• Legal database
Legal database
Disclaimer
This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private ruling

Authorisation Number: 1011865202089

This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns.

Ruling

Subject: Education Tax Refund

Question

Does the cost of a desk qualify as an eligible education expense for the purposes of the Education Tax Refund (ETR)?

Answer

No.

This ruling applies for the following period:

Year ended 30 June 2011

The scheme commences on:

1 July 2010

Relevant facts and circumstances

You have a child attending school.

You have bought a desk for them to use to complete their school work.

The desk houses their computer and stationery needs.

Relevant legislative provisions

Income Tax Assessment Act 1997 Subdivision 61-M and

Income Tax Assessment Act 1997 Section 61-640.

Reasons for decision

Summary

The desk is not eligible for the ETR as it is not included on the list of eligible items.

Detailed reasoning

The ETR is a government initiative to help with the cost of educating primary and secondary school children. Eligible parents, carers, legal guardians and independent students may be entitled to a refundable tax offset equal to 50% of eligible education expenses: subdivision 61-M of the Income Tax Assessment Act 1997 (ITAA 1997).

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 (section 61-640 of the ITAA 1997):

    · laptops, home computers and associated costs,

    · computer-related equipment such as printers, USB flash drives as well as disability aids to assist the use of computer equipment for students with special needs,

    · home internet connection, including the costs of establishing and maintaining;

    · computer software for educational use, word processing, spreadsheet, database and presentation software and internet filters and antivirus software,

    · school textbooks, other paper-based school learning materials including prescribed textbooks, associated learning materials, study guides and stationery; and

    · a tool of trade.

Although furniture items such as desks and computer stands 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.


Back to top