Information for Schools and Approved Care Organisations

Approved care organisations (ACOs) can claim the ETR for the eligible education expenses of each child in their care who is enrolled or registered in a primary or secondary school course.

If your organisation is an ACO within the meaning of the A New Tax System (Family Assistance) Act 1999, you can claim the ETR for the 2008–09 income year, if on a day in the period 1 July 2008 to 30 June 2009:

• Your organisation received or was entitled to receive FTB Part A for a child in your care, and you incurred eligible education expenses for that child, and
• the child was enrolled or registered in a primary or secondary school course during any day in the same six month period as that day occurs, and
• the child in care attends the course at least one day in the period.The amount that can be claimed for a student is 50% of eligible education expenses for the period the child was in your care from 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, and
• $1,500 for each eligible child in secondary school – that is, a refund of up to $750.

The first claim for the refund can be made from 1 July 2009.