Education Tax Refund (ETR)

The Education Tax Refund (ETR) helps eligible families and independent students meet the cost of primary and secondary school education. Eligibility You are eligible to claim an Education Tax Refund (ETR) for the period 1 July 2008 to 30 June 2009 if:
  • you had eligible education expenses for a child, and
  • the child was in primary or secondary school, and
  • you received family tax benefit (FTB) Part A for the child, or
  • a payment was made for the child that stopped you from receiving FTB Part A for that child, or
  • your child stopped full-time school during the year and received sufficient income to stop you receiving FTB Part A.
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.
Remember, eligible expenses should be listed separately and receipts kept for the purposes of calculating your claim. Receipts may be necessary to prove the information you provided on your claim.
Expenses which 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.
How much are you able to claim? The ETR is 50% of eligible education expenses incurred for the period 1 July 2008 to 30 June 2009. You can claim up to:
  • $750 for each eligible child in primary school – that is, a refund of up to $375
  • $1,500 for each eligible child in secondary school – that is, a refund of up to $750.
How much you can claim depends on whether you have full care of the child, you have shared care of the child and/or if you have an agreed percentage. How do you claim the Education Tax Refund (ETR)? The ETR is claimed via your Tax Return or via the Education Tax Refund claim for for those taxpayers who are not required to lodge a Tax Return. Any questions? Please do not hesitate to contact us for further information.