Retirement Savings Accounts Regulations (Amendment) 1997 (294 of 1997)

4.   Regulation 4.04 (Preserved benefits - before RSA changeover day)

4.1 Regulation 4.04:

Add at the end:

"; 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.".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).