Question 1

What period does the taxable income relate to (to calculate eligibility for the CSHC)? Do I quote my taxable income for the financial year just ended or do I quote my taxable income calculated say on 31 August if I apply on 1 September?

Accepted Answer

The application asks for the most recent taxable income that can be verified in the last two years. So if you are applying in September 2026, and you have completed tax returns for the 2025–26 financial year (or you are not required to lodge) then you would use 2025–26 information. If you are lodging tax returns for 2025–26 but just haven’t done so yet, you would provide the information for 2024–25. If the most recent verifiable income is too high, but your current circumstances would make you eligible, this is covered in the questions – you can provide evidence to show your income has decreased.

Question 2

I have recently secured a CSHC for myself and now wish to do so for my wife. I have already given Centrelink details of my wife’s income. Is there a quick way for couples or do I have to go through the full process for her?

Accepted Answer

There is a question in the claim – “Is your partner also claiming?”. If you ticked yes (and she has reached Age Pension Age) then she should have also been granted a card. It could be a case that they just didn’t go back and process her card and worth a call if you think you did this. Otherwise, she can lodge her own claim for her own card.

Question 3

I’m applying for the Commonwealth Seniors Health Card, which is assets test exempt, but requires your taxable income for deeming purposes. I am in retirement phase for my super (one being a Defined Benefit Pension, the other an Allocated Pension Income Stream). I just read a couple of your articles which confirms that they are tax-free, so why would Centrelink need my super details to access my Adjusted Taxable Income?

Accepted Answer

Tax rules and Social Security rules are totally different. To assess your eligibility for the Commonwealth Seniors Health Card, Centrelink assess your Adjusted Taxable Income (which includes your defined benefit) PLUS deemed income on your account-based pension (which is not included in your taxable income). Deeming is applied to the balance of your fund so although the asset value is not relevant for an asset test, it is required to work out how much income to assess under the deeming rules.

Please note there are some exceptions to assessing income from defined benefit income streams. For specific advice relating to your own personal circumstances, please consult the ATO or an accountant in relation to the adjusted taxable income from your defined benefit.

Question 4

I am filling in a form to claim a CSHC. On page 14 of the form it requests ‘Product Reference Number’ for my SMSF. Where do I find this number? Also, on Form SA330 it asks for ‘Name of Product’. What is this in relation to an account- based income stream? Where do I find ‘Relevant Number (RN)?

Accepted Answer

The SA330 forms must be filled in by the trustee or administrator of your SMSF and they should be able to help you with this information. The product name and reference number can often be found in the member account statements. You would need to provide a balance for each account as at 1 July, as deemed income is assessed for account-based pensions.

Question 5

I have five small account-based pensions from my SMSF. Do I have to fill in forms for each or can they be totalled?

Accepted Answer

Each income stream or account-based pension will need a separate form as they will each have different information – purchase price, date of purchase, balance etc. They will even have different relevant numbers. This is related to life expectancy tables based on the time of purchase and are available here.

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