Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 (F2022L00241)
Schedule 1 Amendments
Retirement Savings Accounts Regulations 1997
4 Subregulation 5.03(1) (table)
Repeal the table, substitute:
|
Item |
If an RSA holder … |
the RSA institution may accept contributions made in respect of the RSA holder that are … |
|---|---|---|
|
1 |
is under 60 |
(a) employer contributions; or (b) RSA holder contributions |
|
2 |
is not under 60, but is under 75 |
(a) employer contributions; or (b) RSA holder contributions (including downsizer contributions) |
|
3 |
is not under 75 |
(a) mandated employer contributions; or (b) downsizer contributions |