Are you an Australian resident?

Generally, you will be considered as an Australian resident for tax purposes if:

  • you have always lived in Australia or you have come to Australia and live here permanently
  • you have been in Australia continuously for six months or more, and for most of that time you worked in the one job and lived at the same place
  • you have been in Australia for more than six months during 2010–11, unless your usual home is overseas and you do not intend to live in Australia

Education expenses

The following are eligible education expenses if they relate directly to the education of the student for whom you are claiming the ETR:

  • laptops, home computers, repair and associated running costs
  • 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, repair and associated running costs
  • computer software, for example, word processing, spreadsheet and presentation software