Private health insurance policy details 2025

Things you need to know

We'll 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.

If you don't have your own policy, you may have cover as a dependent person on your family policy, if you're under 32 years old or are a person with disability. 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 person relates to the rules of your health fund. If you're unsure about whether this applies to you, check your family private health insurance policy details or contact your insurer.

Complete this question if at any time during 2024–25 you either:

• have private health insurance policy cover
• pay for a dependant-person-only policy.

If you're an overseas visitor who isn't eligible for Medicare, and therefore not entitled to any private health insurance rebate, don't complete Private health insurance policy details in your tax return.

If you don't have private health insurance policy cover or pay for a dependant-person-only policy, go to question A1 Under 18 2025.

What you need to answer this question

It's optional for registered health insurers to provide you with a private health insurance statement (PHI statement). Your registered health insurer will only provide a statement if you request one.

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 have cover as a dependent person on a family policy, use the information on the statement for that policy.

There may be a delay processing your tax return if you don't use your PHI statement and the private health insurance details you provide are incorrect.

To check whether your health insurer is a registered private health insurer, see the Australian Prudential Regulation AuthorityExternal Link.

Completing your tax return

Use the information on your statement to complete your tax return.

In most cases, there will be 2 rows of information on your PHI statement. One row relates to premiums you pay and rebates you receive before 1 April, and the other row relates to premiums you pay and rebates you receive on or after 1 April.

Transfer all rows of information separately to your tax return, as they appear on your PHI statement. Don't combine the rows of information.

If you have 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 4 rows of information on your statement, you'll need to provide a Schedule of additional information. Complete the following steps for the first 4 policies. Then on a separate sheet of paper:

• print Schedule of additional information – Private health insurance policy details
• print your name, address and TFN and your answer for each step
• attach your schedule to your tax return
• print X in the Yes box at Taxpayer's declaration – question 2 in your tax return.

Step 1

Transfer the health insurer ID at label B on your statement to label B Health insurer ID in your tax return.

Step 2

Transfer your private health insurance membership number, at label C on your PHI statement to label C Membership number in your tax return.

Step 3

If you

• don't have cover as a dependent person on a private health insurance policy, go to step 4.
• have cover as a dependent person on a private health insurance policy, you're 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 in your tax return.
    If you have more than one row of information to transfer from your PHI 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 finished this question, go to Where to go next.

Step 4

Transfer the whole dollar amount at label J on your PHI statement to label J Your premiums eligible for Australian Government rebate in your tax return. Don't show percentage figures at label J.

Step 5

Transfer the whole dollar amount at label K on your PHI statement to label K Your Australian Government rebate received in your tax return. Don't show percentage figures at label K.

Step 6

Transfer the number at label L on your PHI statement to label L Benefit Code in your tax return.

Step 7

Work out your tax claim code.

On 30 June 2025, if you're:

• Single – Go to Step 8.
• Married or de facto – Go to Step 9. (If your spouse dies during 2024–25 and you don't have another spouse on or before 30 June 2025, you're treated as if you have a spouse on 30 June 2025).

Step 8

Select the code that best describes your circumstances.

Tax claim codes – single

Tax claim code	Explanation
A	You have no dependants.
B	You have a dependent person (they can be your child or a sibling who is dependent on you for economic support), or you pay for a dependent-person-only policy. If you're 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 in the Tax claim code box in 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 in the Tax claim code box in each row.

You have finished this question, go to Where to go next.

Step 9

You can choose to claim your spouse's share of the rebate on their behalf if both of you meet all 3 of the following criteria. Both of you:

• have cover under the same policy
• have cover for the same period of time
• are together on 30 June 2025.

Alternatively, your spouse can claim for both of you. You and your spouse must agree that only one of you will claim.

Are you claiming your spouse's share of the rebate?

• Yes – Print C in the Tax claim code box in 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 that best describes your circumstances.

Tax claim codes – married or de facto

Tax claim code	Explanation
C	You're claiming your share of the rebate, or you're a parent claiming for a dependent-person-only policy.
E	Your spouse is claiming your share of the rebate.

Print the code in the Tax claim code box in 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 in the Tax claim code box in each row.

You have finished this question, go to Where to go next.

Step 11

You must provide information about your spouse's private health insurance in the Private health insurance policy details in your tax return.

You'll 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 in 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.

When you finish entering information from your spouse’s statement, the number of rows with Tax claim code D must equal the number of rows with Tax claim code C for the same health insurer ID and membership number. For example, if there are 2 rows with the same health insurer ID and membership number with Tax claim code C, there should also be 2 rows having the same ID and membership number with Tax claim code D.

Where to go next

• Go to question A1 Under 18 2025.
• Return to main menu Individual tax return instructions 2025.
• Go back to question M2 Medicare levy surcharge 2025.