Retirement Savings Accounts Regulations 1997

1.03(1)

Amended by:


Treasury Laws Amendment (ALRC Financial Services Interim Report) Regulations 2023 (registered 31/10/2023)

Explanatory Statement

4-Sch2-Cl40

Commenced Action Note
1/11/2023 Amend Amended definition 'AFCA'

4-Sch2-Cl41

Commenced Action Note
1/11/2023 Amend Amended definition 'AFCA scheme'

Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021 (registered 23/12/2021)

Explanatory Statement

4-Sch1-Cl155

Commenced Action Note
28/09/2022 Amend Amended definition of 'base amount payment split'

4-Sch1-Cl156

Commenced Action Note
28/09/2022 Amend Substituted definition of 'flag lifting agreement'

4-Sch1-Cl157

Commenced Action Note
28/09/2022 Amend Substituted definition of 'member spouse'

4-Sch1-Cl158

Commenced Action Note
28/09/2022 Amend Substituted definition of 'non-member spouse'

4-Sch1-Cl159

Commenced Action Note
28/09/2022 Amend Substituted definition of 'operative time'

4-Sch1-Cl160

Commenced Action Note
28/09/2022 Amend Substituted definition of 'payment split'

4-Sch1-Cl161

Commenced Action Note
28/09/2022 Amend Substituted definition of 'splittable payment'

4-Sch1-Cl162

Commenced Action Note
28/09/2022 Amend Substituted definition of 'splitting order'

4-Sch1-Cl163

Commenced Action Note
28/09/2022 Amend Substituted definition of 'superannuation agreement'

Treasury Laws Amendment (AFCA Cooperation) Regulations 2019 (gazetted 5/04/2019)

Explanatory Statement

4-Sch1-Cl9

Commenced Action Note
6/04/2019 Amend Inserted definition 'AFCA scheme'
6/04/2019 Amend Inserted definition 'AFCA'

Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (registered 28/03/2017)

Explanatory Statement

4-Sch1-Cl5

Commenced Action Note
28/03/2017 Amend Inserted definition 'retirement phase'
28/03/2017 Amend Inserted definition 'superannuation income stream'

Retirement Savings Accounts Amendment Regulations 2004 (No. 3) (gazetted 1/07/2004)

Explanatory Statement

3-Sch1-Cl1

Commenced Action Note
1/07/2004 Amend Amended definition of 'transferable benefits'

3-Sch1-Cl2

Commenced Action Note
1/07/2004 Amend Amended definition of 'transferable benefits'

Retirement Savings Accounts Amendment Regulations 2004 (No. 2) (gazetted 25/06/2004)

Explanatory Statement

3-Sch1-Cl1

Commenced Action Note
1/07/2004 Amend Inserted definition of 'child'

3-Sch1-Cl2

Commenced Action Note
1/07/2004 Amend Substituted definition of 'child contributions'

3-Sch2-Cl1

Commenced Action Note
1/09/2004 Amend Omitted definition of 'child account'
1/09/2004 Amend Omitted definition of 'child contributions'
1/09/2004 Amend Omitted definition of 'child'

3-Sch3-Cl1

Commenced Action Note
20/09/2004 Amend Inserted definition of 'life expectancy'

3-Sch3-Cl2

Commenced Action Note
20/09/2004 Amend Inserted definition of 'market linked pension'

Retirement Savings Accounts Amendment Regulations 2004 (No. 1) (gazetted 20/02/2004)

Explanatory Statement

3-Sch1-Cl1

Commenced Action Note
20/02/2004 Amend Amended definition of 'costs'

3-Sch1-Cl2

Commenced Action Note
20/02/2004 Amend Amended definition of 'costs'

Retirement Savings Accounts Amendment Regulations 2003 (No. 2) (gazetted 31/07/2003)

Explanatory Statement

3-Sch1-Cl1

Commenced Action Note
1/07/2004 Amend Substituted definition of 'protected RSA holder'

