Health Funds and Tax Savings

The question has been raised many times, do Idependants (including your spouse) - if you had
need to be in a health fund in order to save onany - covered by private HOSPITAL cover?"
tax. These days, the answer is not always clearThis means that unless you have family cover, or
cut.each member of the family has single cover, you
The way the system works, if you are single andwill be liable for the 1% surcharge.
earn over $70,000 per year, and do not haveIn addition to this, when you join a health fund,
Hospital Cover through a Health Fund, then youyou can agree to pay an excess on admission to
will be taxed an extra 1% of your taxable income.Hospital. This excess can be any amount agreed
The cost of being in a health fund, and you onlyto by the fund, however the Tax Office takes a
need Hospital cover to avoid the Medicare Levydim view of any excess deemed too large.
Surcharge, can be less than $10.00 per week, orTo quote the Tax Office website, "Private patient
around $500 per annum. This can be worth thehospital cover is cover provided by an insurance
effort to save over $700 in extra tax.policy issued by a registered health insurer for
If you are married, or one half of a couple, thensome or all hospital treatment provided in an
the total partnership income must be less thanAustralian hospital or day hospital facility. However,
$140,000 to avoid the 1% Medicare levyan insurance policy for hospital cover taken out
surcharge.after 24 May 2000 that has an 'annual front-end
One anomaly with this is if you are in a fund anddeductible' amount or excess of more than $500
earn $150,000 per annum, then no Medicare Levyin the case of a policy covering only one person,
Surcharge applies. However, if you get marriedor more than $1,000 for all other policies, does
and your new spouse is not in a fund, and, if yournot provide private patient hospital cover for
spouse lodges a tax return and indicates thatMedicare Levy Surcharge purposes.
they are not in a health fund then, unless youSo if you agree to pay an upfront fee on
have already changed the fund cover from singleadmission to Hospital, and that fee exceeds the
to Family, you could be hit with an extra $1,500$500 (single) or $1,000 (family) threshold, then
tax bill because the tax return contains theyou are deemed by the tax office to not be in a
following words: "For the whole period 1 July 20##health fund and will be liable to the 1% surcharge.
to 30 June 20## were you and all your