At any time during 2020–21:
- were you covered by a private health insurance policy, or
- did you pay for a dependent-child-only policy?
If you do not have your own policy, you may be covered as a dependent child on your family policy if you were under 25 years old.
The government has changed the Private Health Insurance Act 2007. Since these changes only passed into law on 29 June 2021, they should not affect how you complete the private health insurance details in your 2021 tax return.
The changes:
- increase the maximum age for children to be covered as a dependent person under a family, single parent or dependent person-only private health insurance policy from under 25 years old to under 32 years old
- allow children with a disability, regardless of their age and marital status, to be covered as a dependent person under a family, single parent or dependent person-only private health insurance policy.
You should talk to your health insurer if you want to change your policy or add other dependants to your family policy.
For this question, the definition of a dependent child is affected by the rules of your health fund. 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 2021, or return to main menu Individual tax return instructions 2021. |
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Yes |
Read on. |
We will use the information you provide at this question to work out your share of any private health insurance rebate entitlement. This may result in a tax offset or liability.
Answering this question
It is optional for registered health insurers to provide you with a private health insurance statement. A statement will only be provided if you request one from your registered health insurer.
You may need a private health insurance statement when lodging your tax return. Contact your health insurer for a statement to ensure you use the correct details when completing your tax return.
If you were covered as a dependent child on a family policy, use the information shown on the statement for that policy.
Your tax return may be delayed if you do not use your statement and the private health insurance details you provide are incorrect.
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.
See also:
Completing your tax return
Use the information shown on your statement to complete your tax return.
In most cases, there will be two rows of information on your private health insurance statement. One row relates to premiums you paid and any rebate you received before 1 April, and the other row relates to premiums you paid and any rebate you received on or after 1 April. Transfer to your income tax return both rows of information as they appear on your private health insurance statement.
Transfer all rows of information separately to your tax return, as they appear on your private health insurance statement. Do not combine the rows of information.
If you had more than one private health insurance policy, complete the following steps for each row of information on your statement for each policy.
If you have more than four rows 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 question 2 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 may be exempt from paying the Medicare levy surcharge. Print F in the Tax claim code box on your tax return. If you have more than one row of information to transfer from your statement to your tax return that relate to the same membership number, print F in the Tax claim code box in each row. You have now finished this question. Go to question A1 Under 18 2021. |
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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 2021, were you
Single? |
Go to step 8. |
Married or de facto? (If your spouse died during 2020–21 and you did not have another spouse on or before 30 June 2021, you are treated as if you had a spouse on 30 June 2021.) |
Go to step 9. |
Step 8
Select the code letter that best describes your circumstances.
Code |
Explanation |
|---|---|
A |
You have no dependants. |
B |
You have a dependent child (they can be your child or a sibling who is dependent on you for economic support), or you paid for a dependent-child-only policy. If you are a single parent with a dependent child, select tax claim code B to ensure that we apply the family thresholds to work out your private health insurance rebate entitlement. |
Print the code letter in the Tax claim code box on your tax return. If you have more than one row 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 row.
You have now finished this question. Go to question A1 Under 18 2021.
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 2021.
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 row 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 row. Go to step 11. |
|---|---|
No |
Read on. |
Step 10
Select the code letter that best describes your circumstances.
Code |
Explanation |
|---|---|
C |
You are claiming your share of the rebate, or you are a parent claiming for a dependent-child-only policy. |
E |
Your spouse is claiming your share of the rebate. |
Print the code letter in the Tax claim code box on your tax return. If you have more than one row 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 row.
You have now finished this question. Go to question A1 Under 18 2021.
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 row of information to transfer from your spouse's statement to your tax return, print D in the Tax claim code box in each row.
Tax tip
To check whether your health insurer is a registered private health insurer, see the Australian Prudential Regulation AuthorityExternal Link.
Where to go next
- Go to question A1 Under 18 2021
- Return to main menu Individual tax return instructions 2021
- Go back to question M2 Medicare levy surcharge