3 February 2009

Fact Sheet - 2009 Updated Economic and Fiscal Outlook

Note

Assistance with Education - Back to School Bonus

The Rudd Government will invest $2.6 billion to help families with the costs of education in the 2009 academic year.

The Back to School Bonus is expected to assist 2.8 million children aged 4 to 18 in just over 1.2 million families across Australia receiving Family Tax Benefit Part A (FTB‑A).

Questions and Answers

Who will receive the Back to School Bonus?

  • Families with children of school age eligible for FTB‑A on 3 February 2009 (or who are subsequently determined to be entitled to receive FTB‑A on 3 February 2009) will receive the Back to School Bonus for each eligible school aged child (aged 4 to 18 on 3 February 2009).
  • Families with dependents in receipt of Youth Allowance (students and apprentices), Austudy or ABSTUDY will receive the Training and Learning Bonus (see Training and Learning Bonus Fact Sheet).
  • Families with a dependent full-time student aged 21 to 24 years that are eligible to receive FTB‑A on the date of announcement (or who were subsequently determined to be entitled to receive FTB‑A on the date of announcement) will be eligible for the Training and Learning Bonus.
  • Qualifying full-time students aged 19 or 20 will not receive the Back to School Bonus or the Training and Learning Bonus, but will be eligible to receive a $950 payment through an administrative scheme.

How much is the payment?

  • The Back to School Bonus is a one‑off lump sum payment of $950 per eligible child.

When and how will it be paid?

  • For those eligible beneficiaries receiving FTB‑A as a fortnightly payment, Centrelink will pay the $950 bonus from the fortnight commencing 11 March 2009.
  • A small number of eligible families receive FTB‑A as a lump sum.  For these families, the Back to School Bonus will be paid in 2009‑10 or 2010‑11, after their 2008‑09 tax returns have been processed by the Australian Taxation Office.

What if I don't claim FTB-A fortnightly?

  • Most families receive their FTB‑A fortnightly; these recipients will receive their one‑off payment from the fortnight beginning 11 March 2009.
  • If you elect to receive FTB‑A as a lump sum, your payment will coincide with the processing of your tax assessment, so the bonus will be paid once your 2008‑09 tax returns are lodged and assessed — payment will therefore be in the 2009‑10 financial year.
  • Families who elect the receive FTB‑A as a lump sum may decide to alter their payment arrangements at any time by notifying Centrelink. They will be paid their one‑off payment once these arrangements have been made.
  • Under existing rules, families have a window of two years to claim their FTB-A lump sum payment.

What if I have more than one child of school age?

  • You will receive the payment for each child eligible for the payment. For example a family with two children of school age, eligible for FTB‑A on 3 February 2009 will receive $1900.

How does this interact with the Education Tax Refund?

  • The Back to School Bonus is in addition to assistance for education expenses that is available through the Education Tax Refund (ETR). Families entitled to FTB‑A in respect of children undertaking primary or secondary school studies for the relevant financial year are also eligible for the ETR.
  • Under the ETR eligible families will be able to claim:
    • a 50 per cent refundable tax offset every year for up to $750 of eligible expenses for each child undertaking primary school, (that is, a refund of up to $375 per child, per year); and
    • a 50 per cent refundable tax offset every year for up to $1,500 of eligible expenses for each child undertaking secondary school (that is, a refund of up to $750 per child, per year).
  • The Back to School Bonus will not affect eligibility for the ETR.