Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[36] After subregulation 4.26 (3)
insert
(4) The conditions of this subregulation are satisfied if:
(a) the RSA provider has received a release authority under section 292-410 of the 1997 Tax Act in respect of the RSA holder; and
(b) the benefits are cashed in favour of the Commissioner of Taxation in accordance with the authority.
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