Private health insurance rebate claims

Follow these tips and use the pre-filling service or the details shown on your clients' private health insurance statements to complete their tax returns correctly and avoid processing delays.

Two different rebates

Private health insurance rebate percentages are adjusted annually.

This means there are two different rebates to enter in your clients' returns each tax year:

  • from 1 July to 31 March
  • from 1 April to 30 June.

These rebates appear on your clients' private health insurance statements as two separate lines.

You must enter both on their tax returns.

Family or couple

Where the type of policy is for a family or couple and the policy statement shows two entries and your client is:

  • claiming only their share – tax claim code C should be entered at both lines
  • also claiming their spouse’s share of the rebate – there should be an additional two entries for the spouse’s share indicating your client is claiming for both them and their spouse. In this case there must be four entries at the Private health insurance policy details section – tax claim codes C and D.

Check that entries have two same codes before lodging the return.

Enter dollar amounts

Enter only the dollar amounts at the following labels on your clients' tax returns:

  • Label J – Your premiums eligible for Australian Government rebate
  • Label K – Your Australian Government rebate received.

See also:

    Last modified: 06 Sep 2016QC 46532