At any time during 2014–15:
- were you covered by a private health insurance policy, or
- did you pay for a dependent-child-only policy?
For this question, the definition of a dependent child is affected by the rules of your health fund. If you are under 25 years old and do not have your own policy, you may be covered as a dependent child on your family policy. If you are unsure about whether this applies to you, check your family private health insurance policy details or contact your insurer.
No |
Go to question A1 Under 18, or return to main menu Individual tax return instructions. |
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Yes |
Read on. |
The laws about private health insurance have changed.
From 1 July 2013, the Australian Government private health insurance rebate is no longer payable on the lifetime health cover loading component of the private health insurance premiums. This only applies if you are 31 years or older and you did not have private patient hospital cover. For more information go to Lifetime health cover. If this applies to you, you do not need to calculate anything. The amount showing as Your Premiums eligible for Australian Government rebate at label J on the statement provided to you by your private health insurer has already been adjusted to remove the lifetime health cover loading.
From 1 April 2014, the Australian Government private health insurance rebate will be adjusted annually by the proportional increase in the consumer price index compared to the proportional average premium increase. For more information go to rebate adjustment factor. If private health insurance premiums were paid before and after 1 April 2015, your private health insurance statement will reflect the information relevant for these periods separately for each person covered by those payments. You need to enter the information from each line on the statement separately in your tax return.
We will use the information you provide at this question to work out your share of any rebate entitlement. This may result in a tax offset or liability.
Answering this question
You will need a statement from your registered health insurer. If you did not receive a statement, contact your insurer. Your tax return may be delayed if you do not use your statement or the pre-filling service and the private health insurance details you provide are incorrect.
If you were covered as a dependent child on a family policy, use the information shown on the statement for that policy.
You can download your private health insurance details online any time using the pre-filling service in myTax. Go to Pre-filling 2012-2015.
If you are an overseas visitor who is not eligible for Medicare, and therefore not entitled to any private health insurance rebate, do not complete Private health insurance policy details on your tax return. For more information, go to ato.gov.au/privatehealthinsurance
Completing your tax return
Use the information shown on your statement to complete your tax return.
If you had more than one private health insurance policy, complete the following steps for each line of information on your statement for each policy.
If you are lodging a paper return and have more than four lines of information on your statement, you will need to provide additional information. Complete the following steps for the first four policies. Then on a separate sheet of paper, print Schedule of additional information - Private health insurance policy details. Print your name, address and tax file number, and your answer for each step. Attach your schedule to page 3 of your tax return. Print X in the Yes box at Taxpayer's declaration on page 10 of your tax return.
Step 1
Transfer the health insurer ID shown at B on your statement to B Health insurer ID on page 7 of your tax return.
Step 2
Transfer your private health insurance membership number, shown at C on your statement to C Membership number on your tax return.
Step 3
Were you covered as a dependent child on a private health insurance policy?
Yes |
You are not entitled to a private health insurance rebate, however you are exempt from paying the Medicare levy surcharge. Go to step 8. |
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No |
Read on. |
Step 4
Transfer the whole dollar amount shown at J on your statement to J Your premiums eligible for Australian Government rebate on your tax return. Do not show percentage figures at J.
Step 5
Transfer the whole dollar amount shown at K on your statement to K Your Australian Government rebate received on your tax return. Do not show percentage figures at K.
Step 6
Transfer the number shown at L on your statement to L Benefit Code on your tax return.
Step 7
Working out your tax claim code
On 30 June 2015, were you:
Single? |
Go to |
Married or de facto (including if your spouse died during 2014–15 and you did not have another spouse before 30 June 2015)? |
Go to |
Step 8
Select the code letter that best describes your circumstances.
You have no dependants. |
A |
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B |
You were covered as a dependent child on a private health insurance policy. |
F |
Print the code letter in the Tax claim code box on your tax return. If you have more than one line of information to transfer from your statement to your tax return that relate to the same membership number, print the same tax claim code in each line.
You have now finished this question, go to question A1 Under 18.
Step 9
Are you claiming your spouse's share of the rebate?
You can choose to claim your spouse's share of the rebate on their behalf if both of you meet all of the following three criteria. Both of you:
- were covered under the same policy
- were covered for the same period of time
- were together on 30 June 2015.
Alternatively, your spouse can claim for both of you. You and your spouse must agree that only one of you will claim.
Yes |
Print C in the Tax claim code box on your tax return. If you have more than one line of information to transfer from your statement to your tax return that relate to the same membership number, print C in the Tax claim code box in each line. Go to step 11. |
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No |
Read on. |
Step 10
Select the code letter that best describes your circumstances.
You are claiming your share of the rebate, or you are a parent claiming for a dependent-child-only policy. |
C |
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Your spouse is claiming your share of the rebate. |
E |
Print the code letter in the Tax claim code box on your tax return. If you have more than one line of information to transfer from your statement to your tax return that relate to the same membership number, print the same code letter in the Tax claim code box in each line.
You have now finished this question, go to question A1 Under 18.
Step 11
You must provide information about your spouse's private health insurance in the Private health insurance policy details section of your tax return.
You will need your spouse's private health insurance statement.
Repeat steps 1 to 6 using the information on your spouse's statement. Print D in the Tax claim code box on your tax return. If you have more than one line of information to transfer from your spouse's statement to your tax return, print D in the Tax claim code box in each line.
Tax tip
To check if your health insurer is a registered private health insurer, see the Private Health Insurance Administration Council at phiac.gov.auExternal Link
Your tax return may be delayed if you do not use your statement or the pre-filling service and the private health insurance details you provide are incorrect.
This information will help you provide private health insurance policy details on your tax return.