Retirement Savings Accounts Act 1997

PART 4 - OPERATING STANDARDS ETC. AND ANNUAL RETURNS FOR RSAs  

Division 3 - Portability forms  

SECTION 39A   PORTABILITY FORMS  

39A(1)    
For the purposes of standards made under Division 2 , and without limiting that Division, the regulations may prescribe a scheme under which:

(a) the holder of an RSA gives to the Commissioner of Taxation a request for the benefits held for the holder in the RSA to be rolled-over or transferred; and

(b) the Commissioner may pass the request on to the provider of the RSA.

Note:

The standards may require the provider to act on the request. See paragraph 38(2)(h) .

39A(2)    
The regulations may provide that the request must be given to the Commissioner in the approved form.

Note:

The approved form may require the holder to set out his or her tax file number. See subsection 144(2A) .