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Education Tax Refund - frequently asked questions
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Q1: How will the refund work?
A: If you are eligible, you can claim the refund in your 2009 individual tax return or, for those not required to lodge an income tax return, through a stand-alone claim form.
For the period 1 July 2008 to 30 June 2009 the maximum you can claim is 50% of eligible expenses up to:
- $750 for each eligible student in primary school - that is, a refund of up to $375
- $1,500 for each eligible student in secondary school - that is, a refund of up to $750.
If your expenses exceed your refund limit for the year, any excess can go towards your following year's refund claim, as long as you are still eligible.
Eligible independent students undertaking secondary school studies can also claim 50% of eligible expenses up to $1,500 - that is a refund of up to $750 - for the period 1 July 2008 to 30 June 2009.
The refund is a fully refundable tax offset that will be paid as part of your tax return or if you are not required to lodge a tax return, you will need to lodge a 2009 Education Tax Refund Claim (NAT 72621) and your refund will be paid as a cheque or an electronic payment into your nominated bank account.
Q2: Who is eligible?
A: To be eligible to claim the Education Tax Refund, a claimant must be entitled to receive FTB Part A or a payment that stopped them from receiving FTB Part A for a child who is undertaking primary or secondary school studies.
Q3: How do I know if I am eligible for Family Tax Benefit (FTB) Part A during the period 1 July 2008 to 30 June 2009?
A: If you are unsure if you are entitled to Family Tax Benefit (FTB) Part A contact the Family Assistance Office (FAO):
Q4: What is an independent student?
A: An independent student for the purposes of the Education Tax Refund is a student who:
- is receiving payments under a prescribed educational scheme - for example, ABSTUDY Living Allowance OR a social security pension or benefit such as Youth Allowance OR payments under a program included in the programs known as labour market programs
- satisfies an independence requirement that is relevant to the amount of the payment
- undertakes full-time secondary school studies
- is under 25, and
- is an Australian resident or a special category visa holder who resides in Australia.
Example
George is 20 years old. He lives alone and receives a government support payment. He decides to return to school to complete his higher school certificate and buys a laptop computer and internet connection to help in his studies. George is eligible to claim the Education Tax Refund to help with the cost of his computer and internet connection as he is an independent student.
Q5: My children are studying at university/TAFE/ technical schools can I still claim the Education Tax Refund?
A: You can claim for TAFE/technical school if they are undertaking secondary school studies but not for trade or general courses. You cannot claim for children at university or for their university costs.
Q6: My child receives Youth Allowance which means that neither my spouse or I receive Family Tax Benefit (FTB) Part A, are we still eligible for the Education Tax Refund (ETR) and if so, who should claim it?
A: If this is the only reason why you do not qualify for Family Tax Benefit (FTB) Part A, you are eligible to claim the Education Tax Refund (ETR). You will need to complete a written agreement stating which one of you will claim the Education Tax Refund. This agreement should be kept with your tax records. If you are unable to reach agreement on who will claim, you can both claim 50% of the total amount.
Example
Joshua is married to Amanda, they have one child, Philip, who is in secondary school. Joshua and Amanda are not entitled to Family Tax Benefit (FTB) Part A as Philip receives Youth Allowance. However, they are eligible for the Education Tax Refund (ETR). Joshua and Amanda will need to make a written agreement as to who will claim the ETR and if they cannot decide or they don’t make a written agreement, they can each claim 50% of their ETR entitlement.
Q7: What if my child stopped full-time school during the year
A: If your child ceased full-time study part way though a financial year, you will be eligible for the Education Tax Refund for the part of the year that your child met the schooling requirement.
Example
Katie’s daughter Asha completed full-time secondary school in December and has secured work for the remainder of the financial year that would earn her an income that exceeds the child income test limit for her to be an FTB child. Katie incurred $2,000 in eligible expenses in the final half year of Asha’s secondary schooling. Even though Asha’s income for the year is over the child income test limit and she only meets the schooling requirement for half of the financial year, Katie would still be entitled to claim a refund for the first half of the year up to a maximum of $375 (half of the $750 for a child in secondary school).
