Section 295 - 465 of Income Tax Assessment Act 1997 (ITAA 1997) states that a deduction is available as long as the premiums relate to a superannuation disability benefit. Section 995 - 1 of ITAA 1997 defines when a disability superannuation benefit meets the definition of a superannuation benefits as:

1.    The benefit is paid to an individual because he or she suffers from ill health (whether physical or mental);

2.    Legally qualified medical practitioners have certified that, because of the ill health, it is unlikely that the individual can ever be gainfully employed in a capacity for which he or she is reasonably qualified because of education, experience or training.

Taxation Ruling 2010/D9 (TR 2010/D9) explains trustees will only be able to claim a tax deduction for the policy that relates to provision of benefits that meet the definition of 'superannuation disability benefit'. 

Therefore, some TPD policies will be able to claim 100% of the premium as a tax deduction while others will have to apportion the deductibility.