Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[47] Subregulation 4.39 (2)
substitute
(2) Each of the following, received for an RSA holder, is not a splittable contribution :
(a) a roll-over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;
(b) an amount allotted under this Division;
(c) a superannuation lump sum that is paid from a foreign superannuation fund;
(d) a directed termination payment or an amount that would form part of the contributions segment of the superannuation interest.
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