Retirement Savings Accounts Amendment Regulation 2012 (No. 2) (202 of 2012)

Schedule 1   Amendments

[3]   Schedule 2, after item 112

insert

112A

The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420 (1) of theIncome Tax Assessment Act 1997

Restrictions contained in subsections 292-420 (4), (5) and (7) of theIncome Tax Assessment Act 1997