Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[19] Subregulation 4.01 (3)
substitute
(3) Amounts to the credit of an RSA holder (except eligible spouse contributions) in a fund are undeducted contributions if:
(a) the amounts are undeducted contributions within the meaning that was given, before 1 July 2007, by subsection 27A (1) of the Tax Act; or
(b) for any other amounts - the amounts comprise contributions:
(i) made after 30 June 1983 in order to obtain superannuation benefits (within the meaning of the Tax Act); and
(ii) in respect of which no deduction is allowable or has been allowed to the RSA holder under the former section 82AAT of the Tax Act.
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