Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 - August 2013

Administered by Department of Health, Disability and Ageing

Legislation au F2013L01587 Not in force Legislative Instrument

Legislation content

LODGMENT OF PRIVATE HEALTH INSURANCE INFORMATION IN ACCORDANCE WITH THE PRIVATE HEALTH INSURANCE ACT 2007

 

Explanatory Statement

 

General Outline of Instrument

 

  1. This instrument is made under section 282-30 of the Private Health Insurance Act 2007.
  2. This instrument details the information requirements to be reported to the Commissioner by the Chief Executive Medicare in regard to persons who were members of complying private health insurance funds each financial year.
  3. The instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003.
  4. This instrument revokes the Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 instrument (F2013L00627) registered 8 April 2013. The original explanatory statement contained an insufficient description of the consultation undertaken and an ambiguous use of words incorrectly suggested a retrospective commencement date.

 

Date of effect

 

5.      The instrument is taken to have commenced on 01 June 2013. 

6.      This instrument applies retrospectively as the Chief Executive Medicare has already provided information to the Commissioner of Taxation under cover of the instrument to be revoked, F2013L00627.  The effect of the legislative instrument is to the advantage of the affected parties as it ensures that any information already provided and yet to be provided is in accordance with section 282-30 of the Private Health Insurance Act 2007.  Under section 12(2) of the Legislative Instruments Act 2003 this instrument does not adversely affect the rights or liabilities of any person other than the Commonwealth.

 

What is this instrument about

 

7.      The purpose of this instrument is to detail what private health insurance information is to be reported to the Commissioner of Taxation and state the period during which the information is to be lodged.

 


What is the effect of this instrument

 

8.      An assessment of the compliance cost impact indicates that the impact will be minimal for implementation and on-going compliance costs.  The instrument is routine in nature.

 

Background

 

9.      This instrument has been developed to ensure that information in regard to persons, who were insured under a complying health insurance policy during a financial year, is reported to the Commissioner of Taxation by the Chief Executive Medicare within a predetermined period.

 

Consultation

 

10.  Section 282-30 of the Private Health Insurance Act 2007 instructs that the Chief Executive Medicare must provide (report) private health insurance information (data) to the Commissioner of Taxation.  In order that the Chief Executive Medicare can report data to the Commissioner of Taxation, each of the thirty-five registered private health insurers must first report their relevant data to Medicare.  To this end, the Australian Taxation Office instructs Medicare what data must be reported and in turn, Medicare instructs the private health insurers of the data requirements.  Therefore, the ATO developed the data requirements included in this instrument by consulting with Medicare, registered private health insurers and software providers between April 2012 and March 2013.

The consultation involved stakeholders participating in meetings and workshops with direct access to Australian Taxation Office (ATO) staff.  Stakeholders were given adequate opportunities to provide advice, seek clarification, and comment on proposals. The opinions of the software providers were especially sought because of their expertise as to the capabilities of the various systems to extract and include data in a reporting file.

The comments received throughout the consultation period were crucial to the formation of the final reporting specifications, which detailed the format and the data to be reported.  Health Insurers and their software providers were able to articulate the abilities of their respective systems in relation to a report that could be submitted in accordance with ATO requirements.  Where feedback was received that indicated a reporting proposal would be problematic, alternative options were sought to ensure the information needs of the ATO would be met while not creating an unreasonable burden on industry.

 

Stephen Vesperman

Deputy Commissioner of Taxation

13 August 2013

 

Legislative references:

 

Private Health Insurance Act 2007


 

 

 

 

 

Statement of Compatibility with Human Rights

 

This Statement is prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Lodgment of Private Health Insurance information in accordance with the Private Health Insurance Act 2007

 

This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview

 

This instrument details the information requirements to be reported to the Commissioner by the Chief Executive Medicare in regard to persons who were members of complying private health insurance funds each financial year.

