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Edited version of private ruling
Authorisation Number: 1011677520249
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Ruling
Subject: Education Tax refund
Question
Are you eligible to claim the education tax refund (ETR) when you receive the Family Tax Benefit (FTB) Part A supplement only?
Answer: Yes.
This ruling applies for the following period
Year ended 30 June 2010
The scheme commenced on
1 July 2009
Relevant facts
FTB Part A fortnightly payments cut off at $106,824.
FTB Part A supplement payments cut off at $111,082.
You have not received the FTB Part A fortnightly payment but have received the FTB part A supplement.
Relevant legislative provisions
Income Tax Assessment Act 1997 Ch2-Pt2-20-Div61
Income Tax Assessment Act 1997 Subsection 61-620(1)
Reasons for decision
To be eligible to claim the ETR, you must be eligible to receive FTB part A for a child who is undertaking primary or secondary school studies.
Subsection 61-620(1) of the Income Tax Assessment Act 1997 states that you are entitled to receive FTB part A if you satisfy this section on a day in an income year for an individual if:
(a) You are entitled to be paid FTB for the individual in relation to that day under the A New Tax System (Family Assistance)(Administration) Act 1999; and
(b) Your daily rate of FTB for that day consists of, or includes, a part A rate worked out under Part 2 or 3 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 that is greater than nil.
In your case even though you have only received FTB part A supplement, you are considered to be entitled to receive FTB part A and therefore eligible to claim the ETR.
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