Retirement Savings Accounts Amendment Regulations 2004 (No. 3) (197 of 2004)
Schedule 1 Amendments
[4] After regulation 4A.01
insert
4A.01A Relevant condition of release
In this Part:
(a) relevant condition of release means a condition of release mentioned in item 101, 102, 103 or 106 of Schedule 2; and
(b) a non-member spouse satisfies a relevant condition of release if the event specified in the condition has occurred in relation to the non-member spouse; and
(c) in the application of item 101 or 103 of Schedule 2 to a non-member spouse, a reference to an RSA holder in:
(i) the definition of permanent incapacity in subregulation 4.01 (2); or
(ii) the definition of retirement in subregulation 4.01 (4);
is taken to be a reference to the non-member spouse.
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).