A private health insurance policy has an entry with Tax claim code "Claiming your spouse's share of rebate"; then there must be a matching entry with Tax claim code "Claiming your share of rebate". The number of lines with tax claim code "Claiming your spouse's share of rebate" must be equal to the number of lines with tax claim code "Claiming your share of rebate" for a particular policy.
Note: The following information is of a general nature. Contact the ATO for advice specific to your client's circumstances.
Where the Private Health Insurance policy Tax claim codes are:
A - You were single on 30 June and had no dependents.
B - You are a single parent with a dependent child or children, or you have a dependent sibling.
C - you had a spouse on 30 June* and you are claiming your share of the rebate entitlement in relation to the policy, or you are claiming for a dependent child only policy.
D - you had a spouse on 30 June**, and you were covered by the same complying private health insurance policy for the same amount of time, and you claimed your share of the policy using Tax claim code C are claiming your spouse's share of the rebate entitlement in relation to the policy.
E - you had a spouse on 30 June, and you were covered by the same complying private health insurance policy, and your spouse is claiming your share of the rebate entitlement for you in their tax return.
F - If you are a dependent child on a family private health insurance policy or you are covered by a dependent child-only policy, you are therefore not entitled to any private health insurance rebate.
This example shows a taxpayer claiming their own and their spouse's share of the rebate.
The spouse's tax return will look like this:
