Guidance on super concerns released

16 Oct 2025

Ahpra and the Dental and Medical Boards of Australia have released new guidance for dentists and doctors in response to ongoing concerns of inappropriate conduct when certifying conditions for compassionate release of superannuation (CRS).

New data released today from the Australian Taxation Office (ATO) shows significant growth in applications for the compassionate release of super, particularly for dental services where the number of requests has more than doubled in two years.

‘The massive growth in applications shows a worrying trend of businesses and practitioners using this financial scheme inappropriately,’ said Chair of the Dental Board of Australia, Dr Simon Shanahan.

The guidance clearly sets out how existing professional obligations in the boards’ codes of conduct apply when certifying that a dental treatment is necessary in a patient’s application for CRS. It highlights the need for fulsome assessments by practitioners who have the appropriate experience and knowledge in the area, informed consent (including financial) and ensuring they only certify treatments that are necessary for the patient’s circumstances. 

Costs should also be a consideration for the practitioner when drafting reports, including whether there are cheaper, comparable treatments available. 

‘We’re concerned that practitioners are overcharging or upselling their patients and using this system to bankroll it,’ said Dr Shanahan. 

‘People trust dentists to put their wellbeing first.’  

The guidance also includes a warning for practitioners that influencing patients to access their super early without an Australian financial services license could be considered financial advice and result in severe penalties from the Australian Securities & Investment Commission (ASIC). 

This guidance follows the Joint Statement by Ahpra and the Dental and Medical boards of Australia released in May 2025. Ahpra and the Boards will continue to work with the ATO to identify any concerns of inappropriate conduct.