Use the following steps and worksheets to calculate your ETR.
If you are an independent student go to Completing worksheet 1.
Before you can work out how much you can claim, you need to know whether you had an FTB agreed percentage or an FTB shared-care percentage for the child.
If both you and your partner met condition 2 or 3, you can make a written agreement with your partner stating which of you will claim the ETR. Otherwise, you will each have to claim half the ETR.
You have to calculate your ETR if:
- you had an FTB shared-care or FTB agreed percentage that changed during the year
- you met condition 1 for a child during part of the income year and you met condition 2 or 3 for the same child during another part of the income year, or
- you and your partner met condition 2 or 3 unless
- you had a written agreement that one of you would claim the ETR for every day in the year, or
- you did not have a written agreement at all.
Completing worksheet 1
Complete worksheet 1 to work out the maximum ETR you can claim (your ETR limit).
If you were an independent student, use any column in the worksheet and disregard any instruction that relates to a child.
If you have more than five children for whom you want to claim the ETR, use a separate piece of paper to continue your calculations.
Step 1
For a student who attended secondary school on a day during 2008-09, write $750 at (a). For a student who attended only primary school during 2008-09, write $375 at (a).
Step 2
Write at (b), for each student, the number of eligible days - that is, days when:
- you met any of the four conditions with respect to the student, and
- the student met the schooling requirement.
If both of the above dot points are satisfied for the whole income year, then write 365 at (b).
Step 3
- If you met condition 4, write 1 at (c).
- If you met condition 1 and had an FTB agreed percentage, write this percentage at (c) as a decimal (for example, write 0.65 not 65%).
- If both you and your partner met condition 2 or 3, and you do not have a written agreement with your partner, your agreed percentage is 50%. Write 0.5 at (c).
- Otherwise, your agreed percentage is 100%. Write 1 at (c).
Step 4
- If you met condition 4, write 1 at (d).
- If you and your partner did not share the care of the child with someone else, write 1 at (d).
- If you met condition 1, write your FTB shared-care percentage for the child at (d) as a decimal.
- If you met condition 2 or 3, work out the number of days that the child was with you and your partner during 2008-09 that were also eligible days (see step 2). Divide that number by the number of eligible days at (b) and write the answer at (d).
Worksheet 1: Working out your ETR limit
Row |
Calculation element |
Child 1 |
Child 2 |
Child 3 |
Child 4 |
Child 5 |
|---|---|---|---|---|---|---|
(a) |
Amount from step 1 |
$ |
$ |
$ |
$ |
$ |
(b) |
Number of eligible days |
- |
- |
- |
- |
- |
(c) |
Agreed percentage |
- |
- |
- |
- |
- |
(d) |
Shared-care percentage |
- |
- |
- |
- |
- |
(e) |
Multiply (b) by (c) by (d). |
- |
- |
- |
- |
- |
(f) |
Divide (e) by 365 (round to two decimal places). |
- |
- |
- |
- |
- |
(g) |
Multiply (a) by (f). |
$ |
$ |
$ |
$ |
$ |
(h) |
Add up all the amounts at (g) and round up to the next dollar. |
- |
- |
- |
- |
$ |
The amount at (h) is your ETR limit.
Work out the total eligible expenses you can claim the ETR for
Step 5
If you were an independent student, add up all your eligible expenses and write the total at (p) in worksheet 2. Ignore rows (j) to (o) and complete (q). Go to step 7.
If you were single for the whole income year and you did not share the care of the child, add up all the eligible expenses that you incurred when you met condition 1, 2 or 3. Write the total at (p) in worksheet 2. Ignore rows (j) to (o) and complete (q). Go to step 7.
Otherwise, read on.
Step 6
Add up all the eligible expenses that you and your partner incurred when you met condition 1. Write the total at (j) in worksheet 2.
Write at (k) in worksheet 2 your FTB agreed percentage from (c) in worksheet 1. Add up and write at (m) in worksheet 2 all the eligible expenses that you and your partner incurred when:
- you both met condition 2 or 3, and
- you did not have a written agreement with your partner identifying who would claim the ETR.
Add up and write at (o) in worksheet 2 all the eligible expenses that you and your partner incurred when:
- you both met condition 2 or 3, and
- you had a written agreement with your partner that you would claim the ETR.
Worksheet 2: Working out the total expenses you can claim the ETR for
Row |
Calculation element |
Amount |
|---|---|---|
(j) |
Your expenses under condition 1 |
$ |
(k) |
Your FTB agreed percentage |
$ |
(l) |
Multiply (j) by (k). |
$ |
(m) |
Your expenses under condition 2 or 3 without a written agreement |
$ |
(n) |
Divide (m) by 2. |
$ |
(o) |
Your expenses under condition 2 or 3 with a written agreement |
$ |
(p) |
Add (l), (n) and (o). |
$ |
(q) |
Dvidie (p) by 2 and round up to the next dollar. |
$ |
The amount at (q) is the maximum amount of eligible education expenses you may claim.
Work out the amount of your ETR
Step 7
Transfer the amount from (h) in worksheet 1 or (q) in worksheet 2, whichever is less, to L item 10 on the Education tax refund for individuals 2008-09 (PDF 98KB)This link will download a file. If you transferred the amount from (q) in worksheet 2 to L item 10, go to step 9. Otherwise, read on.
Work out the excess eligible expenses you can carry forward to 2009-10
Worksheet 3: Working out the excess eligible expenses
Row |
Calculation element |
Amount |
|---|---|---|
(q) |
Transfer (q) from worksheet 2. |
$ |
(h) |
Transfer (h) from worksheet 1. |
$ |
(s) |
Take (h) away from (q). |
$ |
(t) |
Multiply (s) by 2. |
$ |
Step 8
If the amount at (t) in worksheet 3 is less than the amount at (p) in worksheet 2, then the amount at (t) is the amount you carry forward and include in your total eligible education expenses when working out your ETR for 2009-10, provided you are still eligible to claim the ETR in that year. Keep a record of the amount at (t).
If the amount at (t) in worksheet 3 is greater than the amount at (p) in worksheet 2, then the amount at (p) is the amount you carry forward and include in your total eligible education expenses when working out your ETR for 2009-10, provided you are still eligible to claim the ETR in that year. Keep a record of the amount at (p).
Number of students
Step 9
Add up the number of primary school students you are claiming the ETR for and write the answer at W item 10 on the Education tax refund for individuals 2008-09 (PDF 98KB)This link will download a file.
Step 10
Add up the number of secondary school students you are claiming the ETR for and write the answer at X item 10 on the Education tax refund for individuals 2008-09 (PDF 98KB)This link will download a file.