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Apr 28 2011

Education Tax Refund


The Education Tax Refund (ETR) is available for families who are able to claim Family Tax Benefit part A, or a few other benefits, enabling them to claim part of the education related costs of their children.

The basic rule will be that they can claim 50% of a pre defined annual expenditure limit.

The 2010-2011 income tax year annual limit for the ETR is:

  • Primary School children – $794 per year, allowing a maximum claim of $397
  • Secondary School children – $1,588 per year, allowing a maximum claim of $794

The 2009-2010 income tax year annual limit for the ETRwas:

  • Primary School children – $780 per year, allowing a maximum claim of $390
  • Secondary School children – $1,558 per year, allowing a maximum claim of $779

The 2008-09 annual limit was:

  • Primary School children – $750 per year, allowing a maximum claim of $375
  • Secondary School children – $1,500 per year, allowing a maximum claim of $750

Any excess expenditure can be rolled over to the next tax year, but only for ONE year, after that they are lost, if not used in that next year.

The following are the allowable expenditure items

Computer for:

  • (a) home use (including, in the case of an individual who has no home, use in a setting that equates to a residential setting for the person); or
    (b) use in an educational institution in place of paper based educational material
  • (a) cost of acquiring (whether by way of purchase, lease, hire or hire purchase); and
    (b) cost of repairing; and
    (c) costs associated with running.

Computer related equipment for a use referred to in item 1, including:

  • (a) printers; and
    (b) disability aids
  • (a) cost of acquiring (whether by way of purchase, lease, hire or hire purchase); and
    (b) cost of repairing; and
    (c) costs associated with running.

Home internet connection:

  • (a) cost of establishing; and
  • (b) cost of maintaining.

Item of computer software:

  • cost of acquiring (whether by way of purchase, lease, hire or hire purchase).

School expenses

  • cost of acquiring textbooks, other paper based school learning material and stationery.
  • School uniform expenses from July 2011

What CANNOT be claimed
The type of items you can’t claim include:

  • School fees
  • School uniform expenses incurred BEFORE 1st July 2011
  • 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
  • Computer games and consoles.

The above list has been taken from:






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