Income Tax Assessment Amendment Regulations 2009 (No. 3) (177 of 2009)

Schedule 1   Amendments

[6]   After subregulation 292-170.06 (7)

insert

(8) If:

(a) a condition mentioned in paragraph (2) (b) or subregulation (3) is not satisfied; and

(b) the condition was not satisfied only because:

(i) the defined benefit member moved to a new benefit category; and

(ii) the move was caused by the necessary application of the rules of the superannuation fund that were, or of legislation that was, in force on 5 September 2006; and

(iii) the member had no control over the application of the rules or legislation;

the failure to satisfy the condition is to be disregarded in determining if the conditions of this regulation have been satisfied.