Sandy is an employee of a school. She recently purchased a laptop computer costing $1,100 from XYZ Pty. Ltd. Sandy often works from home completing administration tasks for her employer and she plans to use the laptop at home when she undertakes such work. Sandy will also use the computer when she completes her education studies at a local university.

Required: Advise Sandy as to what input tax credits, if any, are available in respect of the laptop. Please provide your reasoning