Do I Need to Register for GST as a Dentist?
- johnry8
- Jul 14, 2025
- 2 min read
Updated: Aug 19, 2025
If you're running a dental practice or working as a self employed dentist, understanding your GST obligations is important. Getting it right means:
Staying compliant with the ATO
Avoiding unnecessary fines or penalties
Ensuring you're not missing out on legitimate tax credits
Many dentists assume their services are entirely GST free but that's only partly true. Some services do attract GST, and crossing the $75,000 threshold in income, could mean you're legally required to register. Not knowing these details can cost you.
Understanding GST for Dentists
1. Are Dental Services GST Free?
Yes, most general dental services are GST free under Australian tax law. These include:
Oral examinations
Fillings and restorations
Extractions
X-rays
Preventative treatments (e.g., fluoride applications)
However, not all services are exempt. Cosmetic procedures, teeth whitening, and some retail product sales (e.g. toothbrushes, mouthguards) may attract GST.
Tip: If you're offering cosmetic services, you may need to charge and report GST on those items.
2. When Do You Need to Register for GST?
You must register for GST if:
Your annual turnover exceeds $75,000
You provide taxable supplies, such as cosmetic dental procedures or products
You want to claim GST credits on business purchases
Even if you're under the threshold, voluntary registration might benefit your business if you regularly incur GST on expenses.
3. Best Practices for Managing GST
Use cloud based accounting software to automate GST tracking and BAS preparation
Set aside time quarterly to review GST obligations and prepare your BAS
Stay updated on tax rulings that could affect health professionals
Work with a tax advisor who understands healthcare specific GST rules
Our tip from experience: Many dentists are caught out by offering cosmetic services without realising they need to apply GST. If in doubt, check or get advice
Still unsure about your GST obligations?