Retirement Savings Accounts Regulations 1997

PART 4AA - PORTABILITY FORMS  

REGULATION 4AA.02   REQUEST TO ROLLOVER OR TRANSFER WITHDRAWAL BENEFIT  

4AA.02(1)    
An RSA holder may give the Commissioner of Taxation a request to roll over or transfer the RSA holder ' s withdrawal benefit held by the RSA provider if:

(a) the Commissioner of Taxation holds information about the holder ' s RSA; and

(b) the request is to roll over or transfer an amount that is the whole of the holder ' s withdrawal benefit to a complying superannuation fund.

4AA.02(2)    
The request to the Commissioner of Taxation must:

(a) be in the approved form; and

(b) contain the information required by the Commissioner.