Home educators are eligible for the Education Tax Refund if they are also entitled to Family Tax Benefit (FTB) Part A for the relevant financial year and are registered with the relevant state organisation (e.g. The VRQA in Victoria).

Eligibility for the rebate will also be extended to families in which a child would be eligible for the FTB Part A payment except that they receive a benefit such as Youth Allowance, a disability support pension or ABSTUDY. Children receiving these benefits are automatically disqualified for FTB Part A but may be covered by the rebate.

Eligible families can claim up to $750 for each child of primary school age and $1500 for each child of secondary school age. The refund is structured as a 50% refundable tax offset. This means that, if a family claims the full amount, they will get a refund of $375 per primary school student; and $750 per secondary school student. The refunds will apply only to educational expenses incurred after July 1 this year.
Eligible expenses include laptops, home computers and associated costs (repair and running costs or leasing), home Internet connections, printers, paper, educational software, textbooks, study guides, learning materials and stationery. If you have more than one school-aged child expenses can be spread between them (e.g. for a computer) as long as each of the children has access to the purchased items.
Receipts must be kept in order to make claims and claims cannot be made until you submit your tax return next year. There will be a section in your 2008-2009 tax return where you can claim the refund and a seperate form will be available from the tax office for those who do not have to fill out a tax return.
If you spend more than the maximum amount claimable, the excess expense can be claimed the next financial year. So if you have a major purchase (e.g. a laptop) you can spread your claim over two years. If expenses are not claimed in either the year of purchase or the following tax year, they will lapse.
If your child is registered as a homeschooler next February (e.g. prep age) then you will be able to claim expenses for half the financial year.

For more information, contact the tax office or see:
The government’s press release:
www.treasurer.gov.au/DisplayDocs.aspx?doc=pressreleases/2008/077.htm&pageID=003&min=wms&Year=&DocType=0
The Fact sheet:
www.treasury.gov.au/documents/1394/PDF/Education_Tax_Refund_Factsheet.pdf