 50% refundable tax offset for eligible expenses incurred in regards to the cost of education for children.
You can claim the ETR for education expenses you incur while your child attends primary or secondary school.
Families and approved care organisations can claim 50% of their eligible educational expenses if:
· they received family tax benefit (FTB) Part A for the child
Maximum claimable amounts
The ETR entitles you to claim 50% of eligible education expenses up to the maximum claimable amounts
For the 2009 -2010 income year the amounts are:
· $780 for each primary school child - that's a maximum refund of $390 for each primary school child you have, and
· $1,558 for each secondary school child - that's a maximum refund of $779 for each secondary school child.
Items which qualify as eligible education expenses
Eligible education expenses are items that support a child's or independent student's primary or secondary school education. They include the purchase, lease, hire or hire-purchase costs, repairs and running costs of:
· laptops, home computers and associated costs
· computer-related equipment such as printers, USB flash drives, as well as disability aids to assist in the use of computer equipment for students with special needs
· home internet connections, including the costs of establishing and maintaining them
· computer software for educational use
· word processing, spreadsheet, database and presentation software, internet filters and antivirus software
· school textbooks and other paper-based school learning material, including prescribed textbooks, associated learning materials, study guides and stationery, and
prescribed trade tools - for example, tools required to complete a school-based apprenticeship
Expenses that are not eligible
Education expenses that are not eligible include:
· school fees
· school uniform expenses
· student attendance at school-based extra curricular activities such as excursions and camps
· tutoring costs
· sporting equipment
· musical instruments
· school subject levies - for example, payment for consumables 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, and
· computer games and consoles. |
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