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25 Sep 088 Education Tax Refund Bill introduced

On 25 September 2008, Tax Laws Amendment (Education Refund) Bill 2008 was introduced into the House of Representatives. 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. Date of effect: The Education Tax Refund applies to eligible expenses incurred from 1 July 2008.

For a copy of Tax Laws Amendment (Education Refund) Bill 2008, go here.

For a copy of the Explanatory Memorandum, go here.

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