Computer retailers are rubbing their hands together, hopeful the new Education Tax Refund will lift sales in the next fortnight.

But, amid the end-of-financial-year marketing, parents should remember a new laptop isn't the only outlay that's eligible and they may have spent enough already for the maximum refund.

Expenses such as school textbooks, computer repairs and the monthly internet connection bill also qualify for the refund, which has spending limits of $750 for each child in primary school and $1500 for each child in secondary school.

However, if you really do need that laptop, the spending limits of your children can be pooled for one claim or you can spread a large claim across two tax years.

Announced last year, the refund gives eligible parents, carers and guardians 50 per cent back on certain education expenses, such as computers, educational software, textbooks and stationery.

As a rule of thumb, you're eligible for the refund if you're eligible for Family Tax Benefit Part A which, depending on the number of children you have and how old they are, cuts out somewhere between $100,801 and $160,150 in household income.

People who don't qualify for that family benefit because they receive payments such as the disability support pension could still be eligible for the Education Tax Refund, however, and they should check their status.

If you meet the eligibility criteria, you can claim for expenses incurred at any time in the past financial year as long as you have a receipt.

According to the official website, http://www.educationtaxrefund.gov.au, you can claim the cost of buying, setting up, repairing and maintaining:

* laptops and home computers;

* textbooks and other printed learning material, including associated learning materials, study guides and stationery;

* computer-related equipment such as printers, USB flash drives, as well as aids to help students with special-needs-use computer equipment;

* associated costs such as extended warranties or power-surge boards;

* home internet connections;

* software for educational use; and

* prescribed trade tools for secondary school trade courses.

The bad news is you can't claim school fees or uniforms. And computer games and consoles are out an Xbox just doesn't cut it. Nor can parents claim:

* tutoring;

* extracurricular activities such as school excursions;

* sporting equipment;

* musical instruments;

* subject levies, such as for art materials;

* building levies;

* library book fees;

* school photos;

* donations;

* tuckshop expenses;

* waiting-list fees;

* membership fees;

* office furniture such as desks and chairs; or

* transport.

You can claim the refund for each child individually or you can pool their spending limits to make larger purchases. The ATO calls this "sharing eligible expenses".

"Where an eligible education expense has been incurred for more than one eligible child, the expense can be shared among the children," says the regional director of H&R Block, Frank Brass.

However, this is subject to all the children having access to the item. They might fight over it but officially they have to share it.

Brass gives the example of parents with two children in secondary school. If they buy a computer worth $3000 for both children to use, they can pool that expense. Each child qualifies for a $1500 spending limit, so they can claim the full $3000. The 50 per cent refund means they'll get $1500 back.

If the $3000 computer was for a sole child, the spending limit would be $1500 and the refund $750. (For a primary school child, the spending limit would be $750 and the refund $375.)

In this instance you'd spread the claim across two tax years claiming $1500 this year and $1500 next year (for a total refund over two years of $1500).

What's more, you can claim the computer even if other people in the household use it.

If you have a home office, you're probably familiar with the concept of apportioning use between "private" and "business" activities so only genuine business expenses are claimed. But an ATO spokeswoman confirms that for the purpose of the Education Tax Refund, "no apportionment of costs is necessary" between users or between educational and personal use.

So your education refund isn't affected even if one parent uses the children's computer to email his mates about last night's rugby game and the other downloads music for her iPod.

However, things get a little more complex when the computer is used by a parent for business purposes. If the parent's business claims a tax deduction or tax offset for the computer, the Education Tax Refund is available only on any amount not covered by that other claim.

Regarding access, you can still claim computer equipment or software you've purchased even if it's on the basis that the items must remain on school premises.

What happens when parents don't live together? The ATO spokeswoman says it's possible for each parent to claim for their own expenses.

"But in order to do so they must each satisfy the eligibility criteria [and] each parent will need to apportion their claim based on the percentage of time they care for the child."

You can claim the refund even if you don't have to lodge a tax return. Just fill in the NAT 72721 form, available from the tax office or newsagents from July 1.