Private ruling: Education Tax Refund
Published: November 2011
Ruling period: Year ending 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Do the following items qualify as eligible education expenses for the purposes of the Education Tax Refund? Folios and Pencil cases | A1: Yes. | Q2: Do the following items qualify as eligible education expenses for the purposes of the Education Tax Refund? Satchels, schoolbags and drawstring bags. | A2: No.


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

Reasons for decision: Summary: The Education Tax Refund (ETR) is a new 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; · prescribed trade tools and · school uniforms. Folios and pencil cases are considered stationery and therefore qualify as eligible education expenses. School uniforms have now been included as eligible education expenses. School uniforms are considered to be clothing including items such as belts, ties, scarves and hats. Schoolbags, satchels and drawstring bags are not considered items of clothing, so therefore do not qualify as eligible education expenses.

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 are looking at purchasing school and stationery products for your children's education, including the items listed below: