Education Tax Refund      

From 1 July 2009 you can claim the Education Rax Refund of up to 50% of eligible education spending from 1 July 2008 to 30 June 2009.     

Maximum claimable amounts

These are the maximum amounts you can claim each year for eligible education expenses:

• $750 for each child engaged in primary school studies, with a maximum refundable tax offset of $375 per child per year    
• $1,500 for each child engaged in secondary school studies, with a maximum refundable tax offset of $750 per child per year             

Eligibility   

You are eligible if any of the following circumstances apply:   

• you received family tax benefit (FTB) Part A for the child    
• a payment was made for the child that stopped you from  receiving FTB Part A 
• the child stopped full-time school during the year and  received income over the cut-out amount, which stopped  you from receiving FTB Part A. 

Payment types that can stop you from receiving  FTB Part A include a:

• social security pension or benefit – for example,  Youth Allowance       
• labour market program payment       
• prescribed educational scheme – for example, ABSTUDY  living allowance. 

Eligible Expenses

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

• laptops and home computers    
• computer-related equipment such as printers, USB flash  drives, disability computer equipment aids for students  with special needs    
• home internet connections    
• 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 
• prescribed trade tools.    

Non eligible education expenses   

• school fees       
• school uniform expenses    
• student attendance at school based extra curricular       
• activities such as excursions    
• tutoring costs    
• equipment    
• school subject levies        
• computer games and consoles    
• building levies    
• library book fees    
• donations    
• school photos    
• tuck shop expenses    
• waiting list fees        
• transport    
• membership fees.