ETR Eligibility Rules (Spring 2011)

Clarification to Education Tax Refund (ETR) eligibility rules

The Australian Tax Office have confirmed that they will only allow ETR claims where the taxpayer has made a claim for FTB Part A and they are eligible for FTB Part A. This is different to what was reported at the time the Education Tax Refund was introduced. 

The ATO say the law and policy supports the interpretation that a taxpayer is only eligible for the Education Tax Refund if they make a claim with Centrelink for Family Tax Benefit (Part A) and are entitled to receive that Benefit.