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澳洲教育费退稅

日期：2020-05-09 栏目：Australia 小学教育
在澳大利亚小学教育
政府 关于 最近 收到 朋友 说起 退稅 教育费




最近朋友说起收到政府关于Education Tax Refund的信，提醒大家关注一下。

具体的方方面面可以看这个网站
http://www.educationtaxrefund.gov.au

最主要部分的中文说明如下：

你是否合資格申報？

如果你在2008年7月1日至2009年6月30日財政年度為孩子的小學或中學教育支付了合資格的教育開支，在下列任一情況下你可以就這些開支申報高達50%的教育費退稅：

* 你為孩子而領取A類家庭稅務福利金(FTB: family tax benefit)
* 孩子領取一種付款而使你不能獲得A類FTB
* 孩子在該年度內停止全日制上學並獲得超過限制額的收入，而使你不能獲得A類FTB。

可以使你不能獲得A類FTB的付款種類包括：

- 社會保障撫恤金或福利－例如，青年津貼
- 勞工市場項目付款
- 指定的教育計劃－例如，ABSTUDY生活津貼。


如果你是一名獨立學生又怎樣？

如果你是一名獨立學生，在財政年度有合資格的教育開支，並且符合以下所有情況，你就可以申報退款：

* 你領取一份社會保障撫恤金或福利、一份勞工市場項目付款或者一份指定的教育計劃付款，包括：

– 青年津貼
– ABSTUDY生活津貼
– 根據《2004年軍人復健及賠償法》制定的退伍軍人孩子教育計劃及付款
– 殘疾援助撫恤金

* 你以獨立個人的身份獲取付款
* 你就讀中學
* 你不超過25歲
* 你是澳洲居民（符合1991年社會保障法）或者是特殊類別簽證的持有人（符合1958年移民法）
* 你居於澳洲。

你不需要在整個年度內符合資格。
你可以為任何合資格的時段申報退款。


你可以申報哪些教育開支？

你可以申報購買、建立、修理及維護以下任何物品的開支：

* 手提電腦及家庭電腦
* 與電腦有關的設備，包括列印機、USB閃存驅動器、提供給有特殊需要的學生的殘障人士電腦設備輔助器
* 家庭互聯網連接
* 作教育用途的電腦軟件，包括文字處理、報表軟件、數據庫和講解軟件、互聯網過濾器以及防病毒軟件
* 學校課本以及其他學校教學資料印刷品，包括指定的課本、輔助學習資料、學習指南以及文具
* 指定的職業工具。

你不能申報：

* 學費
* 校服費
* 學生參加學校舉行的課外活動，例如遠足旅行
* 補習開支
* 樂器
* 體育器材
* 學校科目附加費
* 電腦遊戲及遊戲機
* 建築附加費
* 圖書館書本費
* 學校照片
* 捐贈
* 學校小食部開支
* 候補名單費
* 交通費
* 會員費。


你可以申報多少？


如果你全責照顧孩子
如果你全責照顧孩子，你可以申報50%合資格的開支，這些開支高達：
* $750(每位合資格的就讀小學的孩子)－即，高達$375的退款
* $1500(每位合資格的就讀中學的孩子)－即，高達$750的退款。
如果你的開支超過你在該年度的退款限額，只要你仍然符合資格，任何超出的部分將留待來年的退款申報。

記住保留你從2008年7月1日開始購買物品的收據。這有助你確定甚麼物品是符合資格申報的，以及計算出任何超額的開支。

如果你與他人共同照顧孩子
如果你與他人共同照顧孩子，用以下任一種方法確定你的退款：
* 如果你領取A類FTB，使用與你獲得A類FTB一樣的共同照顧比率。
* 如果因為你或孩子領取一種付款而令你沒有領取A類FTB，計算出在該年度內你照顧孩子的晚上的數目比率。

如果你是獨立學生
如果你是獨立學生，你可以申報高達$1500的開支。如果你就讀中學，這意味著你可以獲得的最高額是$750。

我怎樣申報退款？

你可以在你的《2009年個人報稅表》的T6項申報退款。你應得的任何退款將會直接支付到你指定的銀行賬戶或以支票的形式支付。
如果你不需要遞交報稅表，你可以使用《2009年教育費退稅申報表》－從2009年7月1日開始提供。
你的退款將以電子付款支付到你指定的銀行賬戶，或以支票形式支付。

記住，如果你全責或與他人共同照顧孩子，只有當你領取A類FTB或領取使你不能獲得A類FTB的一種付款時，你才能申報退款。

[ 本帖最后由 patrickzhu 于 2009-3-25 12:38 编辑 ]

评论
Q1: How will the refund work?

