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Education Tax Refund (ETR) payment for 2011-12 101-03070000

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This document explains the Education Tax Refund (ETR) one-off payment for the 2011-12 financial year and the transition to Schoolkids Bonus.

Education Tax Refund Determination, no longer in force

From 1 October 2022, the ETR Payments determination is no longer in force. Education Tax Refund (ETR) payments are no longer assessable from this date.

Transition details

In May 2012, the government announced the abolition of the Education Tax Refund administered by the Australian Taxation Office (ATO).The ETR was claimed through the ATO for 2010-11 and previous years.

The Education Tax Refund (ETR) payment delivered by Services Australia was a one-off lump sum payment made to eligible customers for the 2011-12 financial year and was a transitional payment between the ATO administered ETR and the commencement of Schoolkids Bonus (SKB) from January 2013.

SKB payments were delivered automatically in January and July to eligible Family Tax Benefit (FTB) and income support recipients from 2013 to 2016. On 5 September 2014, legislation passed to abolish Schoolkids Bonus from 31 December 2016.

Types of ETR payments

There were 2 types of ETR payments:

  • ETR Statutory payment was paid automatically to eligible parents/guardians who received Family Tax Benefit (FTB) Part A for school aged children and secondary students who received an income support payment on 8 May 2012
  • ETR Administrative Scheme payment was paid to FTB Part A and income support customers who did not meet the requirements for a statutory payment but would have been eligible to claim the ETR through the taxation system or would have received a higher rate through the taxation system than was paid to them as a statutory payment. These payments were delivered from 1 July 2012

Schoolkids Bonus

Education Tax Refund paid through the Tax system