Short answer
Your private health insurance tax statement is the annual document your insurer sends (usually mid-July) that lets you:
If you haven't received it by 31 July, here's what to do.
Where to find your statement
| Insurer | How to access |
|---|---|
| Bupa, Medibank, HCF, NIB | Member portal → "Tax statement" or "End of year statement" |
| AHM, BUPA, Frank | Same portal lookup |
| Smaller funds | Email/mail by 14 July; member portal usually has it too |
Most funds also upload the statement directly to the ATO (ATO guidelines) under your TFN, so it appears in your myTax pre-fill from mid-July. If you wait until late July to lodge, the statement is often pre-filled — you don't need a paper copy.
What's on the statement
The key data points for your tax return:
| Field | What it means |
|---|---|
| Member number / Premium type | Your policy identifier |
| Days hospital cover held | How many days of the financial year you had eligible hospital cover (max 365) |
| Days extras (general) cover held | Same for extras — note that extras alone does NOT count for MLS avoidance |
| Premiums eligible for rebate | Total premium paid that's eligible for the rebate calculation |
| Australian Government rebate | Amount the government will refund (or has already refunded via reduced premiums) |
What I haven't received my statement?
Step 1: Check the myTax pre-fill (after 15 July)
Your insurer is legally required to report to the ATO by 14 July. Wait until late July, log into myTax — the data should be there.
Step 2: Check your member portal directly
Most funds publish the statement online days before they email it.
Step 3: Contact the insurer
If you've checked both above and still nothing, call your fund. They can resend.
Step 4: As a last resort — lodge with estimated figures
If you have your monthly bank statements showing premiums, you can enter total annual premium estimate. Mark "amend later" — your tax outcome won't materially change. But this is genuinely last-resort.
Medicare Levy Surcharge — the trap
If you don't have private hospital cover and your income exceeds the threshold, you pay an extra Medicare Levy Surcharge (MLS):
| Income (single) | MLS Rate | MLS on $120k income |
|---|---|---|
| $101,000 or less | 0% | $0 |
| $101,001 - $118,000 | 1% | $1,200 |
| $118,001 - $158,000 | 1.25% | $1,500 |
| $158,001+ | 1.5% | $1,800 |
Thresholds are higher for families and dependents — check ATO's current tables.
MLS-avoiding cover
To avoid MLS, you need hospital cover (not just extras), with excess no higher than:
- $750 for singles
- $1,500 for families
If your hospital cover has a higher excess, you pay MLS even though you're "insured".
Common trap
Many people take cheap "extras only" cover thinking it avoids MLS — it doesn't. Only hospital cover counts. If you're earning >$93k and have only extras, you're paying MLS unnecessarily — could be cheaper to upgrade to basic hospital cover.
The Australian Government rebate
You can receive the rebate two ways:
| Method | How it works |
|---|---|
| Reduced premium | Insurer applies the rebate at the time you pay — your monthly premium is lower. You don't claim anything separate at tax time. |
| Tax offset | You pay full premium during the year; at tax time you claim the rebate as a refund. |
Most people choose reduced premium (simpler). If you chose tax offset, the rebate amount is on your statement under "Australian Government rebate".
Records to keep
- Tax statement from insurer (1 per policy per year)
- Confirmation of hospital cover (membership card / online dashboard)
- Bank statements showing monthly premium debits (5 years)
When you should use a Tax Agent
DIY for standard family / single with one policy. Get a Tax Agent if:
- You changed funds mid-year — two partial-year statements, calc gets fiddly
- You and your spouse have different policies (rebate income-test split)
- You're claiming hospital cover for the first time (MLS avoidance threshold math)
- You're crossing the MLS threshold by salary-sacrificing super (income test interaction)
- You forgot to take out cover and now owe MLS — Agent can confirm whether catching up mid-year is worth it
Need a professional? Browse every TPB-registered tax agent near you in the AusTax directory, or post a request and matching practices will contact you — free.
See main decision guide for the broader framework.
Need Help With Your Tax Return?
Complex situation? a registered tax agent (see the directory) Our partner agents review every detail for accuracy and compliance.
*Disclaimer: This is general information only and does not constitute personal tax advice. Consult a registered tax agent for advice tailored to your specific situation. Always verify against the latest ATO guidelines at ato.gov.au.*
This is general information only. Specific MLS and rebate calculations depend on your family status and adjusted taxable income — confirm with a TPB Registered Tax Agent if material.