Retirement Savings Accounts Regulations 1997
Benefits rolled over or transferred to an RSA are unrestricted non-preserved benefits if:
(a) the benefits were rolled over or transferred from:
(i) a superannuation fund ( Fund A ) during its transitional period; or
(ii) a regulated superannuation fund or an approved deposit fund to which the benefits were rolled over or transferred from a superannuation fund ( Fund B ) during its transitional period; and
(b) the RSA provider is reasonably satisfied that:
(i) during the transitional period of Fund A or Fund B, there arose in relation to the benefits a circumstance that would have resulted in the satisfaction of a condition of release and a ``Nil'' cashing restriction if the SIS Regulations applied; or
(ii) before the benefits were rolled over or transferred to Fund A or Fund B from a regulated superannuation fund or an approved deposit fund, the relevant cashing restriction set out in Schedule 1 of the SIS Regulations in respect of the benefits was ``Nil''.
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