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Edited version of private ruling

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Ruling

Subject: Education Tax Refund

Question

Does a computer desk and chair qualify as an eligible education expense for the purposes of the Education Tax Refund?

Answer

No.

This ruling applies for the following period

Year ended 30 June 2011

The scheme commenced on

1 July 2010

Relevant facts

You have two dependants attending secondary school.

You have purchased 2 desks and chairs to accommodate computers and printers to create a study station for school work.

Relevant legislative provisions

Income Tax Assessment Act 1997 Ch2-Pt2-20-Div61.

Income Tax Assessment Act 1997 Section 61-640.

Reasons for decision

The Education Tax Refund (ETR) is a government initiative to help with the cost of educating primary and secondary school children. It means eligible parents, carers, legal guardians and independent students could get 50% back on some education expenses made during the income year. This includes items like computers, educational software, textbooks and stationery.

For the purposes of the ETR, eligible education expenses are items that support a child's schooling and education covering the purchase, lease, hire or hire-purchase cost of:

    · laptops, home computers and associated costs;

    · computer-related equipment such as printers; and disability aids to assist the use of computer equipment for students with disabilities;

    · home internet connection;

    · computer software;

    · school textbooks, other paper-based school learning materials and stationery; and

    · prescribed trade tools.

In your case, you have incurred expenses relating to the purchase of computer desks and chairs. Although furniture items such as desks, computer stands and chairs may be used in connection with a child's education, these items do not meet the conditions of eligible education expenses. Therefore furniture items are not eligible education expenses for the purposes of the ETR.


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