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Edited version of your private ruling
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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 2011
Year ending 30 June 2012
The scheme commenced on
1 July 2010
Relevant facts
You do not receive Family Tax Benefit Part A.
Your child receives Youth Allowance.
Your child is studying accredited secondary courses with a registered training organisation.
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 accredited secondary courses provided by a registered training organisation.
Therefore, you are eligible to claim the ETR in respect of the eligible education expenses you have incurred for your child.