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TR 2012/6 - Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax (Transitional Provisions) Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2011 Measures No 4) Act 2011 (Cth)	s1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
4 Act 2011	4 Act 2011		United Kingdom	circa 2011			1
Nile v Club Plus Superannuation Pty Ltd	[2005] NSWSC 55	Supreme Court of New South Wales	Australia - New South Wales	15 Feb 2005	AustLII		32
White v Board of Trustees	[1997] 2 Qd R 659		Australia - Queensland	circa 1997	LexisNexis AU		28
Edwards v Hunter Valley Co-op Dairy Co Ltd	(1992) 7 ANZ Insurance Cases 61-113			circa 1992			78
Cavill Power Products Pty Ltd v Royle	(1991) 42 IR 229			circa 1991			13
Alessi v National Mutual Life Association of Australasia Ltd	(1982) 2 ANZ Insurance Cases 60-481			circa 1982			5
Community Development Pty Ltd v Engwirda Construction Co	[1969] HCA 47; (1969) 120 CLR 455; [1970] ALR 173; (1969) 43 ALJR 365	High Court of Australia	Australia - Commonwealth	10 Oct 1969	AustLII		115
Winter v Inland Revenue Commissioners	[1961] 3 All ER 855		United Kingdom	circa 1961	LexisNexis		12
Prudential Insurance Co v Inland Revenue Commissioners	[1904] UKLawRpKQB 138; [1904] 2 KB 658		United Kingdom	5 Jul 1904	CommonLII		65

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