Full care of children or independent student

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