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12 Nov 08 Education Refund Bill 2008 passed by House

On 11 November 2008, Tax Laws Amendment (Education Refund) Bill 2008 was passed by the House of Representatives without amendment. The Bill was introduced into the House on 25 September 2008: see 2008 TAXVINE No 38 (15) (26 September 2008).

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 proceeds to the Senate.

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