Income Tax Assessment Amendment Regulations 2007 (No. 9) (330 of 2007)
Schedule 1 Amendments
[2] Subregulation 292-170.05 (5)
substitute
(5) If the rate of superannuation salary has increased, since 5 September 2006, by:
(a) more than 50% in 1 year; or
(b) more than 75% over 3 years;
a condition is that the employer-sponsor advises the trustee that the increase in the rate is on an arm's length basis.