Compassionate Release of Super for Mental Health Treatment Abroad
Australians can apply to the ATO to release part of their superannuation early to pay for necessary medical treatment, including treatment for an acute or chronic mental illness. Here is how the rules work, what the ATO asks for, and what New Paradigm can and cannot provide.
Can super pay for treatment at New Paradigm?
In principle, yes. Early release of super on compassionate grounds covers medical treatment to alleviate an acute or chronic mental illness, provided the treatment is not readily available through the public health system and you cannot pay for it any other way. The decision is made by the Australian Taxation Office (ATO), not by your fund and not by us.
Treatment overseas is not excluded, but the reports from your doctors have to explain why the treatment cannot take place in Australia. Our 14-day residential programme costs 238,000 THB, about A$10,000, all-inclusive; see Pricing & Dates. We cannot promise the outcome, and neither can anyone else.
What the ATO allows
Compassionate release for medical treatment is possible when the treatment is needed for one of three purposes: to treat a life-threatening illness or injury, to alleviate acute or chronic pain, or to alleviate an acute or chronic mental illness. The treatment must also not be readily available through the public health system. The ATO looks at whether it is readily available to you, not just whether it exists somewhere in the public system.
- The expenses must be unpaid. The ATO releases money for bills and quotes you have not yet paid, so do not pay the programme before you apply.
- You must show you cannot meet the cost any other way, for example from savings or a loan.
- The amount is paid out by your fund as a super lump sum and is taxed; see the step-by-step below.
- Your fund has to agree to the release. Most funds do once the ATO has approved it, but check with yours before you apply.
The two medical reports
For medical treatment the ATO requires two separate reports on its own form. One must come from a registered medical specialist in the field of the treatment, which for a mental illness means a psychiatrist; a psychologist's report does not meet this requirement. The other can come from a registered medical practitioner such as your GP, or from a second specialist.
- Each report must state that the treatment is necessary and that it is not readily available in the public health system.
- For treatment overseas, the report should set out why the treatment cannot occur in Australia.
- Reports must be completed no more than six months before you submit the application, and must be signed and dated.
- The ATO can refuse an application if a report is inaccurate or not based on a proper consultation, and may ask for a report from a different practitioner.
- The ATO updated its application and report forms on 17 November 2025. Use the current forms from ato.gov.au; older paper forms may be cancelled.
Dirk J. Lambert is a registered psychotherapist and Certified Trauma and EMDR Specialist, not a registered medical practitioner in Australia, so we cannot write these reports. What we can do is give your doctors a clear clinical picture of what the programme involves.
How an application usually runs
1. Free evaluation
Complete our confidential 45-point evaluation. Dirk reviews it personally and you receive a written treatment plan. This is the clinical basis your doctors will want to see.
2. See your GP and a psychiatrist
Discuss the plan with both. If they agree the treatment is necessary and not readily available to you in the public system, they complete the ATO report form.
3. Ask us for a quote
We issue a formal, unpaid quote for the programme with dates, what is included, the amount in THB and the approximate AUD equivalent, plus a programme description and our credentials.
4. Apply through myGov
Lodge the application with the ATO through ATO online services in myGov, attaching the two reports and the quote. You cannot apply by phone.
5. ATO decision
Online applications usually take around 14 days; paper applications longer. If approved, the ATO sends a letter stating the approved amount and purpose.
6. Your fund pays
You give the letter to your fund, which releases up to the approved amount. Tax is withheld as on any super lump sum; under preservation age this is typically around 22 percent of the taxable part, so the sum you apply for needs to cover the tax as well.
What we provide, and what we do not
We provide
A written treatment plan after the free evaluation. A formal quote and invoice. A description of the programme: daily one-to-one EMDR, CBT and NLP, the supporting therapies, and four weeks of online aftercare. Our licences, memberships and Dirk's qualifications. A letter confirming dates and duration once they are agreed.
We do not
Write or influence the medical reports. Give tax, financial or legal advice. Guarantee that the ATO or your fund will approve the release. Accept active addiction cases: we are a mental health retreat, not a rehab, and the ground that applies to our work is mental illness, not substance use.
Questions Australian clients ask us
Does the ATO accept treatment in Thailand?
Treatment outside Australia is not excluded by the rules, but the ATO expects the medical reports to explain why the treatment cannot take place in Australia. Each application is decided on its own evidence. We cannot promise an outcome, and neither can anyone else.
Is New Paradigm a hospital or a rehab?
Neither. New Paradigm is a private residential mental health retreat with a maximum of four guests, built around daily one-to-one psychotherapy (EMDR, CBT and NLP) with Dirk J. Lambert. It is not a medical facility and not an addiction rehab, and we do not accept active addiction cases. The compassionate ground that applies to our clients is treatment for an acute or chronic mental illness such as PTSD, depression or anxiety.
How much would I need to apply for?
The 14-day programme is 238,000 THB, about A$10,000, all-inclusive. The amount your fund pays out is taxed as a super lump sum, so the sum you apply for needs to cover the treatment and the tax. Flights and insurance are not treatment costs; the ATO has a separate medical transport ground, and whether it covers international travel is for the ATO to decide.
How long does the whole process take?
Allow a few weeks for the two medical appointments and reports, about 14 days for an online ATO decision (longer for a paper application), and then your fund's own processing time. Start early and tell us you are applying so we can talk about dates.
What if the application is refused?
You can still fund the programme privately, as most of our international clients do, or begin with private online sessions, which cost 4,500 THB per hour and need no travel. A refusal from the ATO does not change our recommendation about what level of care would help.
Do you take Australian health insurance or Medicare?
No. We are a private provider in Thailand. On request we give you an invoice and a treatment summary for your insurer, but Medicare does not apply overseas and most Australian clients pay privately.
Where this comes from
The rules above are summarised from the ATO's own pages, current at October 2026. They change, and the ATO decides every case on its evidence, so read the originals before you apply:
- ATO: Access on compassionate grounds, what you need to know
- ATO: Eligible expenses, medical treatment
- ATO: Evidence requirements
- ATO: Report by registered medical practitioner, information for health practitioners
This page is general information for people considering treatment with us. It is not financial, tax or legal advice. Talk to your doctors, your fund and, if needed, a licensed adviser.
Start with the free evaluation
A confidential 45-point assessment reviewed personally within 24 hours. It produces the written treatment plan your doctors will ask about, and it costs nothing whether or not you apply.