Treasury Laws Amendment (Work Test Exemption) Regulations 2018 (F2018L01682)
Schedule 1 Amendments
Retirement Savings Accounts Regulations 1997
1 Subregulation 5.03(1) (at the end of the cell at table item 2, column headed "the RSA institution may accept ...")
Add:
; or (d) if the RSA holder has not been gainfully employed, either on a full-time or a part-time basis, during the financial year in which the contributions are made, but all of the requirements mentioned in subregulation (1A) are satisfied for the RSA holder:
(i) employer contributions (except mandated employer contributions); or
(ii) RSA holder contributions
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