Locum dentistry in Australia is a well-worn path: many dentists cover shifts at established dental workplaces between permanent roles, during owner-dentist leave, or as a deliberate long-term contracting strategy. The mechanics, however, carry real compliance weight. Getting your Dental Board registration right, understanding how percentage-of-billings pay actually works, structuring your business correctly, and keeping on top of GST, super, and indemnity are not optional extras. This guide walks you through the key steps.
This post is general information only and does not constitute personal financial, tax, or legal advice. Consult a registered tax agent or financial adviser for advice specific to your circumstances.
AHPRA Dental Board Registration
Locum dentists in Australia must hold general registration with the Dental Board of Australia, administered by AHPRA. General registration is the baseline for most practising dentists and requires an approved qualification, an English language skills check, a criminal history check, and evidence of professional indemnity insurance.
Registration must be renewed annually. AHPRA manages all applications through its online portal. The Dental Board publishes its registration standards at dentalboard.gov.au/Registration-Standards.aspx, covering continuing professional development (CPD), professional indemnity, recency of practice, and English language skills.
If you hold specialist registration (orthodontist, oral and maxillofacial surgeon, prosthodontist, periodontist, endodontist, oral medicine or oral pathology specialist, paediatric dentist, or special needs dentist), that specialist scope is noted on your registration and governs the work you may accept as a locum.
Conscious Sedation Endorsement
A key differentiator for locum dentists is whether your registration is endorsed for conscious sedation. Under the Dental Board's registration standard for conscious sedation, only dentists whose AHPRA registration specifically carries the endorsement may use moderate sedation techniques on patients. The endorsement requires completion of an approved program of study.
When working locum shifts, a workplace that offers conscious sedation will almost always require you to carry the endorsement before you pick up those sessions. If endorsed, you must also be assisted by another specifically qualified and registered dentist, medical practitioner, or nurse (unless the procedure is being performed by another registered dentist or dental specialist). This practical requirement shapes how you negotiate the terms of a shift and what facilities can accommodate your scope.
Workplaces in rural or remote areas, where conscious-sedation capacity is in high demand, frequently advertise endorsed locum positions at premium rates.
How Percentage-of-Billings Pay Works
Most dental locum arrangements in Australia are structured as a percentage of patient billings collected at the practice. Typical rates for locum and associate dentists range roughly from 35 to 45 percent of collections, depending on location, procedure mix, bulk-billing status, and whether the workplace provides accommodation, flights, or a daily retainer on top.
A key point: when you operate as a sole trader or through your own Pty Ltd, the workplace is not your employer. You are an independent contractor. You invoice the workplace for your agreed percentage share, you are responsible for your own GST obligations, your own super contributions, and your own indemnity cover. There is no employer paying a guaranteed salary or withholding PAYG on your behalf.
As a locum dentist, your income will very likely exceed the GST registration threshold of $75,000 in annual turnover, at which point registration for GST with the ATO is compulsory. Once registered, you charge 10% GST on your services to the workplace (noting that professional dental services to patients are GST-free health supplies, but your supply of your own contractor labour to the workplace operator is generally a taxable supply). Get specific advice from a registered tax agent on how to apply this to your arrangement.
Sole Trader vs Pty Ltd
Most dentists starting out as locums operate as sole traders: you apply for an ABN, register for GST once you exceed the $75,000 threshold, issue invoices, and lodge a BAS quarterly.
Some locum dentists, particularly those earning higher volumes or wanting to split income with a spouse or trust beneficiary, set up a Pty Ltd (a company). The Pty Ltd holds the ABN and GST registration and contracts with workplaces. The appeal is the 25% base rate company tax for small base-rate entities and greater flexibility around income distribution. The trade-off is higher compliance cost: separate company tax return, ASIC annual fees, potential payroll tax exposure if NSW or Victoria revenue thresholds are approached, and the need for a trustworthy accountant.
Regardless of structure, Pty Ltd or sole trader, your contractor income is likely subject to the Personal Services Income (PSI) rules if more than 50% of your income is derived from your personal skills and efforts (which is almost always the case for a dentist). PSI rules restrict the deductions you can claim and require that most of the net income is attributed back to you personally. A tax professional who knows healthcare contracting can help you determine whether a PSI determination or the results test applies to your situation.
Indemnity Insurance
Locum dentists must hold their own professional indemnity insurance before working a single shift. This is a mandatory condition of AHPRA general registration. Major providers covering dental locums in Australia include Avant, MDA National, and MIPS. MIPS specifically notes that indemnity coverage for locum healthcare work is based on the estimated billings made in your name using your provider number.
Always confirm before accepting a shift whether the workplace carries any vicarious cover, and whether that cover extends to you as a contractor. In most cases it does not, and your own policy must be current and appropriately scoped for the procedures you will perform.
Super, GST, and BAS
As a self-employed dentist, no employer is obliged to pay your super. However, you can make personal concessional (tax-deductible) contributions to super up to the $32,500 concessional cap for 2026-27. For 2025-26 the Super Guarantee rate sits at 12%, the final step in the scheduled increase schedule: if you engage workers or operate via a Pty Ltd that pays you a salary, 12% SG applies.
Most locum dentists lodge a quarterly BAS. Monthly lodgement is only required if your annual turnover exceeds $20 million. Your BAS captures GST collected on invoices, any GST credits on business expenses, and PAYG instalment obligations if ATO has assessed you for that.
The ATO's cents-per-km method lets you claim 91 cents per kilometre for business travel in your own car (2024-25 and 2025-26, capped at 5,000 business kilometres per car per year). Driving between dental workplaces, to a rural locum placement, or to a continuing professional development event all qualify if you keep a logbook or records.
How Sessional Helps
Sessional's dentist tools are built around the way locum dentistry actually works. The GST/BAS readiness dashboard tracks your invoiced income against the $75,000 threshold, flags when you are approaching it, and reminds you to register. The invoice template tool generates compliant AU invoices with GST line items and sends automatic payment chasers so you are not chasing workplaces manually. The super tracker lets you record personal contributions against the $32,500 concessional cap and flag when you are approaching it. The cents-per-km calculator logs each trip and builds a running deduction figure you can hand straight to your tax agent. AHPRA registration expiry and CPD hours are tracked in one place, including the Dental Board's annual CPD obligations and your conscious sedation endorsement renewal. See pricing or explore the help centre.
Sources
- Dental Board of Australia - Registration Standards
- Dental Board of Australia - Conscious Sedation
- AHPRA - About Registration
- ATO - Registering for GST (ato.gov.au)
- ATO - Super Guarantee rates and thresholds
- AustralianSuper - FY26 Superannuation Changes
- MIPS - Indemnity Coverage for Locum Healthcare Work