You won't qualify for a subsidy if your filing status is «married filing separately,» except in limited circumstances involving domestic abuse or spousal abandonment. (verywell.com)
There are some very limited circumstances in which you can access your super before you retire. (moneysmart.gov.au)
However, the more complete answer to this question is that premiums may only be deducted as expenses in certain limited circumstances involving business expenses. (insuranceandestates.com)