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 2   Deductions for self-insurance

Income Tax Assessment Act 1997

7   Application provision

The amendments made by this Division apply to a complying superannuation fund’s current or contingent liabilities if the fund has the liabilities in the 2011-12 income year or later income years.