Private ruling: Education Tax Refund
Published: September 2011
Ruling period: Year ended 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Are the costs you have incurred for overalls and steel capped work boots for a course in vehicle servicing, undertaken by a secondary school student, eligible expenses for the purpose of the Education Tax Refund (ETR)? | A1: No.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are eligible to claim the ETR. You have incurred expenses for overalls and steel capped work boots for a course being undertaken by a secondary school student. The course is a recognised secondary school training programme. The student was enrolled as a full-time secondary student while completing the course. The course undertaken required the safety equipment as did subsequent compulsory year 1X work experience. You can substantiate all expenses.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 61-640.

Reasons for decision: Summary: For the purposes of the ETR eligible education expenses are items that support a child's schooling and education covering the purchase, lease, hire or hire-purchase cost of: · laptops, home computers and associated costs · computer-related equipment such as printers, USB flash drives as well as disability aids to assist the use of computer equipment for students with special needs · home internet connection, including the costs of establishing and maintaining · computer software for educational use word processing, spreadsheet, database and presentation software and internet filters and antivirus software · school textbooks, other paper-based school learning materials including prescribed textbooks, associated learning materials, study guides and stationery · prescribed trade tools. Where an expense does not fall within this definition it will be not be eligible for inclusion in the ETR. | Detailed Reasoning - Prescribed trade tools: Prescribed trade tools include items that are commonly referred to as tools of trade for that industry. While occupation specific clothing is necessary for an industry, such items are not considered to be tools of trade. Prescribed trade tools will include hand tools for carpentry courses or hair dryers and scissors for hair dressing courses. Chef's hats and jackets for hospitality and shoes for construction will not be eligible for inclusion in the ETR. In your case you purchased steel capped boots and overalls for your student's vehicle servicing course. These expenses are not considered prescribed trade tools. Therefore, the steel capped boots and overalls are not eligible education expenses for the purpose of the ETR.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.