Retirement Savings Accounts Amendment Regulations 2002 (No. 5) (gazetted 20/12/2002)

Explanatory Statement

3-Sch1-Cl1

Commenced Action Note
29/12/2002 Amend Inserted definition of 'adjusted base amount'

3-Sch1-Cl10

Commenced Action Note
29/12/2002 Amend Inserted definition of 'splittable payment
29/12/2002 Amend Inserted definition of 'splitting order'
29/12/2002 Amend Inserted definition of 'superannuation agreement'

3-Sch1-Cl11

Commenced Action Note
29/12/2002 Amend Inserted definition of 'transferable benefits'

3-Sch1-Cl12

Commenced Action Note
29/12/2002 Amend Amended definition of 'withdrawal benefit'

3-Sch1-Cl13

Commenced Action Note
29/12/2002 Amend Amended definition of 'withdrawal benefit'

3-Sch1-Cl2

Commenced Action Note
29/12/2002 Amend Inserted definition of 'allocated pension'
29/12/2002 Amend Inserted definition of 'base amount payment split'

3-Sch1-Cl3

Commenced Action Note
29/12/2002 Amend Inserted definition of 'eligible application'

3-Sch1-Cl4

Commenced Action Note
29/12/2002 Amend Inserted definition of 'FSR commencement'
29/12/2002 Amend Inserted definition of 'flag lifting agreement'

3-Sch1-Cl5

Commenced Action Note
29/12/2002 Amend Inserted definition of 'growth phase'

3-Sch1-Cl6

Commenced Action Note
29/12/2002 Amend Inserted definition of 'member spouse'

3-Sch1-Cl7

Commenced Action Note
29/12/2002 Amend Inserted definition of 'old Regulations'
29/12/2002 Amend Inserted definition of 'operative time'

3-Sch1-Cl8

Commenced Action Note
29/12/2002 Amend Inserted definition of 'payment split notice'
29/12/2002 Amend Inserted definition of 'percentage payment split'

3-Sch1-Cl9

Commenced Action Note
29/12/2002 Amend Substituted definition of 'reviewable decision'

Retirement Savings Accounts Amendment Regulations 2002 (No. 4) (gazetted 27/06/2002)

Explanatory Statement

3-Sch1-Cl1

Commenced Action Note
1/07/2002 Amend Inserted definition of 'child account'
1/07/2002 Amend Inserted definition of 'child contributions'

Retirement Savings Accounts Amendment Regulations 2002 (No. 2) (gazetted 7/03/2002)

Explanatory Statement

3-Sch1-Cl1

Commenced Action Note
28/02/2002 Amend Inserted definition of 'member'

3-Sch1-Cl2

Commenced Action Note
28/02/2002 Amend Inserted definition of 'part-time'

3-Sch1-Cl3

Commenced Action Note
28/02/2002 Amend Inserted definition of 'RSA interest'

Retirement Savings Accounts Amendment Regulations 1999 (No. 1) (gazetted 11/02/1999)

Explanatory Statement

3-Sch1-Cl2

Commenced Action Note
11/02/1999 Amend Amended definition of 'withdrawal benefit'

3-Sch1-Cl3

Commenced Action Note
11/02/1999 Amend Inserted definition of 'EPSSS'

Retirement Savings Accounts Regulations (Amendment) 1997 (gazetted 5/11/1997)

Explanatory Statement

2

Commenced Action Note
5/11/1997 Amend Inserted definition of 'superannuation contributions surcharge'
5/11/1997 Amend Inserted definition of 'advance instalment of surcharge'

Retirement Savings Accounts Regulations (Amendment) 1997 (gazetted 16/10/1997)

Explanatory Statement

2

Commenced Action Note
16/10/1997 Amend Inserted definition of 'capital gains tax exempt component'
16/10/1997 Amend Inserted definition of 'eligible spouse contributions'