Education Tax Refund 2010

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Highlights of changes for 2010:

• Education Tax Refund expense threshhold has increased in 2010 to 50% claim of  $780 (primary schoold) and $1558 (Secondary school).
• Excess Education Tax Refund expenses from 2009 can be rolled over to 2010
• For a summary of eligible expenses see this post ==> 2010 Education Tax Refund Eligible Expenses 
• Link to 2010 Form ==> Education Tax Refund Form 2010  

You may be eligible for the education tax refund if you, or your partner, incurred eligible education expenses between 1 July 2009 and 30 June 2010 for the primary or secondary school studies at school, home or TAFE) of:

• a child, or
•  yourself, if you were an independent student under 25 years old undertaking primary or secondary studies.

A partner for Education Tax Refund is:

• person of the same or opposite sex:
• with whom you are legally married or in a marriage-like relationship
• from whom you are not permanently separated, and
• who is not blood-related, related by adoption or under the age of consent.

You incur an Education Tax Refund expense:

• you receive a bill or invoice for an expense that you are liable for and must pay (even if you don’t pay it until after the end of the year), or
• you do not receive a bill or invoice but you are charged and you pay for the expense.

You can claim carry-forward excess eligible education expenses from last year only if you are eligible for the ETR in respect of eligible education expenses incurred this year.

For you to be eligible to claim the Education Tax Refund for an expense for a student, the expense must be an eligible education expense, and when the expense was incurred:

1.  you must have met one of the four conditions (see below) below, and

• you received, or were eligible to receive, FTB PArt A for the child the expense related to;
• you received other Centrelink payment for the child (eg Youth Allowance, disability support pension, Abstudy or rescribed educational scheme payment)
• the child stops school during the year but was an eligible student when the expense was incurred
• you were an independent student under 25 and no other person was entitled to claim the Education Tax Refund on your behalf.

 2.  the student must have met the schooling requirement was enrolled or registered in a primary or secondary school course (at school, home or TAFE) and attended that course, or received the home schooling, for at least one day:

• between 1 July 2009 and 31 December 2009, then they met the schooling requirement for every day in that period
• between 1 January 2010 and 30 June 2010, then they met the schooling requirement for every day in that period
• in each of those two six-month periods, then they met the schooling requirement for the whole year.