MBS item

88523
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Direct adhesive restoration of three surfaces on an anterior tooth, including tooth preparation, lining, contouring, restoration placement and post-operative care.

[Group U5 · subgroup 2](/groups/U5)

Schedule fee$192.25

100% benefitGP, out of hospital$192.25

85% benefitOut of hospital—

75% benefitIn hospital—

The schedule fee for MBS item 88523 is $192.25. Medicare pays $192.25 (100%) out of hospital. Fee effective 1 January 2026.

Gap for what you charge
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Your fee$

Out of hospital

Medicare pays$192.25

Patient gap$0.00

Bulk billing means accepting $192.25 as full payment, with no gap and no extra charges. [Add incentives](/bulk-billing?item=88523)

Item descriptor
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Adhesive restoration - three surfaces - anterior tooth - direct Direct restoration, using an adhesive technique and a tooth-coloured material, involving three surfaces of an anterior tooth. Inclusive of the preparation of the tooth, placement of a lining, contouring of the adjacent and opposing teeth, placement of the restoration and normal post-operative care.

[Explanatory notes and rules on MBS Online ↗](https://www9.health.gov.au/mbs/fullDisplay.cfm?type=item&q=88523)

Guides
------

- [How Medicare benefits work: schedule fees, 75%, 85% and 100%](/guides/how-medicare-benefits-work)
- [Medicare safety nets explained: original and extended (EMSN) thresholds for 2026](/guides/medicare-safety-nets)
- [In-hospital billing: the 75% benefit, the 25% fund benefit, and no-gap and known-gap schemes](/guides/in-hospital-billing-and-gap-cover)
- [Bulk billing incentives and BBPIP explained: 2026 amounts by MM area](/guides/bulk-billing-incentives)
- [The MBS multiple operation rule and surgical assistant fees](/guides/multiple-operation-rule)
- [Assignment of benefit for bulk billing: the changes from 1 July 2026](/guides/assignment-of-benefit-2026)
- [MBS telehealth rules: the eligible telehealth practitioner and phone items](/guides/mbs-telehealth-rules)
- [GP chronic condition management plans: items 965 and 967 explained](/guides/chronic-condition-management-plans)
- [Medicare billing compliance: claim time limits, records and the 80/20 rule](/guides/medicare-billing-compliance)

Data source: [Australian Government Medicare Benefits Schedule](https://www.mbsonline.gov.au/) · Record updated 1 September 2026. Health fund rates come from each fund's published schedule. Verify item descriptors, rules and fees on [MBS Online](https://www9.health.gov.au/mbs/fullDisplay.cfm?type=item&q=88523) before billing. This is a reference tool, not billing or financial advice.