Q8: If my child started school part way through the year — can I still claim the Education Tax Refund?
A: Yes - you can claim for the period your child met the schooling requirements.
Q9. What is the schooling requirement?
A: A child satisfies the schooling requirements on every day in a six month period beginning on 1 July or 1 January if there is at least one day in that six month period on which the child was at school.
Q10: If my child moves from primary to secondary school, how much can I claim?
A: You will be entitled to claim the full secondary school limit up to a maximum of $750 for $1,500 of expenses.
Q11: What are eligible education expenses?
A: Eligible education expenses include:
- laptop computers, home computers and associated costs - including repair and running costs of computer equipment
- computer-related equipment such as printers, USB flash drives, as well as disability aids to assist in the use of computer equipment for students with special needs
- home internet connections - including the costs of establishing and maintaining
- computer software for educational use
- word processing, spreadsheet, database and presentation software, and internet filters and antivirus software
- school textbooks and other paper based school learning material - including prescribed textbooks, associated learning materials, study guides and stationery, for example pencils, pens, compasses and glue, and
- prescribed trade tools.
Q12: What education expenses can’t I claim for?
A: Expenses that are not eligible for the Education Tax Refund include:
- 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 – for example, payment for consumables for particular subjects such as woodwork, art or home science.
- computer games and consoles.
Q13: My children’s grandparents paid for their computer. Can the grandparents claim the Education Tax Refund (ETR) or can I claim for the computer?
A: No. The grandparents are not eligible as they don’t have any eligible children. You are unable to claim for the computer as you didn’t incur the expense. You can only claim for items which you or your partner have purchased.
Q14: My children use our home based business computer. Can I still claim the cost of the computer and associated costs?
A: Yes, but only the amount that your business is not claiming as either a tax deduction or another tax offset.
Q15: I have purchased laptops and/or computer software and for efficiency reasons it is compulsory that these items remain at the school as part of the school operations. Can I still claim the cost of the computer and software costs?
A: Yes.
Q16: Can I claim expenses for my child who is in a school-based apprenticeship? Can I claim for the cost of tools or equipment I need for my apprenticeship.
A: Yes, provided it is a school-based apprenticeship. You can claim tools or equipment needed for the apprenticeship except for the amount your child receives or is entitled to receive as a reimbursement or payment of the expense under a Commonwealth Government benefit, grant or subsidy.
Example
Albert’s son Joel is completing a carpentry apprenticeship as part of his secondary school curriculum and purchased trade tools during the year worth $2,000. As Joel is enrolled in an apprenticeship, he is eligible for a Commonwealth grant of $800 to assist with the purchase of trade tools. As Joel has received a grant worth $800 towards the purchase of his trade tools, Albert can claim an Education Tax Refund for the balance of that expenditure - that is, $1,200.
Q17: Can I claim for the provision of photocopying facilities and printing facilities for computer-generated assignments and internet downloads over and above that provided as part of the course?
A: Yes as long as you have a separate receipt for these eligible costs.
Example
Peter’s son Tony uses school facilities to photocopy and print assignments that are necessary for his schooling. Tony’s school charges for these services and must provide Peter with an invoice of the costs for the purpose of claiming an Education Tax Refund.
Q18: How do I work out my expenses if my internet connection is bundled with my other utilities — for example electricity etc?
A: To calculate your internet expenses, you will need to look at your statement from your internet provider. If you are still unsure, contact your provider and ask for the total of your internet charges from 1 July 2008 to 30 June 2009.
Q19: Is there a limit to the amount of expenses that I can claim for?
A: Yes. For each eligible child in primary school you can claim up to $750 of expenses (that is an ETR of up to $375), while for each eligible child in secondary school you can claim up to $1,500 of expenses (that is an ETR of up to $750).
Q20: Can I share the expenses between all my children?
A: Yes. You can share the expenses provided all of the eligible school students have access to the item that has been purchased - for example a computer.
Q21: Can I combine the expense limit for each child?
A: Yes. You can combine the limit for each child to maximise your entitlement.
