Private ruling: Education tax refund
Published: March 2012
Ruling period: Year ending 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Does the cost of an electronic talking dictionary/translator qualify as an eligible education expense for the purposes of the education tax refund? | A1: No.

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: Summary: 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.

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