The waiting list for public dental care has doubled to more than 600,000 over the past 10 years, affecting mostly poor people, Australian Democrats senator Andrew Murray says.

In that time, the government had spent $320 million a year subsidising dental care for people on private health insurance, while poor people who could not afford it missed out, he said.

During Senate debate on new tax adjustment measures, Senator Murray congratulated the government on removing the right of people to claim cosmetic dental procedures from the $1,500 tax offset for medical expenses.

"It is shameful to think that some Australians have been able to claim beneficial relief from expenses for cosmetic surgery, while at the same time there is an alarming number of Australians unable to access necessary medical surgery due to issues ... of waiting lists," Senator Murray told the Senate.

"An immediate injection of leadership and money is needed for the disastrously long waiting list for basic dental services, for the relief of pain and the repair and replacement of defective teeth."

"The government is spending more than $320 million a year subsidising dental care for people on private health insurance, but all it has done for those who cannot afford private health coverage is to cut the commonwealth dental health program established by Labor."

"Medicare will reimburse $76.35 for each of these services to a maximum of three services annually, in keeping with their responsibilities in the health care system.

"The Australian government also provides Medicare funding for a number of dental procedures for private patients receiving services in private and public hospitals and subsidised drugs that may be prescribed for oral health under the Pharmaceutical Benefits Scheme."

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