Q22: What if my eligible education expenses are over the limit?
A: You will be able to carry forward your excess expenses from one year to the next, for one year only. Eligible expenses that are not claimed in the financial year that they are incurred or in the subsequent financial year will be lost.
Example
Lachlan is in year 10. His parents purchased a computer, a printer and a maths and language software program for his study totalling $1,800. His parents are eligible to claim the full refund amount for a secondary studies student of $750 for $1,500 worth of expenses in the current year in which the expenses are incurred. If they are eligible to claim the Education Tax Refund in the next year, they can claim the excess of $300 when calculating their entitlement.
Q23: Do I have to keep all of my eligible education expenses receipts?
A: Yes. You need to keep records to help you or your tax agent prepare your tax return or your Education Tax Refund claim. You will also need receipts to ensure that you are able to prove your expenses claims if we ask you to substantiate them. Eligible education expenses must be listed separately on invoices.
Example
John’s son Mark’s school invoices on a basis that is inclusive of school fees and levies. As school fees and levies are not eligible education expenses, the school must list these items separately in their invoices in order for John to be able to claim any other listed eligible education expense, such as the cost of photocopying and/or printing for computer generated assignments.
Q24: When can I claim the refund?
A: You can claim the Education Tax Refund in your 2008-09 income tax return. The refund is a fully refundable tax offset which will be paid as part of your tax assessment
Q25: What if I am not required to lodge an income tax return – can I still claim the refund?
A: Yes. if you are not required to lodge a tax return you will need to lodge a 2009 Education Tax Refund claim (NAT 72721) and your refund will be paid as a cheque or an electronic payment into your nominated bank account. From 1 July 2009, you can download the claim from the Tax Office website.
Q26: Can I claim the Education Tax Refund (ETR) in my tax return when my spouse received the Family Tax Benefit (FTB) Part A entitlement?
A: No. You cannot claim the refund in your tax return, if you were not the recipient of the FTB Part A.
Q27: How is the refund calculated?
A: The Education Tax Refund is calculated by you. To help you claim your correct entitlement you can use the Education Tax Refund (ETR) calculator provided at www.ato.gov.au
Example – Full care of a student
Andy and Claudia have one child, Danielle, who is in primary school for the entire income year. They are eligible for the Education Tax Refund. Their total eligible education expenses are $1,200. Claudia receives Family Tax Benefit (FTB) Part A for their family.
Claudia calculates her Education Tax Refund as follows:
Education expenses x 50% =
| $600
| Maximum refund amount x (365/365) =
| $375
|
Claudia uses the lower of these amounts ($375) as her Education Tax Refund claim.
Claudia has excess education expenses of $450 (($600 – 375) x 2) that she can add to next year’s education expenses if she is still eligible.
Example – Shared care
Brad and Robyn have one child, Olive who is in secondary school for the entire income year. Olive is Robyn’s child from a previous relationship. Brad and Robyn share the care of Olive with Robyn’s ex-partner. Olive is in Brad and Robyn’s care for 60% of the time. They are eligible for the Education Tax Refund. Their total eligible education expenses are $2,800. Robyn receives Family Tax Benefit (FTB) Part A for their family.
Robyn calculates her Education Tax Refund as follows:
Education expenses $2,800 x 50%
| $1,400
| Maximum refund $750 x ((365 x 60%)/365)*
| $450
|
*(rounded to two decimal places)
Robyn uses the lower of these amounts — $450 as her Education Tax Refund claim.
She has excess education expenses of $1,900 (($1,400 – $450) x 2) that she can add to next year’s education expenses if she is still eligible.
Example – Agreed percentage
Steve and Catherine have two children, Brenton (in secondary school) and Frances (in primary school). Brenton is Steve’s child from a previous relationship and is in Steve’s full-time care for the entire income year. Frances is Steve and Catherine’s natural child. They are eligible for the Education Tax Refund. Their total eligible education expenses are $4,100. As Steve and Catherine are a blended family, they have both agreed to claim a percentage of their Family Tax Benefit (FTB) Part A entitlement. Steve claims 70% and Catherine claims 30% (these amounts are their agreed percentages).
