Rebate for Education Expenses

Last Updated June 2011

Anyone who has a child that is, or is themselves, at primary or secondary school may be entitled to receive rebate of tax on their 2008/09 and future tax returns. The rebate is equal to 50% of all ‘eligible education expenses’ incurred during the year, up to a maximum of $750 per eligible secondary school child and maximum of $375 per eligible primary school child (limits are $794 and $397 respectively for the 2010/11 year).

Entitlement to the rebate depends on a number of factors. As a general rule, a claim may be made by a person who:

1. Has a child at school and receives Family Tax Benefit Part A for that child, or
2. Is themself a student under 25 years of age and in receipt of payments such as Youth Allowance, ABSTUDY or the Labour Market Program.

Only certain expenses are taken into account when calculating the rebate:

• Home computers, laptops and related equipment (eg USB sticks and printers)
• Home internet connection
• Software for educational use (eg word processing, spreadsheet and anti-virus software)
• Textbooks
• Paper-based learning materials (eg exercise books and folders)
• Uniforms (purchased after 1 July 2011)

Repairs to the above items can also be claimed.

However other education related expenses, such as school fees, do not qualify

Furthermore, the expense must be incurred whilst the student is enrolled in, and is attending, a recognised primary or secondary school course (not university).

If claiming for more than one child, all eligible expenses can be pooled together and then shared between the children to maximise the amount of rebate to be claimed.

Unclaimed expenses can be carried forward to the next year.

The rebate is reduced where shared custody arrangements, or Family Tax Benefit Part A sharing agreements, are in place.

More information can be obtained at www.educationtaxrefund.gov.au/index.html