Income Tax Assessment Amendment Regulations 2007 (No. 9) (330 of 2007)

Schedule 1   Amendments

[1]   Paragraph 292-170.05 (2) (b)

substitute

(b) either:

(i) the member has not moved to a new benefit category; or

(ii) if the member has moved to a new benefit category, the new benefit category does not provide the member with an improved level of benefit.