SuperCare information
Early superannuation release and SuperCare
In exceptional circumstances, eligible Australians may apply for early release of superannuation for clinically necessary dental treatment, including treatment at Magical Smiles Bacchus Marsh.
Approval is up to the ATO
The Australian Taxation Office (ATO) decides every application for early release on compassionate grounds, and approval is never automatic. It normally processes online applications, lodged through ATO online services in myGov, within 14 days, and paper applications within 28 days. The ATO updated its application forms from 17 November 2025, so use the current version.
If the ATO approves your application, it sends an approval letter to you and your super fund. You then contact your fund, which releases the approved amount as one lump sum, usually after deducting tax. Magical Smiles does not approve or decide applications.
Who may be eligible
The ATO's eligibility guidance, published on 8 July 2026, lists five conditions, and you must meet all of them. They include being, or having been, an Australian or New Zealand citizen or an Australian permanent resident, having an eligible expense that has not been paid (or was paid with borrowed money you still owe), and being unable to pay some or all of it without your super.
The ATO describes early access as a last resort, to be considered only after other options such as savings, a payment plan or a loan.
When dental treatment can qualify
Dental treatment can be an eligible medical expense only when it is needed to treat a life-threatening illness or injury, or to relieve acute or chronic pain or an acute or chronic mental illness, and it is not readily available through the public health system.
Cosmetic procedures that are not needed for those reasons are generally not eligible. Where treatment options differ in their cosmetic outcome, the ATO says it can only approve what is absolutely necessary to treat the eligible condition.
Evidence the ATO asks for
- An itemised quote or invoice for your out-of-pocket costs. Quotes must be no more than 6 months old and invoices no more than 30 days old.
- Two medical reports: one from a registered medical specialist in the area of your treatment, and one from a registered medical practitioner or another registered medical specialist.
- For dental treatment, a copy of your treatment plan showing every stage.
SuperCare's role
SuperCare is a third-party service that can assist with an application. It does not decide whether an application is approved, and neither does the practice.
The ATO does not charge to process applications. It says only registered tax agents may charge a fee for helping you apply, that health practitioners are not allowed to charge for this, and that you cannot release super to pay such a fee. Ask SuperCare about any fees before you use its service.
Before you book treatment
Because an application may not be approved, the ATO recommends waiting for the outcome and receiving payment from your fund before you book the treatment. Paying upfront is not a requirement for compassionate release.
Fees vary according to individual needs and the treatment provided. Ask the practice for a personalised written quote before deciding.
Consider the long-term impact
The ATO warns that early release can increase your assessable income and tax payable, affect family tax benefits and child support payments, and significantly reduce your final super balance. Consider all payment options first and seek independent financial advice before deciding.
Our humm page explains that separate payment option so you can read its terms before deciding.
Where this information comes from
The details on this page summarise the ATO's access on compassionate grounds guidance, checked on 29 September 2026. The ATO updated its medical treatment guidance on 13 July 2026, so confirm current requirements with the ATO and your super fund before you apply.
Common questions
Can I use my super to pay for dental treatment? Only in limited cases. The ATO may approve early release on compassionate grounds when dental treatment is needed to treat a life-threatening illness or injury, or to relieve acute or chronic pain or an acute or chronic mental illness, and it is not readily available through the public health system. Approval depends on your circumstances and is never automatic.
What does SuperCare do? SuperCare assists with the ATO application process. It does not decide whether an application is approved, and neither does Magical Smiles.
How long does the ATO take to decide? The ATO says it normally processes online applications within 14 days and paper applications within 28 days. If it approves an application, you then ask your super fund to release the approved amount.
Are there downsides to early release? Yes. The ATO warns that early release can increase your assessable income and tax, affect family tax benefits and child support, and significantly reduce your super balance for retirement. Consider other payment options and seek financial advice first.