Completing a re-claim for a Commonwealth Seniors Health Card 065-06020020

The customer advises current relationship status and if a member of a couple, if the partner is also re-claiming.

The customer advises of their own and their partner's personal details including names, address, dates of birth, telephone numbers and Tax File Numbers (TFN).

Customers are paid either the single or partnered rate of the quarterly supplement depending on their relationship status. When coding claims for CSHC it is essential that the correct relationship status is coded on the Marital Status (MS) screen. This ensures that the customer receives the correct rate of payment.

The customer provides bank account details so they can receive the quarterly supplement if eligible for grandfathering.

The customer provides information regarding dependent children changes of circumstance.

Account-based income streams

As of 1 January 2015 deeming of account-based income streams is included in the income test for CSHC. Grandfathering provisions apply in some circumstances. See Adding or updating an account-based income stream for further information.

Adjusted Taxable Income

The customer (and their partner, if applicable) needs to indicate whether a Notice of Assessment (NOA) had been received for either the last financial year or the financial year prior to the last financial year.

Adjusted Taxable Income details must be for same financial year for both members of a couple:

• Taxable income
• Foreign income
• Total net investment losses
• Value of employer provided benefits (fringe benefits)
• Reportable superannuation contributions

The income details question on the CSHC claim must be completed for every claim, however it is not compulsory for the claimant to stipulate $0.00 or NIL to an income component in this question as long as the income total has been completed.

Customers are required to provide supporting evidence to verify income details declared on the claim form. Service Officers are to ensure income details declared match the evidence the customer has supplied. If there is any reason to doubt the answers on the income section of the claim, then appropriate action must be taken. This may include making contact with the customer by phone to determine if further information is required before sending a formal request. Note: if a person has accessed superannuation under the First Home Super Saver (FHSS) Scheme these withdrawals require special consideration.

Where the income question has not been completed at all, appropriate action needs to be taken.

As well as providing verification of income customers are required to indicate if the combined total income is below or above the income limit for the CSHC. This total includes deemed income from any account-based income streams. A schedule or SA330 will be required for each account-based income stream received by the customer and/or partner.

This section should only be completed if the customer has indicated that there is a change from their or their partner's last NOA. In this case, the customer can provide an estimate of ATI for the current financial year. The following information is requested:

• Financial year of estimate (must be current financial year)
• Estimate of taxable income
• Estimate of total net investment losses
• Estimate of foreign income
• Estimated value of employer provided benefits over $1000
• Estimate of reportable superannuation contributions

Note: when a customer and/or partner provides an estimate, a superannuation withdrawal under the First Home Super Saver (FHSS) Scheme is not counted towards their taxable income.

If one member of a couple provides an estimate, both must provide an estimate of income even if one party is not required to lodge a tax return due to income being below the tax free threshold or as a result of an ATO tax offset.

If a customer has been rejected due to an estimate of income being over the limit, and the customer lodges another claim, the claim must also be based on a revised estimate of the current financial year's income together with why the estimate has changed. Note: the customer cannot lodge a claim or re-claim using income details previous to the financial year already confirmed within the rejected claim.

The customer should check that:

• all applicable questions are answered
• form has been signed
• identity documentation accompanies the claim
• a NOA and other proof of income documents are provided
• a Details of income stream product form (SA330) or similar schedule are provided to allow an account-based income stream to be recorded

Note: if the customer's income or their partner's income is too low for a tax return, a NOA for that person is not required. Customer and partner's identity cannot be confirmed without photo ID check completed. See Identity Confirmation for further information.

The customer and their partner (if reclaiming also) must sign and date the fully completed paper claim form in ink. If reclaiming online the customer must accept an electronic declaration before they can submit their claim, no signature is required.