Using Your Super for All-on-4 Dental Implants: What the ATO Requires

Some people do fund dental treatment by applying to release superannuation early on compassionate grounds. It is a formal application to the Australian Taxation Office, the criteria are specific, and the ATO decides every case on its own facts.

This page sets out what the ATO looks for, what an application needs, where to get help with the paperwork, and how to get a treatment plan and quote from us so you have something concrete to apply with.

Jump to a section 9

1. Help with the application paperwork
2. What the ATO requires
3. What an application needs
4. Tax, and what it costs your retirement
5. Timing your treatment
6. Other ways to pay
7. About All-on-4 Plus treatment itself
8. Your next two steps
9. Frequently asked questions

Some people do fund dental treatment by applying to release superannuation early on compassionate grounds. It is a formal application to the Australian Taxation Office, the criteria are specific, and the ATO decides every case on its own facts.

This page sets out what the ATO looks for, what an application needs, where to get help with the paperwork, and how to get a treatment plan and quote from us so you have something concrete to apply with.

Help with the application paperwork

Preparing a compassionate release application is paperwork, and you do not have to do it alone.

Our partner SuperCare assists patients through the application process and charges its own fees. Applications are assessed by the Australian Taxation Office, not by this practice, and approval is not guaranteed. Accessing superannuation early reduces your retirement savings. We are not financial advisers and cannot tell you whether this is the right choice for you, so please consider getting independent financial advice first.

You can read more about SuperCare and discuss your own circumstances with them directly.

One thing worth knowing before you start: the ATO treats administration fees charged by a third party to help prepare your application as an ineligible expense. That means the fee cannot be included in the amount you ask the ATO to release, and it cannot appear on the treatment quote we give you.

What the ATO requires

The ATO can approve early release for medical or dental treatment where all of the following apply.

• The treatment is necessary to treat a life-threatening illness or injury, to alleviate acute or chronic pain, or to alleviate an acute or chronic mental illness.
• The treatment is not readily available to you through the public health system.
• The expense is for you or an eligible dependant.
• You have no other means of paying for it.
• The expense has not already been paid, unless you paid it with borrowed money you have not fully repaid.

That last point catches people out. You generally cannot pay for treatment yourself and then ask to be reimbursed from your super.

	What the ATO says
Eligible purpose	Treating a life-threatening illness or injury, or alleviating acute or chronic pain or mental illness
Public system	The treatment must not be readily available to you through it
Other ways to pay	You must have no other means of paying all or part of the cost
Cosmetic treatment	Not eligible unless required for one of the purposes above
Third party application fees	Not an eligible expense

What an application needs

For dental treatment the ATO asks for:

• Two reports, either from two separate dental practitioners, or from one medical practitioner and one dental practitioner. They must be signed, dated, and generally less than six months old when you apply.
• An itemised quote or invoice showing the treatment and each cost.
• A copy of your treatment plan, setting out all stages of the treatment.

We can provide the treatment plan, the itemised quote and our part of the clinical reporting. What we cannot do is decide whether you are eligible or influence the ATO’s decision.

The ATO’s service standard for a complete application is 14 calendar days online, or 28 calendar days on paper. Missing evidence is the usual reason an application is delayed.

Tax, and what it costs your retirement

Money released this way is taxed as a normal superannuation lump sum. There is no single rate: it depends on your age, your preservation age, and the taxable and tax free components of your balance. Your fund may withhold tax, and you may need to include the taxable amount in your tax return.

Separately, money taken out now is money that is no longer invested for later. Both of these are reasons to get independent financial advice before you decide, and neither is something a dental practice is qualified to advise you on.

Timing your treatment

We would rather you did not commit to a treatment date that depends on a decision nobody can predict. Get your plan and quote, lodge your application, and book once you know the outcome. If you would prefer to start sooner, the payment options below do not depend on the ATO at all.

Other ways to pay

Early release is one option among several, and it is not the right one for everybody.

• Interest free and low interest payment plans through third party providers.
• Your private health fund, where your cover includes major dental.
• A combination, for example a payment plan covering part of the treatment.

Our payment plans page sets out the providers we work with, what each one covers and the limits that apply to each, so you can compare them against each other. Each provider assesses and approves your application separately.

It is also worth asking about lower cost treatment. Our guides to how All-on-4 works and what changes the cost of All-on-4 set out how the options compare.

About All-on-4 Plus treatment itself

All-on-4 Plus is a full arch implant treatment and it is surgery. Like any oral surgery it carries material risks, which include infection, bleeding, bruising and swelling, injury to nerves causing numbness or altered sensation, involvement of the sinus in the upper jaw, failure of one or more implants to integrate, and the need for further procedures. Implants need ongoing maintenance and regular review for the life of the treatment.

Whether you are suitable depends on your bone, your gums, your general health, any medicines you take and your own goals. Results vary from person to person, and no outcome can be promised in advance. You are entitled to seek a second opinion before deciding, and we would encourage it for a decision of this size.

Your next two steps

Book an All-on-4 Plus consultation. We will assess what you need clinically, go through the treatment options that suit your case, and give you a written treatment plan and an itemised quote. That is the document any funding application is built on, and there is no obligation attached to it.

Talk to our team about your options. If you want to understand how early access to super and payment plans compare before you commit to anything, call us on (02) 9739 1400 and we will walk you through what is available and who to speak to about each.

You do not have to choose a funding route before you come in. Most people find it easier the other way around: get the plan and the quote first, then work out how to pay for it.

Frequently asked questions

Can I use my super to pay for All-on-4?

Possibly. Dental treatment can qualify for compassionate release, but it has to meet the ATO’s criteria, and the ATO decides each application individually. No practice can tell you in advance whether yours will be approved.

Does being in pain mean I qualify?

Not on its own. Alleviating acute or chronic pain is one of the qualifying grounds, but the ATO also requires that the treatment is not readily available through the public health system and that you have no other means of paying for it.

Can I use super for cosmetic dental work?

The grounds are clinical. Treatment sought for appearance alone does not meet the criteria.

Is money released for dental treatment tax free?

No. It is taxed as a normal super lump sum, at a rate that depends on your circumstances.

Should I book my treatment before the ATO decides?

We would not recommend committing to a date that depends on an outcome you do not have yet. Get your plan and quote, apply, then book.

Can someone charge me to prepare my application?

Yes, third party services do charge fees for this. The ATO treats those administration fees as an ineligible expense, so they cannot be included in the amount you ask to have released.

Can my dentist tell me whether to use my super?

No. We are not financial advisers. We can give you the clinical reports, the treatment plan and the quote the ATO asks for, and that is where our role ends.