Tax time and life insurance

There’s no getting around it – tax rules can be complicated when it comes to life insurance.

While we recommend seeking tax advice from your financial adviser or a registered tax agent, we’ve created this handy guide to help answer some simple queries you may have about tax and your insurance with us.

Insurance and tax

While we recommend getting tax advice from a registered tax agent, here are the main types of life insurance cover where a deduction may be available, or tax may be payable.

Annuity payments

You may need to declare some or all these payments as income in your tax return. However, some payments received may have already had tax withheld. We’ll send you a PAYG Payment Summary outlining the payments you’ve received and the amount of tax withheld, if applicable.

Self-Managed Super Funds (SMSF)

If your SMSF holds your insurance policy, you’re not eligible to claim premiums paid by your fund as a personal tax deduction. However, the SMSF trustee may be able to claim as a tax deduction some or all of the insurance premiums it paid during the financial year when lodging the SMSF Annual Return.

The process for obtaining SMSF annual statements has changed. Statements for the 2024/25 tax year will automatically be mailed out to the address on file for you and accessible in the Customer Portal by 31 July 2025.

Note: If you made personal super contributions into your SMSF you may be entitled to claim these as a tax deduction. We recommend seeking professional tax advice on this matter.

EOFY Statements

We provide EOFY statements to help prepare your tax return. The statement you receive depends on your policy, cover type, and whether you hold insurance inside super.

If you haven't received your statement or need another copy, please call us on 13 65 25, 8.30am to 6pm (AEST/AEDT), Monday to Friday.

PAYG Payment Summary

Available by 31 July 2025

If you have an annuity policy or have claimed on insurance inside super, we’ll send you a PAYG Payment Summary that outlines the payments you’ve received and the amount of tax we’ve withheld in the past financial year.

Tax Questionnaire

Available by 30 September 2025

If you hold your insurance inside super and have made personal contributions to pay the premiums by direct debit, credit card, or BPAY, we'll send you a Tax Questionnaire (including a 'Notice of Intent' form) outlining the contributions you may be eligible to claim a tax deduction on.

Annual Tax Letter

Available by 8 August 2025

If you hold Business Expenses insurance or Income Protection insurance outside super, we’ll send you an Annual Letter that summarises the total premiums paid over the past financial year and the portion that is tax deductible. Please make sure to only disclose the deductible portion of your premium in your tax return.

Annual Benefit Payment Letter

Available by 31 August 2025

If you've claimed on your Income Protection outside super or Business Expenses insurance, we'll send you an Annual Benefit Payment Letter outlining the insurance payments you've received over the past financial year and the portion that is not taxable income. Please make sure to disclose the annual benefit as income in your tax return.

How will I receive my statement?

Online

EOFY statements will be available online at my.mlcinsurance.com.au/documents for:

  • MLC Insurance
  • MLC Protectionfirst
  • MLC Personal Protection Portfolio
  • MLC Life Cover Super

By post

Your statement will be mailed to the address we have on file if you:

  • Have opted for paper communications,
  • own a policy under a product not listed above,
  • are expecting a SMSF annual statement, or
  • are expecting a PAYG Payment Summary.

Allow up to seven business days for statements posted within Australia, and 25+ business days for international deliveries.

Expecting non-tax related statements from us?

If you’re expecting other statements from us, please refer to our Statements page for mailing dates.

EOFY FAQs

When will my EOFY statement be available?

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Please refer to the EOFY statements section for detailed information on how and when you’ll receive your EOFY statement/s.

What types of insurance cover premiums are not tax deductible?

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For insurances held outside super, you generally can’t claim a tax deduction for insurance premiums on Life, TPD and Critical Illness (Trauma) covers. However, if you have insurance cover for revenue based business purposes, or for insurances within super where you are personally paying the premiums (see below), then your tax situation may differ. We recommend seeking advice from your financial adviser or a registered tax agent.

How can I claim a tax deduction for personal super contributions made to pay for insurance inside super?

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If your insurance policy is held inside super and you’ve made personal super contributions to pay for the insurance premiums (eg by direct debit, credit card or BPAY), you may be able to claim a tax deduction for those contributions.

Look out for a Tax Questionnaire that includes a 'Notice of Intent' form stating how much you’ve paid in personal contributions. Before claiming a tax deduction on those contributions, please:

  1. Get advice from your financial adviser or registered tax agent on your eligibility and how much to claim as a tax deduction.
  2. Complete and send us back the Notice of Intent form before submitting your 2024/25 tax return or before 30 June 2026, whichever is earlier
  3. Lodge your tax return after we send you a letter acknowledging that we received your form

Why can't I claim a tax deduction on all life insurance premium payments?

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When it comes to life insurance, tax rules are different for each cover type and payment method. Check out Insurance cover and tax to find out more about which premiums may be tax deductible.

Can I view my EOFY statement online?

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If you have a policy with online access, both you and your financial adviser can view your statement online (excluding PAYG Payment Summaries) in the Customer and Adviser Portals.

Access your statement in the Customer Portal by logging in at my.mlcinsurance.com.au using your Customer Number.

Can Acenda provide me with personal tax information over the phone?

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Acenda is not licensed to provide tax advice as we’re a life insurance product provider. Taxation rules can be complex and change often, so it’s always a good idea to seek advice from a financial adviser or registered tax agent before lodging your tax return. Acenda can only provide information on the deductions you’re eligible to claim and help make sure you’re meeting your tax obligations.

We're here to help

The information on this website has been prepared by MLC Limited ABN 90 000 000 402 AFSL 230694. The information is general only and has been prepared without taking into account your objectives, financial situation or needs. Therefore, before acting on any information on this website you should consider the appropriateness of the information having regard to your objectives, financial situation and needs. Product Disclosure Statements (PDS) are available for the products described on this website. You should obtain and consider the PDS relevant to the product you are interested in before making any decision about whether to acquire or continue to hold the product as it contains important information about the product holding who issues the product, its key features, benefits, and exclusions. You can obtain a copy of the PDS for each product at the forms page on this website or by calling us on 13 65 25. MLC Limited’s Target Market Determinations (TMDs) for relevant products are available at the forms page on this website or by calling us on 13 65 25. MLC Limited uses the MLC brand under licence from the Insignia Financial Group. MLC Limited is part of the Nippon Life Insurance Group and is not a part of the Insignia Financial Group. MLC Life Insurance products are not a deposit or liability of, and are not guaranteed by, Insignia Financial Group. Copyright MLC Limited. All rights reserved.