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02 Dec 088 Education Refund Bill 2008 awaits Royal Assent

On 27 November 2008, the Senate passed Tax Laws Amendment (Education Refund) Bill 2008 without amendment.

The Bill amends the ITAA 1997 by introducing a 50% refundable tax offset for eligible education expenses (the Education Tax Refund) up to a maximum of $750 for children undertaking primary studies and $1,500 for children undertaking secondary studies. The Education Tax Refund applies to eligible expenses incurred from 1 July 2008.

The Bill now awaits Royal Assent.

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