Education Tax Refund expenses

Eligible expenses are items that support a child during school and improve quality of education.

For the purposes of the Education Tax Refund, eligible educational expenses are:

• laptops & home computers and associated costs (including repair and running costs of computer equipment and lease costs), home Internet connection and printers and paper;

• education software;

• school textbooks and material (including prescribed textbooks, associated learning materials, study guides and stationery); and

• prescribed trade tools.
   

Eligible expenses that have been incurred by a parent or guardian with more than one child with an Education Tax Refund entitlement can be pooled and claimed against the children's combined Education Tax Refund entitlement, provided that the children all have access to the purchased items.

Education expenses in excess of what can be claimed in a financial year (that is, expenses over $1,500 per annum for a secondary school student or $750 for a primary school student) are able to be carried over in the following financial year. Eligible expenses that are not utilised for the purpose of claiming the Education Tax Refund in the financial year that they occurred or the subsequent financial year would automatically lapse.

The Education Tax Refund may not be claimed for educational expenses if a tax deduction or Commonwealth Government payment/subsidy is payable in respect of that expense.