A: If you are eligible, you can claim the refund in your 2009 individual tax return or, for those not required to lodge an income tax return, through a stand-alone claim form.
For the period 1 July 2008 to 30 June 2009 the maximum you can claim is 50% of eligible expenses up to:
  • $750 for each eligible student in primary school - that is, a refund of up to $375
  • $1,500 for each eligible student in secondary school - that is, a refund of up to $750.
If your expenses exceed your refund limit for the year, any excess can go towards your following year's refund claim, as long as you are still eligible.
Eligible independent students undertaking secondary school studies can also claim 50% of eligible expenses up to $1,500 - that is a refund of up to $750 - for the period 1 July 2008 to 30 June 2009.
The refund is a fully refundable tax offset that will be paid as part of your tax return or if you are not required to lodge a tax return, you will need to lodge a 2009 Education Tax Refund Claim (NAT 72621) and your refund will be paid as a cheque or an electronic payment into your nominated bank account.

Q2: Who is eligible?

A: To be eligible to claim the Education Tax Refund, a claimant must be entitled to receive FTB Part A or a payment that stopped them from receiving FTB Part A for a child who is undertaking primary or secondary school studies.

Q3: How do I know if I am eligible for Family Tax Benefit (FTB) Part A during the period 1 July 2008 to 30 June 2009?

A: If you are unsure if you are entitled to Family Tax Benefit (FTB) Part A contact the Family Assistance Office (FAO):

Q4: What is an independent student?

A: An independent student for the purposes of the Education Tax Refund is a student who:
  • is receiving payments under a prescribed educational scheme - for example, ABSTUDY Living Allowance OR a social security pension or benefit such as Youth Allowance OR payments under a program included in the programs known as labour market programs
  • satisfies an independence requirement that is relevant to the amount of the payment
  • undertakes full-time secondary school studies
  • is under 25, and
  • is an Australian resident or a special category visa holder who resides in Australia.
    Example
    George is 20 years old. He lives alone and receives a government support payment. He decides to return to school to complete his higher school certificate and buys a laptop computer and internet connection to help in his studies. George is eligible to claim the Education Tax Refund to help with the cost of his computer and internet connection as he is an independent student.

Q5: My children are studying at university/TAFE/ technical schools can I still claim the Education Tax Refund?

A: You can claim for TAFE/technical school if they are undertaking secondary school studies but not for trade or general courses. You cannot claim for children at university or for their university costs.

Q6: My child receives Youth Allowance which means that neither my spouse or I receive Family Tax Benefit (FTB) Part A, are we still eligible for the Education Tax Refund (ETR) and if so, who should claim it?

A: If this is the only reason why you do not qualify for Family Tax Benefit (FTB) Part A, you are eligible to claim the Education Tax Refund (ETR). You will need to complete a written agreement stating which one of you will claim the Education Tax Refund. This agreement should be kept with your tax records. If you are unable to reach agreement on who will claim, you can both claim 50% of the total amount.
    Example
    Joshua is married to Amanda, they have one child, Philip, who is in secondary school. Joshua and Amanda are not entitled to Family Tax Benefit (FTB) Part A as Philip receives Youth Allowance. However, they are eligible for the Education Tax Refund (ETR). Joshua and Amanda will need to make a written agreement as to who will claim the ETR and if they cannot decide or they don’t make a written agreement, they can each claim 50% of their ETR entitlement.

Q7: What if my child stopped full-time school during the year

A: If your child ceased full-time study part way though a financial year, you will be eligible for the Education Tax Refund for the part of the year that your child met the schooling requirement.
    Example
    Katie’s daughter Asha completed full-time secondary school in December and has secured work for the remainder of the financial year that would earn her an income that exceeds the child income test limit for her to be an FTB child. Katie incurred $2,000 in eligible expenses in the final half year of Asha’s secondary schooling. Even though Asha’s income for the year is over the child income test limit and she only meets the schooling requirement for half of the financial year, Katie would still be entitled to claim a refund for the first half of the year up to a maximum of $375 (half of the $750 for a child in secondary school).

Q8: If my child started school part way through the year — can I still claim the Education Tax Refund?
A: Yes - you can claim for the period your child met the schooling requirements.

Q9. What is the schooling requirement?

A: A child satisfies the schooling requirements on every day in a six month period beginning on 1 July or 1 January if there is at least one day in that six month period on which the child was at school.

Q10: If my child moves from primary to secondary school, how much can I claim?

A: You will be entitled to claim the full secondary school limit up to a maximum of $750 for $1,500 of expenses.

Q11: What are eligible education expenses?

A: Eligible education expenses include:
  • laptop computers, home computers and associated costs - including repair and running costs of computer equipment
  • computer-related equipment such as printers, USB flash drives, as well as disability aids to assist in the use of computer equipment for students with special needs
  • home internet connections - including the costs of establishing and maintaining
  • computer software for educational use
  • word processing, spreadsheet, database and presentation software, and internet filters and antivirus software
  • school textbooks and other paper based school learning material - including prescribed textbooks, associated learning materials, study guides and stationery, for example pencils, pens, compasses and glue, and
  • prescribed trade tools.

Q12: What education expenses can’t I claim for?

A: Expenses that are not eligible for the Education Tax Refund include:
  • school fees
  • school uniform expenses
  • student attendance at school-based extra curricular activities such as excursions
  • tutoring costs
  • musical instruments
  • sporting equipment
  • school subject levies – for example, payment for consumables for particular subjects such as woodwork, art or home science.
  • computer games and consoles.

