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Education Tax Refund & ACT Preschoolers

This information was correct as of the 2008/2009 financial year. Please be sure to check your preschool's eligibility EACH Financial Year - by going through the criteria.
Background.
During the 08/09 summer holidays Carolyn Harkness pursued with the Australian Tax Office [ATO] confirmation as to the eligibility of parents of preschoolers enrolled in the ACT Preschool Program for the Education Tax Refund. A number of phone conversations seeking to determine exactly which process that the matter should use - resulted in an application for a PRIVATE RULING being sent into the Australian Tax Office on the 13th of February. CLICK HERE for a copy of the application (amended for privacy reasons).
After being assured that the matter would take no more than 28 days for a decision - a phone call was received early in May explaining the nature of the delay and the limitations of the ATO to actually furnish a "PRIVATE RULING" on the matter. The delay was due to to the complexity of the status of preschool education across the Australian States and Territories.
On Friday the 8th of May a letter was received by Carolyn Harkness advising her of the ATO decision on how they would proceed with applications for Education Tax Refunds from parents of children enrolled in an ACT Preschool Program.
Outcome.
The Canberra Preschool Society sought clarification about the relevance of the Federal Government’s Education Tax Refund [ETR] to children enrolled in ACT Government Preschools. We received the following advice from the Australian Tax Office:
“A pre-primary class will be a primary school course where the course is:
delivered in accordance with a primary curriculum recognised by the Education Department of the State or Territory, and
delivered by a school that is recognised as a primary school under the law of the State or Territory.
Therefore, where a primary school is operating a pre-primary class following an approved curriculum, the attending children will be primary school students for the purposes of the ETR.”
This is good news for parents of children enrolled in an ACT Preschool Program.
CLICK HERE to download a copy of the advice (amended for privacy reasons).
An Update [21 June 2009]
The CPS has confirmed the eligibility of receipts for funds provided to the Preschool Parent Association to provide [purchase and insure] all of the ACT Government Preschool teaching and educational consumables and resources.
The CPS urges that parents retain receipts from the Preschool Parent Association until confirmation has been received.
CLICK HERE for further information obtainable on the FAQ page of the ATO. Examples are provided of parents paying schools for the provision of equipment that are purchased on their behalf - that payment is eligible. School Fees are not eligible, nor are donations or subject levies. The payment made by parents must be clearly attributable for the provision of teaching and learning materials, such as pens, paper, glue, books etc.
A Glossary of Terms.
Primary Curriculum
The 2007 ACT curriculum framework, Every chance to learn, describes what is essential for ACT students to learn from preschool to year 10. For more about this framework please refer to the following website: Every Chance To Learn.
School
The ACT Legislation governs how a preschool-aged child is a part of ACT schooling. The following hyperlinks take you to specific webpages from the Department of Education and Training (ACT DET) that list the recognised primary schools:
Government Primary Schools (ACT DET external link)
Non-government Primary Schools (ACT DET external link)
Homeschool Registered Children (HENCAST.org external link)

Homeschooling, is a legitimate option for parents to choose within the ACT.
A preschooler must be registered with the ACT DET as a being homeschooled.
The ACT Curriculum Framework includes the preschooler's essential learning achievements - this must be used .
The Education Tax Refund website states:

What is the schooling requirement?

For the purposes of the ETR, in order to meet the schooling requirement a child or independent student must be:

registered or enrolled in a primary or secondary school course provided at an educational institution such as a school or TAFE (secondary school study only)
or
registered or enrolled with the education authority of their state or territory as a home schooled student,
or
registered or enrolled in a course of study or instruction which the Minister administering the Student Assistance Act 1973 determines that the ETR applies for.

They also must have attended the course of study or instruction, or received home schooling for at least one day in a six-month period, commencing from 1 July or 1 January.

Even if a child only meets the schooling requirement for part of the year you can still claim for that period. This also applies to independent students.
THE CPS URGES PARENTS TO:
Obtain a copy of the ATO LETTER OF ADVICE and retain it for their taxation.
Keep their PRESCHOOL LEARNING MATERIAL RECEIPTS.
The receipt must state that it is for the purpose of:
"The provision of preschool learning materials."
This is in accordance with the Education Tax Refund stipulated eligible items.
WHAT ABOUT ACT GOVERNMENT OR NON-GOVERNMENT VOLUNTARY CONTRIBUTIONS?
This letter of advice is SPECIFICALLY RELATED PRE-PRIMARY CLASSES and arose from the request regarding the Preschool Parent Association's responsibility to provide and insure teaching resources and equipment. The advice is not related to ACT Government nor Non-government Primary School Voluntary Contributions. The CPS requests that parents seek independent taxation advice on the matter.
Last update: 21 June 2009.

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