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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 your maximum tax offset amount for this child

    (B × C) ÷ 365

    Note: Round off answer to two decimal places

     

    5

    Repeat Steps 2 to 4 for each additional eligible child

    E

    6

    Add the amounts from D for each child

    F

    7

    Include excess eligible expenses carried forward from the previous year

    G

    8

    Add A and F

    H

    9

    Multiply your expenses from G by 50%

    I

    10

    Use the lower of the amounts at E or H

    Write the amount at I on your claim

      Last modified: 29 Jun 2018QC 21454