Income Tax Assessment Act 1997 to establish the Education Tax Refund, a 50 per cent refundable tax offset for eligible education expenses (up to $750 for primary school studies and up to $1,500 for secondary studies). Also makes consequential amendments to the
A New Tax System (Family Assistance) (Administration) Act 1999,
Social Security (Administration) Act 1999,
Student Assistance Act 1973 and
Taxation Administration Act 1953.