Completing private health insurance details on your tax return
Use this information to help you complete the Private health insurance policy details section and the Medicare levy surcharge section in your tax return.
For help on how to complete the Private health insurance policy details section and the Medicare levy surcharge section in your tax return in myTax, see Overseas visitors.
If you have a health insurance policy, see the table below. Depending on the type of policy you have, and your eligibility for Medicare, it shows if you:
- are eligible for the private health insurance rebate
- need to complete the private health insurance details on your tax return.
Policy type |
Eligible for Medicare |
Eligible for private health insurance rebate |
Complete private health insurance details |
|---|---|---|---|
Policy from overseas health insurer |
Not applicable |
No |
No |
Complying health insurance policy from Australian-registered health insurer |
Yes |
Yes |
Yes |
No |
No |
No |
|
OSHC or OVHC from Australian-registered health insurer |
Not applicable |
No |
No |
For further instructions to help complete a paper tax return, see Individual tax return instructions – M2 Medicare levy surcharge.
If you have an overseas health insurer
If your private health insurance provider is an overseas provider that is not registered in Australia, you:
- will not be eligible for any rebate on your policy
- you may need to pay the Medicare levy surcharge if you don't meet the conditions for a Medicare levy exemption.
In this case, when completing your tax return (paper tax return), you should:
- answer No at label E item M2 Medicare levy surcharge
- work out the number of days you do not have to pay the Medicare levy surcharge (if you qualify for a Medicare levy exemption you will also be exempt from paying the Medicare levy surcharge) and complete label A item M2 Medicare levy surcharge as per the Individual tax return instructions
- not complete the private health insurance policy details section.
If you have a complying health insurance policy
You will need to determine if you are eligible for Medicare, if you are not eligible see – If you are not eligible for Medicare.
If you are eligible for Medicare, you can ask for a private health insurance statement from your insurance provider if:
- you have an Australian-registered complying health insurance policy
- you are a private health insurance incentive beneficiary (PHIIB).
When completing your tax return (paper tax return), if you and all of your dependents were covered under a complying health insurance policy for the full year with the appropriate level of private patient hospital cover, you should:
- answer Yes at label E item M2 Medicare levy surcharge (see the Individual tax return instructions when completing the other parts of item M2)
- complete the private health insurance policy details section.
If you are not eligible for Medicare
If you are an overseas visitor who is not eligible for Medicare, you are not entitled to any private health insurance rebate.
However, you can still purchase a complying health insurance policy with an Australian-registered health insurer. You will receive a private health insurance statement. Your statement will show the amount of premiums paid (at label J), while the rebate received at label K will be zero ($0).
If the complying health insurance policy provides you and all of your dependants with the appropriate level of private patient hospital cover, you will be eligible to claim an exemption from the Medicare levy surcharge.
When completing your tax return (paper tax return), you must:
- answer No at label E item M2 Medicare levy surcharge
- not complete the private health insurance policy details section.
If you and all of your dependants, including your spouse, were:
- covered under the appropriate level of private patient hospital cover for the full year, write 365 at label ‘A – Number of days you do not have to pay the surcharge’
- not covered under the private patient hospital cover for the full year, answer No at label E and follow the Individual tax return instructions to complete the rest of item M2.
Overseas student or overseas visitors health cover
If you are an overseas visitor, you can purchase Overseas student health coverExternal Link (OSHC) or Overseas visitors health coverExternal Link (OVHC) from an Australian-registered health insurer. These are not complying health insurance policies, and you will not be eligible for the private health insurance rebate.
When completing your tax return (paper tax return) as an overseas visitor with OSHC or OVHS:
- answer No at label E item M2 Medicare levy surcharge
- work out the number of days you are eligible for exemption from the Medicare levy surcharge and complete label A item M2 Medicare levy surcharge as per the Individual tax return instructions
- do not complete the private health insurance policy details section.