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

Ruling: Q1: Does a computer desk and chair qualify as an eligible education expense for the purposes of the Education Tax Refund? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1997 Ch2-Pt2-20-Div61. | Income Tax Assessment Act 1997 Section 61-640.

Reasons for decision: Summary: The Education Tax Refund (ETR) is a government initiative to help with the cost of educating primary and secondary school children. It means eligible parents, carers, legal guardians and independent students could get 50% back on some education expenses made during the income year. This includes items like computers, educational software, textbooks and stationery. 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; and disability aids to assist the use of computer equipment for students with disabilities; · home internet connection; · computer software; · school textbooks, other paper-based school learning materials and stationery; and · prescribed trade tools. In your case, you have incurred expenses relating to the purchase of computer desks and chairs. Although furniture items such as desks, computer stands and chairs may be used in connection with a child's education, these items do not meet the conditions of eligible education expenses. Therefore furniture items are not eligible education expenses for the purposes 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. Contact us at the address given in the fact sheet if you have any concerns. | Relevant facts: You have two dependants attending secondary school. | You have purchased 2 desks and chairs to accommodate computers and printers to create a study station for school work.