The 2026-27 Australian Federal Budget includes a range of measures relevant to small businesses, dental suppliers, manufacturers, laboratories, practices and public oral health services.

ADIA has prepared a detailed Budget Brief to help members understand the key announcements and what they may mean for the dental industry.

READ THE ADIA BUDGET BRIEF

For the dental sector specifically, the Budget confirms ongoing Commonwealth funding to support the delivery of dental care to eligible adult patients through state and territory public dental systems. In the past, this funding has only been provided as a short-term measure.  

The Budget also confirms ongoing access for State and Territory dental services to bill through the Child Dental Benefits Schedule. Public oral health services must continue to bulk bill eligible CDBS services through public-sector arrangements. This measure adds an addition source of Commonwealth funding for the State/Territory public oral health services.

These are significant changes that allow the State/Territory public oral health services greater funding assurance for longer-term planning, staff recruitment and equipment procurement, which may support greater demand within the dental industry.

The Budget confirms several broader small business measures, including the permanent $20,000 instant asset write-off, company loss carry-back arrangements, start-up loss refundability, R&D Tax Incentive changes, payroll and red-tape reform, and tariff simplification. These measures may support investment, cash flow, compliance and innovation across the dental supply chain.

While the Budget does not include a dental-specific business package, several measures may have practical implications for ADIA members, particularly those involved in importing, manufacturing, technology development, public sector supply, clinical services and small business operations.

ADIA’s Budget Brief outlines these measures, industry implications, and key watch points for members.

Members are encouraged to seek professional advice where measures may affect tax planning, business structure, procurement, R&D activity or investment decisions.

ADIA continues to advocate strongly with the Government, TGA and health stakeholders on members’ behalf. If you would like to get involved in our advocacy you can email us at advocacy@adia.org.au.