A child or an independent student satisfies the schooling requirement for each six month period, commencing 1 July or 1 January, if they:
are registered or enrolled in a primary or secondary school course provided at an educational institution such as a school or TAFE, or
are registered or enrolled with the education authority of their state or territory as a home schooled student, or
are registered or enrolled in a course of study or instruction which the Minister administering the Student Assistance Act 1973 determines that the Education Tax Refund applies for, and
attended the course of study or instruction, or received the home schooling, at least one day in a six-month period commencing from 1 July or 1 January.
Where a child or independent student starts or leaves school during the year, or for other reasons only satisfies the criteria for one half of the year, you or the independent student will be entitled to claim the refund for that half of the year.
Example 1 – starting primary school
Grant was enrolled in primary school in December 2008 but started his first day of primary school in February 2009. In January, his parents bought him stationery including crayons and paints, and other learning materials. Grant satisfies the schooling requirement from 1 January to 30 June 2009 as he was enrolled at a school and attended school at least one day in that six month period. Subject to satisfying the other eligibility requirements, Grant’s mother Pam, who receives FTB Part A payment can claim half of the Education Tax Refund (ETR) in her 2008-09 tax return. As Grant did not attend school for the first half of the 2008-09 year 1 July to 30 December 2008, Pam cannot claim the refund for of this period.
Example 2 – transition from primary to secondary school
Anthony commences Year 7 at a New South Wales secondary school in February 2009. Anthony’s parents purchased a computer for him in March 2009. As Anthony also attended year 6 at primary school the year before, he satisfies the schooling requirement for the whole of the 2008-09 income tax year. As Anthony’s father Peter receives FTB Part A payment, he is entitled to claim the full amount of the ETR in his 2008-09 tax return.
In addition, as Anthony transitioned from primary school to secondary school during the 2008-09 year, Peter, Anthony’s father, is entitled for the amount for a secondary school student for the whole year up to $750.
Example 3 – an independent student
Will is 22 and independently completing his secondary schooling. He has a part-time job and receives Youth Allowance. From 1 July 2008 to December 2008 he completed year 11. Will is an independent student for the purposes of the ETR and in August 2008 he purchased a computer for his studies. In February 2009, Will went on a six-month overseas school exchange program, paid for from fundraising. In this situation, Will could only claim half of the refund for his educational expenses as he did not attend school in Australia in the six-month period commencing 1 January 2009.
Subscribe
