You are eligible to claim an ETR for the 2010-11 year if, on a day in the period 1 July 2010 to 30 June 2011:
- you incurred eligible education expenses
- your child was enrolled or registered in a primary or secondary school course during any day in the same half-year as the day occurred
- your child attended their course at least one day in that half year, and
- one of the following applied
- you received FTB Part A for the child
- a payment was made for the child which stopped you from receiving FTB Part A
- your child stopped full-time school during the year and received sufficient income to stop you receiving FTB Part A.
You do not have to be eligible for the entire year to be able to claim the ETR. You can claim the ETR for any period during the year you met the eligibility requirements.
Where a child receives a payment that stops FTB Part A being paid, parents need a written statement agreeing to what percentage of the ETR they will each claim - this is called an agreed percentage. If no agreed percentage is in place, your agreed percentage is 50% each.