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