You are eligible to claim an Education Tax Refund (ETR) for the 2008-09 year, if on a day in the period 1 July 2008 to 30 June 2009 you incurred eligible education expenses and:
you received family tax benefit (FTB) Part A for the child
or
a payment was made for the child which stopped you from receiving family tax benefit (FTB) Part A
or
your child stopped full-time school during the year and received sufficient income to stop you receiving family tax benefit (FTB) Part A, and
your child was enrolled or registered in a primary or secondary school course during any day in the same half-year as the day occurred, and
your child attended their course at least one day in that half year.
You do not have to be eligible for the entire year to be entitled to claim the ETR. You can claim the ETR for any period during the year you satisfied the eligibility requirements.
Where a child receives a payment that stops FTB Part A being paid, parents need a written statement agreeing to what percentage of the ETR they will each claim - this is called an agreed percentage. If no agreed percentage is in place, their agreed percentage will be 50%.
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