relates to the education of the child or independent student
of a kind that is specified in the legislation as an eligible education expense, and
incurred on a day when the child or independent student satisfied the schooling requirement.
You cannot claim the ETR for education expenses if:
it is an allowable tax deduction or subject to another tax offset, or
you received or are entitled to receive payment or property as reimbursement or payment for the expense under a Commonwealth Government or legislative prescribed benefit, grant or subsidy.
Example – an apprenticeship as part of secondary school studies
Jack is enrolled in a carpentry apprenticeship as part of his secondary school studies and purchased trade tools during the year worth $2,000. As Jack is an apprentice, he is eligible for a Commonwealth grant of $800 to assist with the purchase of trade tools. Since he will receive $800 towards the cost of his tools, Jack’s ETR education expenses will be reduced to $1,200.
Sections within What is an eligible education expense?
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