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.
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