Angelo Sangiorgi Tax Agent Caroline Springs

Eligibility rules;

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.

independents students are also eligible to claim Education Tax Refund

You can claim the ETR if you had eligible education expenses during the financial year and you:

Youth Allowance

ABSTUDY Living Allowance

provide education and training under section 258 of the Military Rehabilitation and Compensation Act 2004, or

a disability support pension

and, you:

were an independent person for the purpose of the payment were under 25 years of age

were an Australian resident (within the meaning of the Social Security Act 1991) or a special category visa holder (within the meaning of the Migration Act 1958), and

NOTE: examples of where you CAN claim education expenses

laptops,home computers and associated costs

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, including 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.

NOTE: examples of where you CANNOT claim education expenses

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

Eligible expenses that have been incurred by a parent or guardian with more than one child with an ETR entitlement can be pooled and claimed against the children’s combined ETR entitlement, provided that the children all have access to the purchased items.

Education expenses in excess of what can be claimed in a financial year (that is, expenses over $1,558 per annum for a secondary school student or $780 for a primary school student) are able to be carried over in the following financial year.

NOTE:

- The ETR can not be claimed for educational expenses if a tax deduction is allowed or a Commonwealth Government payment/subsidy is payable in respect of that expense.

The refund is fully refundable tax offset that is offset against any tax liability you have.

For those who are not required to complete an income tax return, a separate form will be available from 1 July 2010 to allow the refund to be claimed for the 2009-2010 financial year 2010 Education Tax Refund Claim (NAT 72621) which will be posted on the website or you can ask for a copy.

Please keep a record of all relevant receipts to verify your claim when preparing your tax return.