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?
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FOI status:
may be releasedNotice 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Taxation Determination TD 98/27 is withdrawn with effect from today.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 Taxation Determination TD 98/27 is withdrawn because the Commissioner considers that the view expressed in that Taxation Determination is not correct.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
Date: | Version: | Change: | |
2 December 1998 | Original ruling | ||
You are here | 28 March 2007 | Withdrawn |
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