A refundable tax offset of 50% of the expenditure incurred from July 12008 on key educational items like textbooks, stationery, computers, software, and the internet is available to families that qualify for FTB Part A. Where certain government allowances, instead of FTB Part A, are received this offset may still be available.

The maximum rebateable expenditure is capped each year and is currently $750 for each primary school student and $1500 for each secondary schools student.

This represents a maximum refundable offset of $375 for a primary school student or $750 for a secondary school student. All receipts for eligible expenses must be retained.