Q13: My children’s grandparents paid for their computer. Can the grandparents claim the Education Tax Refund (ETR) or can I claim for the computer?

A: No. The grandparents are not eligible as they don’t have any eligible children. You are unable to claim for the computer as you didn’t incur the expense. You can only claim for items which you or your partner have purchased.

Q14: My children use our home based business computer. Can I still claim the cost of the computer and associated costs?

A: Yes, but only the amount that your business is not claiming as either a tax deduction or another tax offset.

Q15: I have purchased laptops and/or computer software and for efficiency reasons it is compulsory that these items remain at the school as part of the school operations. Can I still claim the cost of the computer and software costs?

A: Yes.

Q16: Can I claim expenses for my child who is in a school-based apprenticeship? Can I claim for the cost of tools or equipment I need for my apprenticeship.

A: Yes, provided it is a school-based apprenticeship. You can claim tools or equipment needed for the apprenticeship except for the amount your child receives or is entitled to receive as a reimbursement or payment of the expense under a Commonwealth Government benefit, grant or subsidy.
    Example
    Albert’s son Joel is completing a carpentry apprenticeship as part of his secondary school curriculum and purchased trade tools during the year worth $2,000. As Joel is enrolled in an apprenticeship, he is eligible for a Commonwealth grant of $800 to assist with the purchase of trade tools. As Joel has received a grant worth $800 towards the purchase of his trade tools, Albert can claim an Education Tax Refund for the balance of that expenditure - that is, $1,200.

Q17: Can I claim for the provision of photocopying facilities and printing facilities for computer-generated assignments and internet downloads over and above that provided as part of the course?

A: Yes as long as you have a separate receipt for these eligible costs.
    Example
    Peter’s son Tony uses school facilities to photocopy and print assignments that are necessary for his schooling. Tony’s school charges for these services and must provide Peter with an invoice of the costs for the purpose of claiming an Education Tax Refund.

Q18: How do I work out my expenses if my internet connection is bundled with my other utilities — for example electricity etc?

A: To calculate your internet expenses, you will need to look at your statement from your internet provider. If you are still unsure, contact your provider and ask for the total of your internet charges from 1 July 2008 to 30 June 2009.

Q19: Is there a limit to the amount of expenses that I can claim for?

A: Yes. For each eligible child in primary school you can claim up to $750 of expenses (that is an ETR of up to $375), while for each eligible child in secondary school you can claim up to $1,500 of expenses (that is an ETR of up to $750).

Q20: Can I share the expenses between all my children?

A: Yes. You can share the expenses provided all of the eligible school students have access to the item that has been purchased - for example a computer.

Q21: Can I combine the expense limit for each child?

A: Yes. You can combine the limit for each child to maximise your entitlement.

Q22: What if my eligible education expenses are over the limit?

A: You will be able to carry forward your excess expenses from one year to the next, for one year only. Eligible expenses that are not claimed in the financial year that they are incurred or in the subsequent financial year will be lost.
    Example
    Lachlan is in year 10. His parents purchased a computer, a printer and a maths and language software program for his study totalling $1,800. His parents are eligible to claim the full refund amount for a secondary studies student of $750 for $1,500 worth of expenses in the current year in which the expenses are incurred. If they are eligible to claim the Education Tax Refund in the next year, they can claim the excess of $300 when calculating their entitlement.

Q23: Do I have to keep all of my eligible education expenses receipts?

A: Yes. You need to keep records to help you or your tax agent prepare your tax return or your Education Tax Refund claim. You will also need receipts to ensure that you are able to prove your expenses claims if we ask you to substantiate them. Eligible education expenses must be listed separately on invoices.
    Example
    John’s son Mark’s school invoices on a basis that is inclusive of school fees and levies. As school fees and levies are not eligible education expenses, the school must list these items separately in their invoices in order for John to be able to claim any other listed eligible education expense, such as the cost of photocopying and/or printing for computer generated assignments.

Q24: When can I claim the refund?

A: You can claim the Education Tax Refund in your 2008-09 income tax return. The refund is a fully refundable tax offset which will be paid as part of your tax assessment

Q25: What if I am not required to lodge an income tax return – can I still claim the refund?

A: Yes. if you are not required to lodge a tax return you will need to lodge a 2009 Education Tax Refund claim (NAT 72721) and your refund will be paid as a cheque or an electronic payment into your nominated bank account. From 1 July 2009, you can download the claim from the Tax Office website.

Q26: Can I claim the Education Tax Refund (ETR) in my tax return when my spouse received the Family Tax Benefit (FTB) Part A entitlement?

A: No. You cannot claim the refund in your tax return, if you were not the recipient of the FTB Part A.

Q27: How is the refund calculated?

A: The Education Tax Refund is calculated by you. To help you claim your correct entitlement you can use the Education Tax Refund (ETR) calculator provided at www.ato.gov.au
    Example – Full care of a student
    Andy and Claudia have one child, Danielle, who is in primary school for the entire income year. They are eligible for the Education Tax Refund. Their total eligible education expenses are $1,200. Claudia receives Family Tax Benefit (FTB) Part A for their family.
    Claudia calculates her Education Tax Refund as follows: