Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025 (F2025L00307)

Schedule 1   Miscellaneous and technical amendments

Part 4   Disability requirements

Retirement Savings Accounts Regulations 1997

35   In the appropriate position in Part 7

Insert:

7.15 Amendments made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025

(1) The amendment of subregulation 4.24(3A) made by Part 4 of Schedule 1 to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025 applies if the RSA holder died or dies on or after 1 January 2024.

(2) The amendment of subregulation 4.24(3B) made by Part 4 of Schedule 1 to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025 applies if the earlier of the days mentioned in paragraphs 4.24(3B)(a) and (b) occurred or occurs on or after 1 January 2024.