The Education Tax Refund (ETR) helps eligible families and independent students meet the cost of primary and secondary school education.
You can claim the ETR for education expenses you incur while your child attends primary or secondary school.
Families and approved care organisations can claim 50% of their eligible educational expenses if:
they received family tax benefit (FTB) Part A for the child, or
a payment 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 - that is, a refund of up to $375
$1,500 for each eligible child 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.
The first year you can claim the ETR is for the 2008-09 year (1 July 2008 to 30 June 2009).