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Education tax refund
The education tax refund (ETR) is a tax offset that helps with the cost of educating primary and secondary school children.
Its available in relation to expenses incurred by primary and secondary students
The amount that can be claimed for a student is 50% of eligible education expenses for the period the child was in your care from 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, and
$1,500 for each eligible child in secondary school – that is, a refund of up to $750.
Where are child moves from primary to secondary school in the financial year the offset is available at the higher (secondary school) level for that year.
Where the elgible education expenses is greater than the allowable maximum for a child the excess may be carried forward to the next year. If they are not claimed in that subsequent year they automatically lapse.
What are eligible education expenses?
Eligible education expenses include the purchase, lease, hire or hire-purchase costs of:
laptop computers, home computers and associated costs, including repair and running costs of computer equipment
computer-related equipment such as printers, USB flash drives, and 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, and internet filters and antivirus software
school textbooks and other paper-based school learning material, including prescribed textbooks, associated learning materials, study guides and stationery – for example, pencils, pens, compasses and glue
prescribed trade tools.
What education expenses are not eligible?
Expenses that are not eligible for the Education Tax Refund include:
school fees
school uniform expenses
student attendance at school-based extra curricular activities such as excursions and camps
tutoring costs
musical instruments
sporting equipment
library book fees
building levies
school subject levies – for example, payment for consumables for particular subjects such as woodwork, art or home science
school photos
donations
tuck shop expenses
waiting list fees
transport
membership fees
computer games and consoles.
$750 for each eligible child in primary school – that is, a refund of up to $375, and
$1,500 for each eligible child in secondary school – that is, a refund of up to $750.
Where are child moves from primary to secondary school in the financial year the offset is available at the higher (secondary school) level for that year.
Where the elgible education expenses is greater than the allowable maximum for a child the excess may be carried forward to the next year. If they are not claimed in that subsequent year they automatically lapse.
What are eligible education expenses?
Eligible education expenses include the purchase, lease, hire or hire-purchase costs of:
laptop computers, home computers and associated costs, including repair and running costs of computer equipment
computer-related equipment such as printers, USB flash drives, and 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, and internet filters and antivirus software
school textbooks and other paper-based school learning material, including prescribed textbooks, associated learning materials, study guides and stationery – for example, pencils, pens, compasses and glue
prescribed trade tools.
What education expenses are not eligible?
Expenses that are not eligible for the Education Tax Refund include:
school fees
school uniform expenses
student attendance at school-based extra curricular activities such as excursions and camps
tutoring costs
musical instruments
sporting equipment
library book fees
building levies
school subject levies – for example, payment for consumables for particular subjects such as woodwork, art or home science
school photos
donations
tuck shop expenses
waiting list fees
transport
membership fees
computer games and consoles.
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