Income tax: payments assigned to representative public dentists (RPDs) under the Child Dental Benefits Schedule (CDBS)

CR 2014/7 provides the Commissioner's opinion on the tax treatment of payments assigned to RPDs under the CDBS.

Changes to the statutory framework that established the CDBS have expanded the classes of person who can be an RPD. Following the changes, this Ruling no longer covers all RPDs who can be assigned dental benefits payments under the CDBS.

Up until its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class.

The matters dealt with in CR 2014/7 are now covered by Class Ruling CR 2022/100 Child Dental Benefits Schedule - payments assigned to representative public dentists, which issued on 9 November 2022 and has effect from 1 July 2022.