The tablets are relatively new to the Australian market, but had their most high-profile launch on May 28 when Apple's iPad went on sale in Australia.

The Australian Taxation Office says the iPad, and equivalent e-readers, or tablets, are deemed to be equivalent to a laptop, which attract a 50percent education rebate, which technology experts say will boost sales even further.

''An education tax refund may be claimed in relation to an eligible education expense,'' an tax office spokesman said.

''We accept that the costs of an iPad can be an eligible education expense.''

Taxpayers can get a refund of up to $375 for each primary school student and up to $750 per secondary school student.

''If your expenses exceed your refund limit for the year, any excess can go towards your following year's refund claim, as long as you are still eligible,''the tax office guidelines state.

The iPad has been available in Australia since May 28, when it was sold to much fanfare, retails at $629 for 16GB Wi-Fi version, and $1049 for the 64GB 3G model. Technology expert Charlie Brown said the tablets were a great fit for students because they were lighter than laptops.

''By the [Australian Tax Office] classing the tablet under that scheme allows families to choose the right technology that best fits the requirements of their kids' education,'' he said.

''Once upon a time, back in the '50s, it was take your tablet before school now it's take your tablet to school.'' Allowing families to supply their kids with a cost-effective tablet to keep abreast of technology was a great idea, with the devices generally cheaper than notebooks.

Ovum Australia senior telecoms analyst Nathan Burley said there was a risk some parents could be encouraged by the tax rebate to buy the iPad for themselves while claiming it was for their children instead.

''No doubt, you'd think it would result in more consumer demand, which will result in more sales of the product,'' Burley said.

A spokeswoman for Apple said the company appreciated consumer demand for the product.

''We appreciate their patience and are working hard to build enough iPads for everyone,'' she said.