CBCT
Last reviewed 13 June 2026 by Nick Lim, finance broker (FBAA).
CBCT, cone beam computed tomography, is a 3D dental and maxillofacial imaging machine used for implants, surgery and orthodontics. A CBCT unit is a major capital purchase for a practice, often financed through asset finance or a chattel mortgage, with the instant asset write-off sometimes available. Lenders treat registered dental practices buying clinical equipment as low risk, so terms are usually strong.
Why CBCT Matters
A CBCT machine is a big-ticket clinical asset, so how it is financed affects a practice's cashflow and tax position.
- 3D dental and maxillofacial imaging
- Major capital purchase for a practice
- Financed via asset finance or chattel mortgage
- May qualify for the instant asset write-off
- Low-risk lending for registered practices
Common Features of CBCT
- Cone beam 3D imaging
- Used for implants and orthodontics
- High purchase cost
- Subject to radiation licensing
- Financed as a depreciating asset
Official reference: business.gov.au
What is a CBCT machine?
A cone beam computed tomography unit, used for 3D dental and maxillofacial imaging.
How is a CBCT financed?
Usually through asset finance or a chattel mortgage as a depreciating asset.
Can I claim the instant asset write-off on a CBCT?
Sometimes, depending on the current thresholds and your turnover, so check with your accountant.
Why is dental equipment finance low risk?
Because registered practices have stable income and the equipment is a tangible, securable asset.
CBCT vs OPG?
A CBCT gives 3D imaging; an OPG gives a 2D panoramic X-ray.