Joint Warning on Predatory Superannuation Release for Dental Treatments

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ATO and Ahpra sound the alarm on dodgy super dental offers

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This is a joint media release between the ATO and Ahpra

The Australian Taxation Office (ATO) and the Australian Health Practitioner Regulation Agency (Ahpra) are warning Australians to be wary when considering applying for compassionate release of superannuation to pay for dental treatment.

ATO Deputy Commissioner Ben Kelly said the ATO and Ahpra are concerned that some health practitioners and third parties are using predatory practices to get individuals to inappropriately access their super early.

‘It is unacceptable for anyone to pressure Australians into accessing their superannuation savings early to pay for overpriced or unnecessary treatments.’

‘Superannuation is a long-term investment designed to be used during retirement. Accessing your super early carries long-term financial risks and can cut into your retirement savings.’

‘Compassionate release of superannuation is an important safety net for help fund necessary health care where people cannot otherwise afford it. It should only be considered as a last resort and only when it is really necessary.’

‘It’s important to remember there are limited circumstances where someone can access their super early for medical or dental treatments, such as to treat a life-threatening illness or injury, to alleviate acute or chronic pain or acute or chronic mental illness,’ said Mr Kelly.

Drilling down on red flags

Australians are being urged to be cautious when considering compassionate release of superannuation.

Before applying, intending compassionate release of superannuation applicants should:

• make sure they explore other options for funding the treatment outside of accessing their super

• understand the short- and long-term impacts of accessing their super early, including the additional tax that is withheld, how it affects their retirement plans and their eligibility for government support payments they might be receiving

• consider seeking an additional medical opinion or indication of treatment costs from an independent practitioner or their trusted regular treating doctor or dentist

• review the medical documentation provided by their practitioners, to ensure the information is accurate.
  ‘A red flag to look out for is health practitioners or third parties who use social media to advertise early access to super for cosmetic or dental procedures. This type of promotion is a clear warning sign that practitioners or third parties might be willing to exploit an individual’s circumstances and encourage them to take risks with their super.’

‘You should be extremely wary of any facilitator or practitioner who asks for your myGov sign-in so they can “apply for you”. You should never share your myGov details with anyone. Sharing your myGov details puts your identity security at significant risk.’

'We want to ensure Australians are aware of the signs to prevent them becoming the next victim of this predatory behaviour,' said Mr Kelly.

Other common red flags include:

• telehealth appointments, rather than physical, in-person examinations being conducted by practitioners for compassionate release of superannuation dental conditions

• recommending more expensive treatments when there may be cheaper effective treatments available

• encouraging use of super to pay for treatment, rather than other payment options, such as a payment plan

• third parties or practitioners that require you to use a specific provider to prepare your second compassionate release of superannuation medical report, or require you to use a specific third party to submit your application,

• requiring treatments to be fully paid upfront and withholding information about the ongoing costs of the treatment

• charging fees to assist you with preparing or submitting a compassionate release of superannuation application without being a registered tax agent.
  Ahpra and the Dental and Medical Boards of Australia recently released guidance for doctors and dentists in response to ongoing concerns of inappropriate conduct.

The ATO and Ahpra continue to work together to monitor recent growth in applications and to identify any concerns about inappropriate conduct. Penalties can apply to individuals and health practitioners who make false or misleading statements on medical reports to the Commissioner to access compassionate release of superannuation.

Ahpra CEO Justin Untersteiner said early release of superannuation must not be used to promote unnecessary or overly-expensive treatments.

‘Patients need to be able to trust that their practitioner is recommending treatments based on clinical need, not the prospect of financial gain,’ Mr Untersteiner said.

’If you have concerns about the conduct or performance of a registered practitioner, we want you to notify Ahpra. Every notification we receive is taken seriously and carefully assessed, and we look into every concern to determine what action, if any, is required to protect public safety.’

‘While most practitioners do the right thing, Ahpra will take action when standards aren’t met.’

Ahpra is trialling the use of AI to help identify problematic advertising that may indicate practitioners are willing to put financial incentives ahead of patient need. Several practitioners are already under investigation.

Complaints and outcomes

Between 2019 and 2025, Ahpra received 95 complaints about medical and dental practitioners involved in the compassionate release of superannuation. Most complaints related to treatment outcomes or payment disputes.

Two practitioners, both doctors, have been referred to tribunals for allegedly providing false documentation to the ATO. Another doctor has been given a formal caution, while a dentist has had conditions imposed on their registration.

The ATO is also undertaking various compliance activities to review and address concerns regarding the conduct of registered agents, health practitioners and individuals.

Reporting concerns

The ATO encourages anyone who is aware of inappropriate practices such as, requesting myGov sign-in details, social media advertisements leading to inappropriate early access of superannuation, or health practitioners providing inaccurate medical reports, to make a tip off to the ATO.

Concerns about a registered health practitioner’s conduct or professional performance can be reported to Ahpra.