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Bennison Dental Knowledge
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After the ADC Exams: The Business of Australian Dentistry

After the ADC Exams: The Business of Australian Dentistry

10/9/2026 7:45:00 PM   |   Comments: 0   |   Views: 54
Every few months a thread asks the same question. Could a US dentist pack up and practice in Australia? The licensing answer gets most of the attention, and for good reason.

The money answer matters just as much, and it gets far less airtime. Dentists who make the move usually find the tax calendar, payroll rules and practice structures unfamiliar. Many end up working with accountants for doctors and medical practices soon after they arrive. This piece is general information, not tax advice, and rules vary by state.

How Long Does the ADC Pathway Take Before You Can Bill?

Plan for well over a year without Australian income. US DDS and DMD degrees are not on the recognized qualification list. Most American dentists therefore go through the Australian Dental Council assessment.

A proposed faster route for experienced dentists is now on hold, and the debate over Australia's dental license changes is far from settled. For now, the standard pathway has three stages.

The ADC publishes fees and timing for each stage of its assessment for overseas dentists. The initial assessment costs A$647 and takes about eight weeks. It requires a degree of at least four years of full-time study.

The written examination runs over two days and costs A$2,122. The practical examination costs A$4,775 and takes four to seven months from application to results. Seats are limited, and candidates cannot sit back-to-back practical periods.

Fees alone come to A$7,544 before travel, study and lost production. Treat that as a capital outlay in your plan, not a line item.

What Changes When the Tax Year Ends On June 30?

The Australian financial year runs from July 1 to June 30. A US dentist who arrives mid-year will straddle two tax systems in two different calendars.

That timing affects more than filing. It changes when you buy equipment, when bonuses land and when you plan cash for tax. Arriving in, say, October means your first Australian year is only nine months long.

Your US obligations do not stop at the border either. Citizens still file with the IRS. Coordinating both returns is a job for advisers in each country, working from the same numbers.

Which Taxes Look Familiar and Which Do Not?

Some Australian taxes resemble US ones. Others have no real US match. Five items tend to surprise new arrivals:
After the ADC Exams: The Business of Australian Dentistry

  1. GST applies at 10 percent on many goods and services, but most clinical dental services are GST-free.

  2. Practices with mixed billing, such as whitening or retail products, may report both taxable and GST-free sales on the BAS.

  3. Superannuation guarantee contributions, currently 12 percent of ordinary earnings, go into staff retirement funds.

  4. Single Touch Payroll sends wage data to the tax office every pay run.

  5. Payroll tax is charged by each state on wages above a threshold, and the rules differ from state to state.

Personal services income rules can also apply to a dentist's earnings. They affect how much income can flow through a company or trust. The answer depends on facts, so get advice before you set up a structure.

Why Do Associate Agreements Draw Payroll Tax Attention?

In the US, a 1099 associate is usually outside the practice's payroll. Australia can treat a similar arrangement differently.

Victoria's State Revenue Office warns that medical businesses must assess payroll tax for practitioners. Its medical industry guidance says contractor arrangements may still count as relevant contracts. From July 1, 2025, a payroll tax exemption covers certain bulk-billed GP work. The same page states that this exemption does not extend to dentists.

That matters if you plan to own a practice and engage associates. It also matters if you join a group as a contractor, because the owner's payroll tax position can shape your agreement. Firms such as 42 Advisory report handling payroll tax and service entity questions for health practices every week.

Associate, Buy-In or Startup?

The ownership debate on Dentaltown carries over to Australia. The trade-offs look like this:

  • Associate role: fastest income after registration, with the least setup cost.

  • Buy-in to a group practice: shared overheads, but agreements need careful review.

  • Practice purchase: existing patients and cash flow, plus inherited staff and lease terms.

  • Startup: full control, with the longest wait before the practice covers its costs.

Whichever route you take, burnout and selling pressure still apply. The case against selling because you're tired holds just as well in Melbourne as in Phoenix.

Questions to Ask an Australian Accountant Before You Land

A short call before you move can save a lot of rework. Useful questions include:

  • Which entity structure suits my first two years, and when should it change?

  • How do personal services income rules apply to my likely income?

  • What payroll tax exposure comes with the practice or role I am considering?

  • Which costs from the ADC process and relocation might be relevant to my tax position?

  • How will my US and Australian tax years line up in the first year?

42 Advisory, for example, is a CPA practice and registered tax agent based in Chadstone, Melbourne. It works with sole practitioners, growing clinics and multi-practitioner groups.

Planning the Move as a Business Decision

Passing the ADC exams gets you registered. It does not tell you how to run a profitable practice under a different tax system. Dentists who plan the money side early arrive with fewer surprises and a clearer first year.

FAQ

Can a US Dentist Practice In Australia Without the ADC Exams?

Most US dentists currently need the ADC assessment, because US degrees are not on the recognized list. A proposal for experienced overseas dentists has been paused. Check the latest position with the ADC and the Dental Board of Australia before you plan.

Are Dental Services Subject to GST In Australia?

Most clinical dental services are GST-free. Some items, such as cosmetic products sold at the front desk, may be taxable. A practice with both types reports them separately on its BAS.

Do Australian Dental Practices Pay Payroll Tax On Associates?

They may, depending on the state and the agreement. Contractor arrangements can still fall under payroll tax rules. Ask a qualified local adviser to review your specific arrangement.

When Is the Australian Tax Return Due?

The financial year ends on June 30, and due dates depend on your situation. Dates often differ if a registered tax agent lodges for you. Confirm your own deadline with an adviser, since rules change and vary by case.
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