Tax Laws Amendment (2011 Measures No. 4) Act 2011 (43 of 2011)

Schedule 3   Disability superannuation benefits

Part 1   Deductible percentage of insurance premiums

Division 1   Deductions for insurance premiums

Income Tax Assessment Act 1997

4   Application provision

The amendments made by this Division apply to insurance policy premiums paid in the 2011-12 income year and later income years.