How do I claim?
If you are eligible for the Education Tax Refund (ETR) because you get Family Tax Benefit (FTB) Part A, only you can claim the refund. For example, your spouse cannot claim the ETR in their tax return if you get FTB Part A.
Before you claim the ETR you must first have lodged a claim for FTB Part A for the child with the Family Assistance Office (FAO) and had that claim approved. This includes approved claims where you elected to receive a zero fortnightly rate.
If you have lodged an end-of-year claim for FTB Part A, the FAO can only approve it after you lodge your tax return. In this case, when you are preparing your tax return you are not yet approved to receive FTB Part A, so you cannot claim the ETR in your tax return. If your claim for FTB Part A is approved by the FAO then you will need to ask for an amendment to your tax return to include a claim for the ETR.
If the FAO approves your claim for FTB Part A and at the time you lodged your tax return you were entitled to claim the ETR, but the FAO later, as part of its reconciliation process, determines that you were not entitled to FTB Part A you will need to ask for an amendment to your tax return to remove the claim for the ETR. If you do not seek an amendment and the ATO later identifies that you were not entitled to the ETR, the ATO will adjust your tax return to remove your claim.
If you need to lodge a 2011 tax return
If you have to lodge a tax return, you can claim the ETR at item T6 in your 2011 individual tax return.
If you do not have to lodge a 2011 tax return
If you do not have to lodge a tax return for 2010–11, you can claim the ETR on the Education Tax Refund for individuals 2011 claim form available from the Tax Office from 1 July 2011 by:
- visiting the Tax Office website
- phoning the Tax Office publications distribution service on 1300 720 092, or
- visiting a Tax Office shopfront.
You can lodge your completed ETR claim by:
- phoning 13 28 65 — available 24 hours a day 7 days a week from 1 July 2011, or
- mailing it in.
You can either get your refund as an electronic payment into your bank account or as a cheque.
Lodging through a tax agent
If you lodge your tax return through a tax agent, ask them to claim on your behalf. You will need to show your tax agent the receipts for eligible education expenses.