Federal Register of Legislation - Australian Government

Primary content

SLI 2010 No. 302 Regulations as made
These Regulations support the Government’s measure to provide transitional relief to superannuation funds for the 2004-05 to 2010-11 income years in relation to the deductibility of total and permanent disability (TPD) insurance premiums.
Administered by: Treasury
Registered 25 Nov 2010
Tabling HistoryDate
Tabled HR08-Feb-2011
Tabled Senate08-Feb-2011
Date of repeal 01 Jan 2017
Repealed by Other
Repealing Comments Enabling provision repealed by Schedule 2, Part 2, item 7 of the Superannuation Legislation Amendment Act 2010.

Income Tax (Transitional Provisions) Regulations 20101

Select Legislative Instrument 2010 No. 302

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax (Transitional Provisions) Act 1997.

Dated 24 November 2010



By Her Excellency’s Command


1              Name of Regulations

                These Regulations are the Income Tax (Transitional Provisions) Regulations 2010.

2              Commencement

                These Regulations commence on commencement of item 5 of Schedule 2 to the Superannuation Legislation Amendment Act 2010.

3              Definitions

                In these Regulations:

Act means the Income Tax (Transitional Provisions) Act 1997.

daily activities, in relation to a member, are activities that the member needs to do to function every day, including the following:

                (a)    communicating with others;

               (b)    eating or drinking;

                (c)    dressing or undressing;

               (d)    attending to personal hygiene;

                (e)    walking;

                (f)    seeing;

                (g)    sitting or rising from a seated position;

                (h)    lifting or carrying;

                 (i)    writing or using a keyboard.

home duties, in relation to a member, are tasks that the member is required to do in the home, including the following:

                (a)    cleaning;

               (b)    shopping for food and household items;

                (c)    preparing meals;

               (d)    providing laundry services;

                (e)    looking after a dependant child;

                (f)    caring full time for a member of the household who is disabled.

4              Complying funds — transitional arrangements for deductions for insurance premiums

         (1)   This provision is made for section 295-466 of the Act.

         (2)   A disability is a permanent disability if:

                (a)    it is a disability about which a trustee of a superannuation fund or an insurer requires reasonable medical evidence before a member is eligible for superannuation benefits conditional on the member’s disability; and

               (b)    it can be described as one or more of the disabilities described in subregulation (3).

         (3)   For paragraph (2) (b), each of the following is a disability:

                (a)    a disability that is likely to result in an inability ever to work in any occupation for which the member is reasonably qualified by education, training or experience;

               (b)    a disability that is likely to result in an inability ever to work again in the member’s own occupation;

                (c)    a disability that results in a substantial reduction in the member’s capacity to do one or more daily activities without the assistance of another person, an animal or equipment that alleviates the effect of the disability;

               (d)    in relation to a member who was engaged in home duties — a disability that is likely to result in an inability ever to engage in the majority of those home duties;

                (e)    a permanent loss of either or both of:

                          (i)    the member’s sight in one or both eyes resulting in the member being legally blind;

                         (ii)    the use of one or more of the member’s limbs, feet or hands;

                (f)    a permanent cognitive impairment that results in the need for the member to be continuously supervised by another person;

                (g)    a terminal illness from which the member is expected to die within 12 months of obtaining the medical evidence mentioned in paragraph (2) (a).

         (4)   For paragraphs (3) (a) and (b), an inability ever to work includes a case in which a member is unable to work except in a substantially reduced capacity to that in which the member worked before the member had the disability.

         (5)   If a description of a disability in an insurance policy has substantially the same meaning as a description of a disability mentioned in subregulation (3):

                (a)    any additional criterion that a member is required to meet to be eligible for a total and permanent disability benefit under the insurance policy may be disregarded; and

               (b)    the disability is taken to be described as a permanent disability for this regulation.


An insurance policy provides that for a member with a disability to be eligible for a total and permanent disability benefit:

(a)    the member must have been continuously absent from work through illness or injury for the past 6 months; and

(b)    the trustee and insurer must form the view that the member has become incapacitated to such an extent as to render the member unlikely to ever again be able to be employed in any gainful employment. 

This description of disability would be a permanent disability under this regulation because the additional requirement for 6 months continuous absence from work would be disregarded and the wording used to describe the extent of the disability has substantially the same meaning as the description in paragraph (3) (a).


1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.