Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 8 Definitions and signposts to related material
Income Tax Assessment Act 1936
63 Subsection 6(1) (definition of RSA )
Repeal the definition, substitute:
RSA has the same meaning as in the Income Tax Assessment Act 1997.
Note: That Act defines RSA as having the meaning given by the Retirement Savings Accounts Act 1997.