Private ruling: Education tax refund
Published: September 2011
Ruling period: Year ended 30 June 2011 | Year ending 30 June 2012
Date scheme commenced: 1 July 2010

Ruling: Q1: Are you eligible to claim the education tax refund (ETR)? | A1: 


Relevant legislative provisions: Income Tax Assessment Act 1997 section 61-610. | Income Tax Assessment Act 1997 section 61-630. | Student Assistance Act 1973 subsection 5D(1). | A New Tax System (Goods and Services Tax) Act 1999 section 195-1.

Reasons for decision: Summary: To be eligible to claim the ETR, generally you must be entitled to receive FTB Part A payment for a child enrolled or registered in a primary or secondary school course. However, you may also be eligible for the offset if one of the following payments prevented you from receiving FTB Part A for that child: · Youth Allowance, · Disability Support Pension, · ABSTUDY Living Allowance, · The Veterans Children Education Scheme, · Student Financial Supplement Scheme, and · The scheme to provide education and training under s258 of the Military Rehabilitation and Compensation Act 2004. In your case, you were not eligible to receive FTB Part A for your child because they receive Youth Allowance. Your child is completing accredited secondary courses provided by a registered training organisation. Therefore, you are eligible to claim the ETR in respect of the eligible education expenses you have incurred for your child.

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. | Relevant facts: You do not receive Family Tax Benefit Part A. | Your child receives Youth Allowance. | Your child is studying accredited secondary courses with a registered training organisation.