The Education Tax Refund (ETR) entitles parents to a 50% refund on a range of expenses related to their children's education. Last year, the ETR gave back up to $375 for each primary school student and up to $750 for each secondary school student.

The ETR applies to parents who receive Family Tax Benefit Part A and for independent students. Even if you don't lodge a tax return, you can get the refund.

Some of the eligible expenses are:                    Excluded expenses:
- Laptop computers                                                - School fees
- USB flash drives                                                   - School uniforms
- Home Internet connections                                - Musical instruments
- Computer repairs                                                 - Sporting equipment
- Computer software                                              - School subject levies
- School text books                                                 - School excursions

• You claim eligible expenses in your personal tax return, so it is vital to keep all receipts.
  
  
• The refund commenced with expenses incurred in the 2008 / 2009 financial year.

In 2009, SAASSO applied to the ATO to have our state's Materials & Services Charge included as an eligible deduction for the ETR.

Initial advice indicated the M&S charge would be considered a school fee and therefore excluded as a deduction. SAASSO argued that the charge is actually an at-cost recovery of education goods and services. Ultimately, the ATO concurred stating that those parts of the charge which are in themselves eligible will be so when part of SA's Materials & Services Charge.

Download SAASSO's Bulletin, application letter and the ATO's response....