i had this trouble a few years back,i earn over 50k and i didnt have any health insurance,so my tax agent told me to get it.and now i claim it at tax time in a lump sum so i get a bonus at tax time!
It is for individuals and couples........I don't have private health Insurance and i don't have to pay the Medicare Levy OR the the Medicare Surcharge Levy
Although for a while there I though I did as my wife & I earnt over the $100k mark !