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 
■ home internet connection, including the costs of establishing and maintaining it
■ school textbooks and other paper-based school learning material, including prescribed textbooks, associated learning materials, study guides and stationery
■ tools of trade, such as tools required to complete a school-based apprenticeship.

The following are not eligible expenses for the ETR:
■ school fees
■ school uniform expenses
■ student attendance at school excursions and camps
■ tutoring costs
■ sporting equipment
■ musical instruments
■ library book fees                              

■ building levies
■ school subject levies
■ school photos
■ donations
■ tuckshop expenses
■ waiting list fees
■ transport
■ membership fees
■ computer games and consoles.

Claiming Donations to Charity

You can claim a tax deduction in your 2010 tax return for your gift or donation if the organisation is a registered deductible gift recipient. When you claim a tax deduction for donations you need to keep your receipt as evidence of your donation. A web receipt or credit card statement is also acceptable if you donated over the phone, web or through third parties such as banks or retail outlets.

Work-related expenses - What you can claim in 2010?

 You must have incurred the expense in the year you are claiming it. The expense must be work-related and not private and if the expense has been reimbursed by your employer it can’t be a deductible.  Receiving an allowance from your employer does not automatically entitle you to a deduction, and if your claims total more than $300 you need to keep written evidence.

Medicare levy surcharge thresholds

The Medicare levy surcharge thresholds increased to $73,000 for a single person and $146,000 for families from 1 July 2009. This means if you or your family earned above these thresholds during 2009-10 and didn’t have private patient hospital cover you will pay a surcharge of 1 per cent for any period during the year you didn’t have cover.

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 2009–10, unless your usual home is overseas and you do not intend to live in Australia
■ you go overseas temporarily and you do not set up a permanent home in another country, or
■ you are an overseas student who has come to Australia to study and are enrolled in a course that is more than six months long.

Income earned in overseas employment
In most cases you will now include your foreign employment income in your assessable income, and you may be entitled to a tax offset for the foreign tax you paid on your foreign employment income. Your foreign employment income is exempt only if you earned the income as an aid worker, as a charitable worker, under certain types of government employment or on projects that are in the national interest.

Will you need to lodge an Australian tax return in the future?
This may be your last tax return if:
■ your annual taxable income in the future will be below the tax-free threshold ($6,000 for 2010–11)
■ your only source of income in the future will be an Australian Government pension
■ you will become eligible for the senior Australians tax offset in 2010–11, and your taxable income is
below the threshold for lodging a tax return this year
■ you are moving overseas permanently, or
■ you are 60 years old or older and your only source of income is from superannuation benefits (both lump sum and income streams) that have already been subject to tax in the superannuation fund.