Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 (F2016L00710)
Schedule 1 Transfer of superannuation benefits from eligible rollover funds
Superannuation Industry (Supervision) Regulations 1994
2 After paragraph 6.29(1)(b)
Insert:
(ba) in the case of an eligible rollover fund - the trustee of the fund believes, on reasonable grounds, that:
(i) the member has a superannuation interest in the fund, an interest in the EPSSS, or an RSA interest in the RSA, into which the benefits are to be transferred; and
(ii) the trustee of the fund or EPSSS, or the RSA institution providing the RSA, has received at least one contribution or rollover in respect of the member within the 12 month period ending when the transfer is to be made; or
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).
