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Edited version of private ruling

Authorisation Number: 1011511945499

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Ruling

Subject: Education tax refund

Question

Are you eligible to claim the education tax refund (ETR)?

Answer

Yes.

This ruling applies for the following period:

Year ended 30 June 2010

Relevant facts and circumstances

You do not receive Family Tax Benefit (FTB) Part A for your child because they receive Youth Allowance.

Your child commenced a program offered by a university.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 61-610

Income Tax Assessment Act 1997 Section 61-630

Student Assistance Act 1973 Subsection 5D(1)

A New Tax System (Goods and Services Tax) Act 1999 Section 195-1

Reasons for decision

To be eligible to claim the ETR, generally you must be entitled to receive FTB Part A payment for a child enrolled or registered in a primary or secondary school course.

However, you may also be eligible for the offset if one of the following payments prevented you from receiving FTB Part A for that child:

    - Youth Allowance,

    - Disability Support Pension,

    - ABSTUDY Living Allowance,

    - The Veterans' Children Education Scheme,

    - Student Financial Supplement Scheme, and

    - The scheme to provide education and training under s258 of the Military Rehabilitation and Compensation Act 2004.

In your case, you were not eligible to receive FTB Part A for your child because they receive Youth Allowance.

Your child is completing a program at a university, an accredited secondary course provided by a higher education institution

Therefore, you are eligible to claim the ETR in respect of the eligible education expenses you have incurred for your child.


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