Reg 2.44 omitted by SR No 20 of 2002, reg 3 and Sch 1 item 4, effective 11 March 2002. Reg 2.44 formerly read:
EXCEPTION
-
RSA HOLDERS SUBJECT TO COMPULSORY PROTECTION OF SMALL AMOUNTS
2.44
If a protected RSA holder ceases to be an RSA holder, the RSA provider need give the RSA holder only the following information for the exit reporting period:
(a)
the contact details of the RSA provider;
(b)
the amount of the RSA holder's withdrawal benefit;
(c)
the amount of any deduction, from the RSA holder's benefits, in connection with payment of a superannuation contributions surcharge, or an advance instalment of surcharge, during the exit reporting period;
(d)
if there is a difference between the amount deducted and the amount assessed under subsection
15(1)
of the
Superannuation Contributions Tax (Assessment and Collection) Act 1997
or between the amount deducted and the amount determined under subsection
15(2)
of that Act
-
a statement explaining the difference.
Reg 2.44 amended by SR No 308 of 1997.
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