Where an eligible education expense has been incurred for more than one eligible child, the expense can be shared between the children. However, this is subject to all the children having access to the purchased item and you purchasing the item on a day when you satisfied the eligibility requirements for the Education Tax Refund for each child. This is called pooling.
Example – pooling expenses for two or more eligible children
Ben and Natalie have twins in secondary school. Ben purchased a computer worth $3,000 which both children can access. Ben can pool the expense of the computer between the twins and claim $1,500 in eligible expenses for each child, making a total of $3,000 expenses that are claimed.
Sections within What is an eligible education expense?
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