Sharing eligible education expenses

Where you have incurred an eligible education expense for more than one eligible child, you can share the expense between the children if:

  • all the children have access to the purchased item
  • you purchased the item on a day when you met the eligibility requirements for the ETR for each child.

This is called pooling.

Example - pooling expenses for eligible children

Tahir has twins in secondary school. He purchased a computer worth $1,600 which both children can access. Tahir can pool the expense of the computer between the twins and claim $800 in eligible expenses for each child. This means he can claim a total of $1,600 in expenses.

End of example
    Last modified: 22 Jun 2016QC 21454