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Ruling
Subject: Education tax refund
Question
Does the cost of an electronic talking dictionary/translator qualify as an eligible education expense for the purposes of the education tax refund?
Answer
No.
This ruling applies for the following period
Year ending 30 June 2012
The scheme commences on
1 July 2011
Relevant facts and circumstances
You have a child that attends primary school.
You wish to purchase an electronic dictionary/translator to assist with your child's homework.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 61-640
Reasons for decision
For the purposes of the education tax refund (ETR), eligible education expenses are items that support a child's or independent student's primary or secondary school education. They include the purchase, lease, hire or hire-purchase costs, repairs and running costs of: (section 61-640 of the Income Tax Assessment Act 1997)
· laptops, home computers and associated costs
· computer-related equipment such as printers, USB flash drives, and accessories designed and manufactured solely or predominantly for use with a laptop or home computer - for example laptop bags and wireless mouse
· disability aids to assist in the use of computer equipment for students with special needs
· home internet connections, including the costs of establishing and maintaining them
· computer software for educational use
· word processing, spreadsheet, database and presentation software, internet filters and antivirus software
· school textbooks and other paper-based school learning material, including prescribed textbooks, associated learning materials, study guides and stationery - for example, pencils, pens, compasses and glue
· prescribed trade tools - for example, tools required to complete a school-based apprenticeship.
· school-approved uniforms, including hats, footwear and sports uniforms purchased from 1 July 2011.
Expenses which do not fall under the above categories are not eligible expenses for the purposes of the ETR.
As the electronic dictionary/translator does not fall under any of the categories listed above, it does not meet the definition of eligible education expenses. Therefore, the cost of the electronic dictionary/translator does not qualify as an eligible expense for the purposes of the ETR.