 

This instrument applies retrospectively as information has already been provided to the ATO under cover of the instrument to be revoked, F2013L00627.  However, the effect of this Instrument is to the advantage of the affected parties as it ensures that any information already provided, and yet to be provided, is in accordance with section 282-30 of the Private Health Insurance Act 2007.

 

Human rights implications

 

This legislative instrument does not engage any of the applicable rights or freedoms as it simply provides guidance on the private health insurance information required to be reported to the ATO and the period within which it must be lodged.

 

Conclusion

 

This legislative instrument is compatible with human rights as it does not raise any human rights issues.

 

Stephen Vesperman

Deputy Commissioner of Taxation

13 August 2013

Overview

The Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007, enacted in 2013, addresses the need for precise and accurate reporting of private health insurance data to the Commissioner of Taxation by the Chief Executive Medicare. This legislative instrument, made under section 282-30 of the Private Health Insurance Act 2007, was developed following consultations with stakeholders including Medicare, registered private health insurers, and software providers. The instrument provides a clear description of the information requirements and the timeframe for lodging this data, ensuring compliance with the Act while minimising any potential burden on the industry. The instrument's retrospective application ensures that any previously reported information aligns with the requirements of the Private Health Insurance Act 2007, benefiting all affected parties by maintaining consistency and accuracy in reporting.

Scope and Application

The legislative instrument F2013L01587, which concerns the lodgment of private health insurance information in accordance with the Private Health Insurance Act 2007, is primarily concerned with detailing the specific information requirements that must be reported to the Commissioner by the Chief Executive of Medicare for each financial year. This information pertains to individuals who were members of complying private health insurance funds. The instrument applies retrospectively, meaning it pertains to data already provided under the previous instrument, F2013L00627, ensuring that any previously or subsequently provided information adheres to section 282-30 of the Act. The instrument was developed through consultations with Medicare, registered private health insurers, and software providers, ensuring that the data requirements were practical and achievable. The consultation process involved stakeholders in meetings and workshops, allowing them to provide feedback and suggestions, which were instrumental in finalising the reporting specifications. This instrument does not adversely affect the rights or liabilities of any person other than the Commonwealth and does not engage any applicable human rights as outlined in the Human Rights (Parliamentary Scrutiny) Act 2011.

Key Provisions

The main operative sections of the F2013L01587 instrument, as per section 7, detail the information requirements to be reported to the Commissioner of Taxation by the Chief Executive Medicare concerning individuals who were members of compliant private health insurance funds each financial year. These requirements are outlined in section 282-30 of the Private Health Insurance Act 2007, which mandates that the Chief Executive Medicare must report relevant private health insurance data to the Commissioner. This information must be submitted within a predetermined period, ensuring that all data reporting aligns with the specified legal requirements. The obligations imposed by this Act on the parties involved are clear and precise. The Chief Executive Medicare is responsible for gathering and reporting the necessary private health insurance information to the Commissioner of Taxation. This responsibility extends to ensuring that all relevant data is accurately and timely reported, as mandated by section 282-30 of the Private Health Insurance Act 2007. Additionally, the thirty-five registered private health insurers must report their relevant data to Medicare, which in turn instructs them on the data requirements stipulated by the Australian Taxation Office (ATO). This creates a chain of accountability that ensures the accurate and timely reporting of private health insurance information. In terms of offences, penalties, or consequences for non-compliance, the document does not explicitly state any criminal or civil penalties for breaches of the reporting requirements. However, given the nature of the Act and the importance of accurate reporting in tax compliance, any failure to adhere to the stipulated data reporting requirements could potentially lead to penalties under the Private Health Insurance Act 2007 or other relevant tax legislation. The potential penalties could include fines or other administrative sanctions, although the exact nature and severity of these penalties would depend on the specific circumstances of non-compliance and the applicable laws. It is crucial for all parties involved to ensure strict adherence to the reporting requirements to avoid any adverse consequences.

Legal classification tags

Area of Law
Taxation Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Reporting & Disclosure Obligations
Compliance Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.