In the 2008-9 financial year, individual taxpayers can claim the ETR if they:

* had a child at primary or secondary school, AND
* received a family tax benefit (FTB) Part A for the child or a payment was made for that child which stopped them from receiving FTB Part A for the child, AND
* had eligible education expenses.

Independent students can also claim, if they received a government allowance such as newstart allowance from Centrelink.

Taxpayers can claim 50% of eligible expenses up to:

* $750 for each eligible child in primary school (i.e. a refund up to $375) 
* $1500 for each eligible child in secondary school or for an independent student (i.e. a refund up to $750)

Eligible expenses 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 disability computer aids for students
* home internet connections
* educational software
* word processing, spreadsheet, database and presentation software, internet filters and anti-virus software
* school textbooks, other paper-based school learning materials and associated learning materials such as stationery, pens and pencils
* trade tools and safety equipment for secondary school trade courses

Educations expenses that cannot be claimed include:

* school fees
* school uniform expenses
* student attendance at school excursions and camps
* tutoring costs
* sporting equipment
* music instruments
* library book fees
* building levies
* school subject levies
* school photos
* donations
* tuck shop expenses
* waiting list fees
* transport
* membership fees
* computer games and consoles

For more information about the ETR please visit the ATO website:

http://www.ato.gov.au/individuals/content.asp?doc=/content/00174278.htm&page=17&H17