I have a child in kindergarten 2009 and kind of presumed that I could claim the new Education Tax Rebate for only half of the 2008-09 financial year.
However I’ve discovered (quite by accident) that the Canberra Preschool Society have a ruling from the ATO that children attending preschool (at least at government ones that are now officially part of primary schools) are considered to be attending school for the purposes of the ETR.
They have no strategy for informing parents of children who were at preschool in 2008 (even their plans to inform parents of 2009 preschoolers seems somewhat vague).
More info on the Canberra Preschool Society web site.