Retirement Savings Accounts Amendment Regulation 2012 (No. 2)
(202 of 2012)
Dated 16 August 2012
Retirement Savings Accounts Act 1997
1 Name of regulation
This regulation is theRetirement Savings Accounts Amendment Regulation 2012 (No. 2).
2 Commencement
This regulation commences on the day after it is registered.
3 Amendment of Retirement Savings Accounts Regulations 1997
Schedule 1 amends theRetirement Savings Accounts Regulations 1997.
Schedule 1 Amendments
[1] Paragraph 4.01B (3) (b)
omit
108 and 112
insert
108, 112 and 112A
[2] Paragraph 4.26 (4) (a)
after
292-410
insert
or 292-420
[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 |