Retirement Savings Accounts Amendment Regulations 2010 (No. 1) (23 of 2010)
Schedule 1 Amendments
[1] Subregulation 5.03 (1), table, item 2
substitute
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2 |
is not under 65, but is under 70 |
contributions that are made in respect of the RSA holder that are: (a) mandated employer contributions; or |
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(b) if the RSA holder has been gainfully employed on at least a part-time basis during the financial year in which the contributions are made: (i) employer contributions (except mandated employer contributions); or (ii) RSA holder contributions; or |
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(c) payments from an FHSA of a kind mentioned in subparagraph 31 (1) (b) (i) or (ii) of theFirst Home Saver Accounts Act 2008. |