Private ruling: Education tax refund
Ruling period: Year ending 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Does the cost of your electronic device qualify as an eligible education expense for the purposes of the education tax refund (ETR)? | A1: Yes.


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 or independent student's primary or secondary school education. Section 61-640 of the Income Tax Assessment Act 1997 mentions the kind of expenses that are eligible education expenses. They include the purchase, lease, hire or hire-purchase costs, repairs and running costs of: · 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. It is considered that the cost incurred for the electronic device is like an expense incurred on a computer. Therefore, the cost associated with purchasing the electronic device qualifies as an eligible education expense for the purposes of the ETR. To be eligible to claim the ETR, the parent or carer would need to have received FTB part A for the child. Therefore, while the device is considered an eligible education expense, a parent or carer would not be able to claim this expense unless they were entitled to claim the ETR. For more information on the ETR, please refer to the Tax Office website at www.ato.gov.au.

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 child is completing primary school studies. | The primary school that your child attends implements an electronic device learning program for students. | Students participate in a range of class experiences using the electronic device. | The school does not permit students to take the devices home. | You have chosen to purchase a personal electronic device to complement the school program and reinforce school learning at home. | You have provided a support letter signed by the school principal.