Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[35] Subregulation 4.26 (1)
substitute
(1) Subject to regulations 4.27, 4A.24 and 4A.28, an RSA holder’s interest in an RSA must not be cashed in favour of a person other than the RSA holder or the RSA holder’s legal personal representative:
(a) unless:
(i) the RSA holder has died; and
(ii) the conditions of subregulation (2) or (3) are satisfied; or
(b) unless the conditions of subregulation (4) are satisfied.
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).
