Taxation Determination

TD 98/27W

Income tax: is a deduction allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 98/27 is withdrawn with effect from today.

1. Taxation Determination TD 98/27 provided the Commissioner's view on whether a deduction is allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years.

2. Taxation Determination TD 98/27 is withdrawn because the Commissioner considers that the view expressed in that Taxation Determination is not correct. Taxation Determination TD 2007/3 has been issued in its place.

Commissioner of Taxation
28 March 2007

Previously released in draft form as TD 98/D2

References

ATO references:
NO 2006/20258

ISSN 1038-8982
TD 98/27W history
  Date: Version: Change:
  2 December 1998 Original ruling  
You are here 28 March 2007 Withdrawn