Using your super to pay for dental treatment at Pure Dentistry Brisbane

Compassionate Release of Super (CRS) is an Australian Taxation Office (ATO) program that allows you to withdraw part of your superannuation early to pay for essential medical and dental treatment. It’s intended for treatment that relieves acute or chronic pain, or addresses a condition that seriously affects your quality of life — not for elective or purely cosmetic work.

At Pure Dentistry Brisbane, we help eligible patients apply either directly through the ATO or with an external facilitator (SuperCare) handling the paperwork. We prepare the required dental report in-house and issue it to whichever pathway you choose.

The ATO administers CRS under the Early access on compassionate grounds guidelines. In plain terms:

• You submit an application to the ATO (the form was updated on 17 November 2025; applications before and after that date use slightly different documentation)
• Your application must be supported by two independent medical reports — typically one from a registered dentist and one from a treating GP or specialist
• The ATO reviews your application and either approves or declines a specified dollar amount
• If approved, your super fund releases the amount to your nominated bank account or, in some cases, directly to the dentist
• The fund withholds tax on the released amount before paying it out

The ATO’s decision is legally final once funds are released. You can’t “put the money back” if you change your mind.

CRS has specific eligibility criteria. You may qualify if you’re an Australian or New Zealand citizen or permanent resident, have sufficient accumulated superannuation, and the dental treatment is clinically necessary to relieve pain or a serious condition that affects your daily life.

• Australian citizen, New Zealand citizen, or Australian permanent resident
• Not a temporary visa holder (temporary residents can only access super on permanent departure from Australia)
• Enough super in your accumulated balance to cover the treatment cost
• The dental treatment is not yet paid for (CRS can’t reimburse treatment you’ve already funded)
• The condition causes acute or chronic pain, or has a serious impact on your ability to work, eat, sleep, or function day-to-day
• Two independent supporting medical reports — one from a registered dentist and one from a GP or specialist

You can use your own super to pay for essential dental treatment for:

• Your spouse or de facto partner
• Your dependent children
• Adults who are financially dependent on you

Each applicant accesses their own super — you can’t access someone else’s super without their involvement. If you’re applying for a child’s treatment, the application is still lodged under the paying parent’s super fund.

CRS is for essential treatment — work that restores function, relieves pain, or manages a chronic condition. Pure Dentistry participates in CRS for treatments that meet these criteria. We don’t participate for purely cosmetic dentistry.

Dental implants qualify where missing teeth cause bite or chewing dysfunction, speech difficulty, tooth migration, bone loss, or failure of existing dentures. Implants are assessed as restorative rather than cosmetic when they address a functional deficit.

Crowns and bridges qualify for structural rehabilitation after severe decay, fracture, worn dentition, or when root canal-treated teeth need protection. Full-mouth rehabilitation is considered on a case-by-case basis where multiple teeth require restoration to restore function.

Wisdom tooth extraction qualifies when teeth are impacted and causing pain, infection, cyst formation, or damage to adjacent teeth. Oral surgery under general anaesthesia or IV sedation is covered where clinically indicated — for example, for patients with severe dental anxiety, complex surgical cases, or multiple extractions in one visit.

Orthodontic treatment qualifies when the condition causes functional problems — chewing difficulty, jaw pain, TMD, or crowding that leads to decay. Veneers may qualify where they’re needed to restore function after trauma, wear, or enamel damage, but not for purely aesthetic reasons.

Dental treatment for children under general anaesthesia qualifies where a child needs multiple procedures due to decay, special healthcare needs, severe anxiety, or age-related cooperation limits. At Pure Dentistry, paediatric GA cases are performed at an accredited Brisbane private hospital by our paediatric dentists and specialist anaesthetists.

CRS doesn’t cover purely cosmetic treatment. Examples that generally don’t qualify:

• Teeth whitening
• Cosmetic veneers with no functional basis
• Smile makeovers for aesthetic reasons only

The ATO assesses each application on its merits. Your dentist’s report explains the clinical reasons the treatment is essential — if the treatment genuinely restores function or relieves pain, it’s considered essential even if it also improves appearance.

Pure Dentistry supports both CRS application pathways. Which you choose depends on how much of the paperwork you want to handle yourself.

In the DIY pathway, you manage the ATO submission. Pure Dentistry prepares the supporting dental report from your consultation; you arrange the second medical report (usually with your GP) and lodge the application through myGov yourself.

What’s included:

• Initial consultation and examination at Pure Dentistry
• Treatment plan with itemised costs (required for the ATO form)
• Dental report signed by your dentist supporting the application

Fees: A small Pure Dentistry admin fee applies for preparing the dental report. No third-party facilitator fee.

Your time commitment: Booking a GP appointment, completing the ATO form on myGov, and following up on the ATO’s response.

Suited to patients who are comfortable with paperwork and myGov submissions.

SuperCare is an independent Australian company that specialises in CRS applications for dental treatment. If you choose this pathway, SuperCare handles the administration — they collect your medical reports, complete the ATO form, submit it, and follow up until a decision is reached.

What SuperCare does:

• Helps you find a GP for the second medical report if you don’t have one
• Collects and prepares the application documents
• Submits the application to the ATO on your behalf
• Communicates with the ATO and your super fund through to funds release

Fees: SuperCare typically charges around $700–$800 for their service. They operate a no-approval-no-fee policy — if the ATO declines your application, SuperCare refunds their fee.

Your time commitment: Providing information and attending appointments. SuperCare handles the rest.

Suited to patients who want the paperwork taken off their hands.

Accessing super early is a significant financial decision. Pure Dentistry helps with the dental side — but before you apply, it’s worth understanding the trade-offs. These are factual considerations, not reasons to avoid CRS; many patients still find it’s the right decision for them after weighing them up.

The ATO withholds tax when super is released under CRS. The rate depends on your age and fund type — typically around 22% if you’re under your preservation age, lower once you reach it. The amount you receive is the net figure after tax, not the gross application amount. Budget for this when estimating how much to apply for.

Money withdrawn today doesn’t compound in your super fund over the remaining years until retirement. The opportunity cost depends on your age, fund returns, and how much you withdraw. For someone 25 years from retirement, $10,000 withdrawn today could represent significantly more in forgone retirement balance — the specific amount varies with market performance. A financial adviser can model this for your situation.

Released super may be assessed as income in the year it’s released, which can affect means-tested payments — including Age Pension, JobSeeker, Family Tax Benefit, and childcare subsidies. Before applying, check with Centrelink or Services Australia to understand how your specific payments might be affected.

We recommend speaking to a licensed financial adviser or a free financial counsellor before applying. Free counselling is available through the National Debt Helpline (1800 007 007). Once CRS funds are released, the decision is not reversible — funds can’t go back into super, and the tax withheld isn’t refundable.

If you want to explore whether CRS is an option for your dental treatment, the starting point is the same either way: book an initial consultation. Our dentists will assess your condition, discuss the treatment plan and costs, and — if CRS looks appropriate — prepare the dental report needed for your application.

Contact us

• Phone: 07 3343 4869
• Book online: online booking
• Location: Shop 11, 1932–1974 Logan Road, Upper Mount Gravatt, QLD 4122

Your first consultation is the same regardless of which application pathway you ultimately choose — so you don’t need to decide between Option A and Option B before booking.