Notes:
- You can claim the private health insurance rebate as a reduction in the amount of private health insurance premiums you pay to your insurer. Alternatively, we will calculate your private health insurance rebate when you lodge your tax return. This rebate is a refundable tax offset.
Click here for the related link from ATO
- Check the tax form, possible that person already received it. Hence PHI rebate is calculated as 0 (see below example). Click here for ATO related link