Home / HomeThis final Taxation Determination was issued on 28 March 2007. It was previously issued as Taxation Determination TD 98/27. Its full title is "Income tax: is a deduction allowable to complying superannuation funds, under s 279 ITAA 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?" The answer given is Yes.
Deductibility of temporary disability insurance premiums under s 279 - TD 2007/3
29 Mar 2007
As a result of the issue of TD 2007/3, TD 98/27 is withdrawn with effect from 28 March 2007.
For a copy of TD 2007/3, go here
For a copy of TD 98/27W, go here