Private Health Insurance Act 2007

Each *adult insured under the *complying health insurance policy throughout the premium period is a PHIIB, in respect of the premium or amount.

PHIIB is short for private health insurance incentive beneficiary.

Subsections (3) and (4) apply if the only persons insured under the *complying health insurance policy throughout the premium period are one or more *dependent persons.

Each person who is a parent (within the meaning of Part 2.11 of the Social Security Act 1991) in relation to one or more of those *dependent persons on the last day of the financial year mentioned in section 22‑1 is a PHIIB, in respect of the premium or amount.

However, the person who pays the premium or amount is the only PHIIB, in respect of the premium or amount, if:

disregarding this subsection, more than one person would be a *PHIIB in respect of the premium or amount because of subsection (3); and

those persons are not married to each other (within the meaning of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999) at the end of the financial year; and

the person who pays the premium or amount is not a *dependent person.