Think Twice Before Sharing Your Ahpra Number

Who would request this information and why?

As you know, patients can apply to the Australian Taxation Office to seek an early release of their superannuation benefits on compassionate grounds. They must meet specific ATO eligibility criteria and submit evidence in support of their application. The 5 main grounds for eligibility are:

• medical treatment or transport for the patient/their dependant
• accommodating a disability for the patient/their dependant
• palliative care for a terminal illness for the patient/their dependant
• funeral expenses for a dependant
• preventing foreclosure or forced sale of a home.

To support an application to access funds for medical treatment, patients must provide 2 medical reports plus itemised treatment quotes/invoices detailing the costs and a description of the treatment needed.

The ATO advises that the definition of “Medical treatment” includes dental treatment. In the case of dental treatment, certifying reports must be provided by either:

• two dental practitioners – one must be a specialist OR
• a general medical practitioner (GP) and a dental practitioner or dental specialist.

To prepare a report, practitioners are required to complete sections B to F of a Government form: Compassionate release of superannuation - Report by registered medical practitioner | Australian Taxation Office

The form requires the inclusion of identifying information including the practitioner’s Ahpra registration number. Be aware - if you should receive a request for this information, you should exercise caution and seek advice and support if you are unsure what to do.

Accessing Superannuation for Dental Treatment - summary:

• Patients can apply for early release of superannuation funds on compassionate grounds, including for dental treatment, providing they meet specific eligibility criteria. 
• For medical treatment, this typically involves a life-threatening illness or injury, alleviation of acute or chronic pain, or alleviation of acute or chronic mental illness.
• Benefits cannot be accessed unless the patient has no other means to pay the expense.
• Treatment must be certified as necessary and not readily available through the public health system.
• Patients should be aware that accessing superannuation early can have significant impacts on their retirement savings, including potential tax implications. 
• It is important for patients to seek independent financial advice if they are considering accessing their superannuation for dental treatment. 
• The Australian Taxation Office (ATO) manages the application process for the early release of superannuation. 
• It is the patient who makes the application for the release of their superannuation entitlements and who receives the funds.
• Dentists are expected to put their patients’ best interests first, providing treatment options that are based on the best available information and not be influenced by financial gain or incentives.
• Regulatory scrutiny is maintained by Government Departments of any schemes they administer. The Dental Board of Australia has indicated that providing misleading information to support a patient’s request to draw from superannuation is potentially grounds for the Board to consider disciplinary action, in addition to any action that the ATO may deem necessary.