What can I claim?
Many types of education expenses are eligible under the Education Tax Refund (ETR). And you do need to keep your receipts.
What is an eligible education expense?
An eligible education expense is:
- incurred by an eligible person
- for a child or independent student’s education
- an item specified in the legislation as an eligible education expense, and
- incurred on a day when the child or independent student satisfied the schooling requirement.
You cannot claim the ETR for an expense if:
- it is an allowable tax deduction or subject to another tax offset,
or - you received or are entitled to receive payment or property as reimbursement or payment for the expense under a Commonwealth Government or legislative prescribed benefit, grant or subsidy.
What items can I claim?
Eligible expenses include the cost of buying, establishing, repairing and maintaining any of the following items:
- home computers and laptops
- computer-related equipment such as printers, USB flash drives, and disability aids to assist in the use of computer equipment for students with special needs
- computer repairs
- home internet connections
- computer software for educational use
- school textbooks and other printed learning material, including prescribed textbooks, associated learning materials, study guides and stationery, and
- prescribed trade tools for secondary school trade courses.
As well as the items listed above school-approved uniforms purchased from 1 July 2011 (including hats, footwear and sports uniforms) approved by the school as its uniform can be claimed in the 2011/12 tax year (see examples).
What items can’t I claim?
You cannot claim:
- school fees
- 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, and
- computer games and consoles.
School-approved uniforms including hats, footwear and sports uniforms approved by the school as its uniform cannot be claimed in the 2010/11 tax year (see examples).
Sharing eligible expenses
Where eligible education expenses are incurred for more than one eligible child, you can share the expense between the children. But all the children must use the purchased items and you must buy the item on a day when you satisfied the eligibility requirements for the ETR for each child. This is called pooling.
Example
Ben and Natalie have twins in primary school. Ben purchased a computer worth $2,500 which both children use. Ben can pool the expense of the computer between the twins and claim $794 in eligible expenses for each child, making a total of $1,588 expenses that are claimed.