| Disclaimer This edited version has been archived due to the length of time since original publication.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 your private ruling
Authorisation Number: 1012004503031
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. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.
Ruling
Subject: Education Tax Refund
Question 1
Do the following items qualify as eligible education expenses for the purposes of the Education Tax Refund?
Folios and
Pencil cases
Answer
Yes.
Question 2
Do the following items qualify as eligible education expenses for the purposes of the Education Tax Refund?
Satchels, schoolbags and drawstring bags.
Answer
No.
This ruling applies for the following period
Year ending 30 June 2012
The scheme commenced on
1 July 2011
Relevant facts
You are looking at purchasing school and stationery products for your children's education, including the items listed below:
Folios,
Pencil cases and
Satchels, schoolbags and drawstring bags.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 61-640.
Reasons for decision
The Education Tax Refund (ETR) is a new 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;
· prescribed trade tools and
· school uniforms.
Folios and pencil cases are considered stationery and therefore qualify as eligible education expenses.
School uniforms have now been included as eligible education expenses. School uniforms are considered to be clothing including items such as belts, ties, scarves and hats. Schoolbags, satchels and drawstring bags are not considered items of clothing, so therefore do not qualify as eligible education expenses.