Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1) (74 of 2007)

110

Attaining preservation age

One or more of the following:

(a) a non-commutable allocated annuity;

(b) a non-commutable allocated pension;

(c) a non-commutable annuity;

(d) a non-commutable pension

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Either:

(a) a person gives a release authority to a superannuation provider under subsection 292-410 (1) of the Income Tax Assessment Act 1997; or

(b) the Commissioner of Taxation gives a release authority to a superannuation provider under subsection 292-410 (4) of the Income Tax Assessment Act 1997

Restrictions contained in subsections 292-415 (1) and (2) of the Income Tax Assessment Act 1997

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A person gives a transitional release authority to a superannuation provider under section 292-80B of the Income Tax (Transitional Provisions) Act 1997

Restrictions contained in subsections 292-80C (1) and (2) of the Income Tax (Transitional Provisions) Act 1997

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Any other condition, if expressed to be a condition of release, in an approval under subparagraph 62 (1) (b) (v) of the Act

Restrictions expressed in the approval to be cashing restrictions applying to the condition of release