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 funds current or contingent liabilities if the fund has the liabilities in the 2011-12 income year or later income years.