Scenarios

Code input for spouse A (main)

Code input for spouse B

Married couples

Both spouses lodge tax return and claimed their own rebate

 

C

C

Spouse A have high income 

& Spouse B nil/low income 

 

(Make sure checking PHI statement to see if wife is also covered in the policy) 

C & D


C for the spouse A to claim rebate 


D for the rebate you are claiming on behalf of your spouse B (this will be your 2ndentry) 
  • Please make sure to check prefilling/ PHI statement to input correct 2nd entry

if a TR needs to be done, claim E

 

 

 

 

Only husband or wife (one person only covered in the policy)

Wife covered in policy

Husband not covered in policy 

No PHI entries

 

Tax code C

 

Tax Code C does not mean that PHI is covering both spouses. 

 

Tax Code C reflect the relationship between you and your spouses (including if your spouses die in the FY and you did not have new spouses) 

 

 

 

 

 

Single Adult (single adult covered in the policy)

Single Adult 

 

Tax Code: A

n/a

Single Adult but have a dependant child or children  

Tax Code: B

n/a

 

 

 

 

Adult who paid for a dependent child only policy     

One parent claiming rebate 

 

Tax code C

Not the spouse, but the dependent’s child tax return 

Tax code F

The single parent claiming rebate

Tax code B

 

 

 

 

Other special circumstances: 

 

Divorced couples – However, the client still paid the PHI policy for: his ex-wife + his two children + himself

B to reflect that: 

  • He is a single parent
  • Claiming his rebate as a single parent + any rebate from the child policy (if applicable) 

 

Add 2nd entry: 

  • D for the rebate you are claiming on behalf of ex-wife 

Client must check with the ex-wife if she wanted him to be claimed on her behalf

For the client ex-wife: 

Tax code E If the ex-wife agreed for the husband to claim rebate on her behalf 

 

For two dependants: 

Tax code F for both