This week, Australian Taxation Office (ATO) officers, with support from the Australian Federal Police (AFP), executed a search warrant at a Melbourne dental practice linked to a former health practitioner suspected of supporting individuals to illegally access their superannuation early by falsely claiming to have compassionate grounds.
ATO acting Deputy Commissioner Pennie Snowden said this investigation highlights the significant risk posed by facilitators who abuse compassionate release arrangements and put Australians' retirement savings at risk.
‘This wasn't a misunderstanding of the rules. These allegations point to a deliberate attempt to take advantage of a system designed to help Australians in genuine need,’ said Ms Snowden.
It is alleged the health practitioner supplied fraudulent medical reports to support compassionate release of super applications for dental treatment where applicants were ineligible or the dental work was never provided.
It is further alleged that the practitioner supported 1,178 compassionate release applications, resulting in the early release of more than $36.4 million from Australian super savings.
‘Compassionate release provisions are intended as a last resort to help Australians to access necessary medical treatment not readily available through the public health system, and we are increasingly concerned by reports of health practitioners who are exploiting those arrangements to support ineligible access to superannuation,’ said Ms Snowden.
The practitioner is also alleged to have used recruiters to attract individuals into the scheme and facilitate fraudulent applications.
‘Superannuation is for your retirement, and there are limited situations where people can access their super early to pay for critical medical treatment. Anyone who deliberately cheats the system can expect to be caught and face serious consequences,’ Ms Snowden said.
Investigations are ongoing.
Compassionate release of super and health practitioners
Health practitioners play an important gatekeeper role in the compassionate release process. The ATO relies on information contained in medical reports when assessing applications, so practitioners must conduct proper examinations and consultations, and provide complete, accurate and professionally supported information.
The ATO and Ahpra released a media statement last week about our work targeting health practitioners and third-party facilitators, including dentists, who encourage individuals to inappropriately access their superannuation to fund cosmetic dental procedures.
This year, the ATO ramped up its compliance activities, targeting individuals, health practitioners and third-party facilitators who promote these schemes. Since 1 July 2025, the ATO has commenced more than 160 reviews and audits involving suspected false or misleading statements in applications and medical reports, with penalties exceeding $1.5 million.
The ATO encourages anyone who is aware of inappropriate practices such as, requesting myGov sign-in details, social media advertisements leading to inappropriate early access of superannuation, or health practitioners providing inaccurate medical reports, to make a tip off to the ATO.
Concerns about a registered health practitioner’s conduct or professional performance should also be reported to AhpraExternal Link.
Notes to journalists
- Photos from the search warrant are available to download:
- ATO stock footage and images are available for use in news bulletins from our media centre.