Retirement Savings Accounts Regulations 1997
Subject to regulations 4.08 and 4.14 and to Subdivision 4.1.5 , the amount of the preserved benefits of the holder of an RSA in the RSA at any time before 1 July 1999 is the sum of:
(a) the amount of any benefits arising directly or indirectly from amounts contributed to the RSA by an employer on behalf of the RSA holder; and
(b) the amount of the RSA holder-financed benefits arising from contributions (other than undeducted contributions) made to the RSA in relation to the RSA holder; and
(c) the amount of benefits arising from payments from the Superannuation Holding Accounts Special Account; and
(d) the amount of benefits arising from eligible spouse contributions; and
(e) the amount of benefits arising from a capital gains tax exempt component rolled over to the RSA because of subsection 160ZZPZF(1) , 160ZZPZH(7) or 160ZZPZI(5) of the Tax Act.
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