exceeds the rate specified in paragraph (4)(a) or (b) as soon as practicable after the increase occurs. (7) If: (a) a condition mentioned in subregulation (2) is not satisfied; and (b) the condition was not satisfied only because: 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 for the 2009–2010 financial year and subsequent financial
exceeds the rate specified in paragraph (4)(a) or (b) as soon as practicable after the increase occurs. (7) If: (a) a condition mentioned in subregulation (2) is not satisfied; and (b) the condition was not satisfied only because: 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 for the 2009–2010 financial year and subsequent financial
Income_Tax_Assessment_regs_1997.docx