Retirement Savings Accounts Regulations (Amendment) 1997 (294 of 1997)

2.   Regulation 1.03 (Interpretation)

2.1 Subregulation 1.03 (1)

Insert the following definitions:

" 'capital gains tax exempt component' has the same meaning as 'CGT exempt component' in subsection 27A (1) of the Tax Act;

'eligible spouse contributions' has the meaning given by section 159TC of the Tax Act;".