Last modified: 29 Jul 2019 QC 49967
Tax claim codes
The tax claim code you provide on your tax return is important because it can affect the amount of private health insurance rebate you are entitled to receive.
Tax claim codes do not appear on your private health insurance statement. This means you will need to select a code, from the tables below, that best describes your circumstances:
- Single adult
- Adult (with or without dependants) who has a spouse
- Adult who paid for a dependent child only policy
- Person covered as a dependent child on a private health insurance policy (with their family or independently).
Single adult | |
Your circumstances | Tax claim code for your tax return |
You are a single adult on 30 June 2019 | A |
You are a single adult on 30 June 2019 and have a dependent child or children | B |
Adult (with or without dependants) who has a spouse | |
Your circumstances | Tax claim code for your tax return |
You have a spouse on 30 June 2019 (including if your spouse died during 2018–19 and you did not have another spouse before 30 June 2019). | C |
You have a spouse on 30 June 2019 and they have agreed that you should claim their share of the rebate in your tax return because they aren't claiming it themselves. You will use your spouse's statement to enter your spouse's share private health insurance details into your return. |
|
You have a spouse on 30 June 2019 and you have agreed that they should claim your share of the rebate in their tax return because you aren't going to claim it yourself. | E |
See also:
Adult who paid for a dependent child only policy | |
Your circumstances | Tax claim code for your tax return |
A dependent child or children are the only people on the policy and the parent (or the payer of the policy's premiums) claiming the rebate has a spouse. | C |
A dependent child or children are the only people on the policy and the parent (or the payer of the policy's premiums) claiming the rebate does not have a spouse – see Claiming for a dependent child only policy. | B |
Person covered as a dependent child on a private health insurance policy (with their family or independently) | |
Your circumstance | Tax claim code for your tax return |
If you are covered as a dependent child on a private health insurance policy, you are not entitled to receive the rebate. If their income is above the Medicare levy surcharge threshold dependent children need to type or write their private health insurance details (membership number and health insurer ID) in their tax return, including the tax claim code F so they do not have to pay the Medicare levy surcharge. | F |
Including your spouse’s details in your return
If you have a spouse on 30 June, the private health insurance rebate is income tested on your and your spouse's combined income. You need to include your spouse’s details, including their income, in the spouse details section of your tax return. If you don’t know your spouse’s income, provide the best estimate possible.
When we find an error or omission, we take into account your relevant circumstances (including compliance history) when deciding what action to take – particularly for any penalties or possible prosecution action.
Relevant circumstances include the reasons for the discrepancy or failure, and how well you have complied with your tax obligations in the past. We also consider your attitude towards complying with the tax laws. If you have acted reasonably and in good faith, we will not charge you interest..