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  • Full care of children or independent student

    If you have full care of your children and no agreed percentage or you are an independent student, use the following steps to work out your ETR:
    Label Step Directions

    A

    1

    Work out your total eligible education expenses for all eligible children

    B

    2

    The maximum tax offset amount for one child

    C

    3

    How many days in the year were you eligible?

    D

    4

    Work out the maximum tax offset amount for this child (B × C) divided by 365 - round to two decimal places

    Repeat Steps 2 to 4 for each child

    E

    5

    Add the amounts from D for each child

    F

    6

    Include excess eligible expenses carried forward from the previous year

    G

    7

    Add A and F

    H

    8

    Multiply your expenses from G by 50%

    I

    9

    Use the lower of the amounts at E or H

    Write the amount at I on your claim

      Last modified: 08 Feb 2019QC 21454