Finance

  

Education Tax Refund

What is the Education Tax Refund (ETR)?

The ETR started on 1st July 2008. If you are eligible, you are able to get money back on the education costs for children in your next tax return. This is up to $375 for each primary school student and up to $750 for each secondary school student.

If you do not lodge a tax return, then you can still claim the ETR by filing a separate form. You must remember to keep your receipts, as it will help you calculate your entitlement and you may need to provide them as proof of purchase.

How do I know if I am eligible?

You are eligible if:

  1. You get Family Tax Benefit Part A for a child in primary or secondary school,
    OR
  2. A payment was made that prevented you from receiving Family Tax Benefit Part A for that child, such as Youth Allowance,
    OR
  3. Your child stopped full time school during the year and received sufficient income to prevent you receiving Family Tax Benefit Part A
    OR
  4. You are an independent student

How much can I claim?

The limits for refunds are:

Primary School Student – if you spend up to $750 on eligible expenses, you can receive up to 50% back. The maximum claim for each child is $375 per year.

Secondary School Student – if you spend up to $1500 on eligible expenses, you can receive up to 50% back. The maximum you can claim for each child is $750 per year.

You do not have to spend the maximum amount to make a claim. If you meet all eligibility requirements, you will still receive up to 50% back.

Shared care:
If you share the care of your child, then the ETR you claim is based on the shared percentage of Family Tax Benefit A that you get for the child. For example, if you have a primary school child and your shared care percentage is 60%, then the maximum claim is $450 (60% x $750). This means you will get $225 back.

What are eligible expenses?

You can claim the cost of buying, establishing, repairing and maintaining any of the following:

  • Home computers and laptops
  • Computer related equipment such as printers, USB flash drives and disability computer aids for students
  • Home internet connections
  • Computer repairs
  • Computer software for educational use including word processing, spreadsheet, database and presentation software, internet filters and anti-virus software
  • School textbooks and other paper-based school learning material, associated learning materials, study guides and stationery, or
  • Prescribed trade tools.

You cannot claim for:

  • School fees
  • School uniform expenses
  • Student attendance at school based extra-curricular activities such as excursions
  • Tutoring costs
  • Musical instruments
  • Sporting equipment
  • School subject levies, or
  • Computer games and consoles

How do I claim?

You can claim the ETR in your tax return. If you don’t lodge a tax return, then you can download the form from 1st July 2009 by going to www.ato.gov.au, calling 1300 720 092 or visiting a Tax Office shopfront.

If you lodge your claim through a tax agent, then ask them to claim on your behalf. You will need to show them your receipts for eligible education expenses.

Where do I find more information?

You can get information from the following sources:
Website: www.australia.gov.au/educationtaxrefund OR www.ato.gov.au
Phone: 13 28 61
Visit: A Tax Office Shopfront
Write: GPO Box 990
Melbourne VIC 3000