"One eligibility test to be able to claim the Education Tax Refund is that the claimant must be entitled to Family Tax Benefit Part A. Often this is a non-working partner who isn't required to lodge an income tax return - a separate claim needs to be lodged which needs almost as much detail as a tax return.
If we prepare such a claim and charge for it then the claimant isn't able to claim a tax deduction our fee. If we include the cost of preparing the claim in the fee charged to the working partner, then that partner can't claim it either as presumably the ATO would not see it as part of the cost of earning income or managing tax affairs and so it wouldn't be deductable.
Is this the case?
Pity the government didn't think it through a bit and made the eligibility test apply to a "family". If anyone in the family receives FTB Part A then anyone in the family can claim the Education Tax Refund."