Education Tax Refund paid through the Tax system 007-10030000

The ETR is a payment administered by the ATO for periods prior to the 2011-12 financial year to assist families with children undertaking primary or secondary education to meet the costs of school education.

Under the ETR, eligible families can claim a tax refund of 50 per cent of eligible education expenses incurred from 1 July 2008 until 30 June 2011. This does not include expenses for school fees. The Resources page contains a link to the ATO website listing items that can be claimed.

If the customer is:

• enquiring about claiming the ETR for a period prior to the 2011-12 financial year, go to Step 2
• responding to an ATO request for verification for an ETR claim, go to Step 3
• enquiring about ETR for the 2011-12 financial year, see Education Tax Refund (ETR) payment for 2011-12

The ETR is claimed through the ATO either via a customer's income tax return or via a stand-alone claim if the customer is not required to lodge an income tax return.

If the customer is:

• Required to lodge a tax return, a claim for ETR can be made at item T6 in their individual tax return.
• Not required to lodge a tax return, they must complete the Education Tax Refund for individuals claim. This can be obtained from the ATO website, an ATO shopfront or by phoning the ATO

Customers requesting further information about the ETR should be directed to the ATO.

• The ATO can request that a customer supply evidence that they were eligible to receive the ETR for the relevant financial year
• If a customer has their reconciliation letter for the relevant financial year advise them to supply it as proof to the ATO using the reply address supplied in the ETR compliance letter
• If a customer does not have this information they may request verification of their entitlement for Family Tax Benefit (FTB) Part A or other eligible payment or allowance

Determine whether the customer was entitled to receive FTB Part A or an eligible payment or allowance during the relevant financial year. See Rates and thresholds index.

Note: there is no entitlement to ETR for a financial year in which the customer has not claimed FTB and is now outside the allowable time limit to lodge a lump sum claim. This is irrespective of whether their taxable income would have qualified them for FTB Part A.

Was the customer entitled to FTB Part A during the relevant financial year?

• Yes go to Step 4
• No, go to Step 6

Go to the FAO Reconciliation & Claim Summary (FRCS) screen for the relevant financial year

Has FTB reconciled for the relevant financial year?

• Yes go to Step 7
• No, go to Step 5

• If the customer has claimed via a Lump Sum Claim (LSC) and the claim is pending, advise the customer that their eligibility cannot be confirmed until the claim has been assessed. See Family Tax Benefit (FTB) reconciliation or lump sum claim pending
• If the customer received their FTB via instalments for the relevant financial year (including zero rate), or is a non-lodger, advise the customer that their eligibility cannot be confirmed until reconciliation has occurred. See Non-lodger and late lodger process for Family Tax Benefit (FTB) reconciliation

Procedure ends here.

On the child’s record, check the:

• Customer Study Details (EDCH) screen in Process Direct
• Education Course History (EDCH) screen in Customer First

Determine if the child was in full time study as a primary or secondary student at any time during the relevant financial year.

• If the child was entitled to another eligible payment or allowance, issue a payment summary for the relevant financial year. See Issuing Payment Summaries
• If the child is not entitled to another eligible payment or allowance, advise the customer they were not entitled during that financial year

Procedure ends here.

Locate the required Family Tax Benefit (FTB) child information from the FRCS screen for the relevant financial year:

• 'S'elect the most recent completed result to go to the FTB Calculation Result (FACRF) screen
• 'S'elect any line that displays a greater than zero result under the 'Reco' column to display the FTB Calculation Period Assessment (FCPA) screen
• 'S'elect the Child Details Display: field to display the FTB Child Eligibility Summary (FCES) screen. The 'FTB (A)' column will show Y against the name of each eligible child)
• Note the full name and date of birth of each child who attracted FTB Part A

Request a Q999 free text letter for the customer to supply to the ATO using the address supplied in the ETR compliance letter. The Q999 must contain the following text:

'This letter is to confirm that the above mentioned person was eligible for and received Family Tax Benefit Part A in the xxxx/xxxx financial year for (name/s and date/s of birth for all children).'

Do not include the Q999 appeal paragraph.