How Much Education Tax Refund Can My Organisation Claim?

The amount of ETR that can be claimed for a student is 50% of eligible education expenses incurred for the period 1 July 2008 to 30 June 2009. You can claim up to:

• $750 for each eligible child in primary school - that is, a refund of up to $375
• $1,500 for each eligible child in secondary school - that is, a refund of up to $750.

How much you can claim depends on:

the eligible education expenses you incur at the time each eligible child was in your care, and

the number of nights they were in your care.

You are not eligible to claim a refund for a child if:

• there were no education expenses incurred during the period the child was not in your care, or
• the child was not an eligible child for the purposes of the ETR.
  

Example
From 1 July 2008 to 30 June 2009 an approved care organisation received FTB Part A for twelve secondary school children. As two children left in January 2009, and the organisation purchased eligible expenses in February, they can claim a refund on eligible expenses for ten children.

If your organisation and the children still meet the eligibility requirements in 2010, you can carry forward excess eligible expenses from 2008–09 to 2009–10 for one year only.