Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)

Schedule 8   Administrative streamlining

Part 1   Release authorities

Retirement Savings Accounts Regulations 1997

7   Schedule 2 (table items 111A to 112A)

Repeal the items, substitute:

111A

The Commissioner of Taxation gives a superannuation provider a release authority under Division 131 in Schedule 1 to the Taxation Administration Act 1953

The restrictions contained in sections 131-35 and 131-40 in that Schedule

111B

A person gives a superannuation provider a release authority under section 135-40 in Schedule 1 to the Taxation Administration Act 1953

The restrictions contained in sections 135-75 and 135-85 in that Schedule