About the private health insurance (PHI) statement data-matching program objectives and guidelines we follow.
Program objectives
Our data-matching programs help taxpayers comply with their tax and super obligations. It also helps us to detect fraud.
The objectives of the PHI statement data-matching program are to:
- promote voluntary compliance and increase community confidence in the tax and superannuation systems
- assist taxpayers with their reporting, by pre-filling tax returns with PHI statement data
- speed up processing of income tax returns by making the PHI statement data available in our online services
- identify taxpayers who are entitled to claim the private health insurance rebate (PHIR)
- identify the taxpayers who have to pay the Medicare levy surcharge (MLS)
- gain insights to help develop and implement strategies to help improve voluntary compliance; strategies may include educational or compliance activities
- identify and educate individuals who can't meet their registration or lodgment obligations and assist them to comply
- help ensure individuals are meeting their tax and superannuation obligations.
Data-matching guidelines
The PHI protocol outlines our use of PHI statement data from 1 July 2014 to 30 June 2028.
The PHI statement data-matching program follows the Office of the Australian Information Commissioner (OAIC) Guidelines on data matching in Australian Government administrationExternal Link (2014).
These guidelines help us, and other government agencies use data matching as an administrative tool in a way that:
- complies with the Australian Privacy PrinciplesExternal Link (APPs)
- complies with the Privacy Act 1988External Link (Privacy Act)
- is consistent with good privacy practice.
Why we look at this data
Your private health insurance statement provides information about your PHI premiums and private patient hospital cover.
We collect PHI statement data to pre-fill your health insurance details in your tax return when using our online services.
The PHI statement data-matching program helps us to identify if you:
- have to pay the Medicare levy surcharge (MLS) liability where
- you, your spouse, or dependent children don’t have an appropriate level of private patient hospital cover
- your income is above a certain amount
- are eligible for the Private health insurance rebate (PHIR) where you
- are a PHI beneficiary of a compliant PHI policy
- are eligible for Medicare
- meet the income for surcharge purposes test.