Families and approved care organisations can claim 50% of their eligible educational expenses while the child attends school, if:- - they received family tax benefit (FTB) Part A for the child, or
- an allowance was made for the child that stopped them from receiving FTB Part A for that child
Independent students may also be eligible to claim the ETR The maximum you can claim is 50% of eligible expenses up to:- - $750 for each eligible child in primary school
- $1,500 for each eligible child in secondary school
Expenses in excess of the limit are carried forward as long as you are still eligible. You do not have to be eligible for the entire year to be entitled to claim the ETR. If you have shared care of the child, the claim is pro-rated. Eligible education expenses are items that support education, for example:- - computer related costs, internet
- software
- school textbooks
- prescribed trade tools
Education expenses that are not eligible include:- - school fees
- school uniform
- supporting equipment
- school subject levies
27th-July-2009 | 