Steve calculates his Education Tax Refund as follows:
Education expenses x 50% x 70%
| $1,435
| Brenton
Maximum refund amount x ((365x 70%)/365)*
| $525
| Frances
Maximum refund amount x ((365 x 70%)/365)*
| $263
| Add the amounts for Brenton and Frances: $525 + $263
| $788
|
*(rounded to two decimal places)
For his Education Tax Refund claim Steve uses the lower of 50% of his education expenses or his maximum refund amount – he claims $788.
Catherine calculates her Education Tax Refund as follows:
Education expenses x 50% x 30%
| $615
| Brenton
Maximum refund amount x ((365 x 30%)/365)*
| $225
| Frances
Maximum refund amount x ((365 x 30%)/365)*
| $113
| Add the amounts for Brenton and Frances: $225 + $113
|
$338
|
*(rounded to two decimal places)
For her Education Tax Refund claim Catherine uses the lower of 50% of her education expenses or her maximum refund amount – she claims $338.
Steve and Catherine have excess education expenses of $1,848 (($1,435 – 788) x 2) + (($615 – 338) x 2) that they can add to next year’s education expenses if they are still eligible.
Example - Shared care and agreed percentage
Using the example of Steve and Catherine above, if Steve shared the care of Brenton with his ex-partner, with Steve having a shared care percentage of 45%, their Education Tax Refund would be calculated as follows.
Steve's Education Tax Refund:
Education expenses x 50% x 70%
| $1,435
| Brenton
Maximum refund amount x ((365 x 70%) x 45%/365)*
| $240
| Frances
Maximum refund amount x ((365 x 70%)/365)*
| $263
| Add the amounts for Brenton and Frances: $240 + $263
| $503
|
*(rounded to two decimal places)
For his Education Tax Refund claim Steve uses the lower of 50% of his education expenses or his maximum refund amount – he claims $503.
Catherine calculates her education tax refund as follows:
Education expenses x 50% x 30%
| $615
| Brenton
Maximum refund amount x ((365 x 30%) x 45%/365)*
| $105
| Frances
Maximum refund amount x ((365 x 30%)/365)*
| $113
| Add the amounts for Brenton and Frances: $105 + $113
| $218
|
*(rounded to two decimal places)
For her Education Tax Refund claim Catherine uses the lower of 50% of her education expenses or her maximum refund amount – she claims $218.
Steve and Catherine have excess education expenses of $2,658 (($1,435 – 503) x 2) + (($615 – 218) x 2) that they can add to next year’s education expenses if they are still eligible.
Example - Child not in school for the full income year
Joe and Marie have one child, Elizabeth. Elizabeth started primary school on 28 January 2009. They are eligible for the Education Tax Refund for the period 1 January 2009 to 30 June 2009. Their total eligible education expenses are $900. Joe receives the Family Tax Benefit (FTB) Part A for their family. Joe calculates his Education Tax Refund as follows:
Education expenses x 50%
| $450
| Maximum refund amount x (181 ?365)*
| $188
|
*(rounded to two decimal places)
181 is the number of days that Elizabeth meets the schooling requirements.
Joe uses the lower of these amounts ($188) as his Education Tax Refund.
Joe has excess education expenses of $524 (($450 – 188) x 2) that he can add to next year’s education expenses if he or Marie are still eligible.
Example – Independent student
Craig is an independent student. He is in full-time secondary school for the whole of the year. He is eligible for the Education Tax Refund. His total eligible education expenses are $1,300. Craig calculates his Education Tax Refund as follows:
Education expenses x 50% =
| $650
| Maximum refund amount =
| $750
|
Craig uses the lower of these amounts ($650) as his Education Tax Refund claim.
As Craig’s Education Tax Refund is less than his maximum refund amount, he doesn’t have any excess education expenses.
Q28: How much refund can I claim?
A: The amount that you can claim is determined by whether your child is in primary or secondary school and whether you have full time care of the child, or shared care of the child and/or have an agreed percentage. |
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