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On 13 October 2009, the Minister for Financial Services, Superannuation and Corporate Law, Chris Bowen, announced an amendment to the tax law to provide transitional relief to complying superannuation funds for the deduction of insurance premiums for disability superannuation benefits (TPD benefits). The amendment will apply retrospectively from 1 July 2004.

The ATO has now published a document setting out the administrative treatment that it will apply pending the passage of the amendment. For a copy, go here


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