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The ATO advises that it regularly matches data with health insurers to identify taxpayers who received the private health insurance (PHI) rebate through reduced premiums and have claimed them in their income tax return. When this double claim occurs the ATO automatically amends their assessment to remove the rebate.

We have reviewed amendments to reverse double claims for the PHI rebate and have identified some that have been made outside the taxpayer’s period of review.

The ATO says that in limited circumstances an assessment may be amended at any time to give effect to the provisions in Sub-division 61G of ITAA 1997 relating to the PHI rebate. This is through s 170(10AA) of ITAA 1936.

The ATO advises agents that if they have clients who are affected, the ATO will write to their registered contact about this decision and tell them a notice of amended assessment will issue soon.


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