Small Superannuation Accounts Act 1995
(a) the balance of the account is attributable, in whole or in part, to:
(i) one or more deposits, or purported deposits, made by one or more employers or former employers of the individual; or
(ii) one or more shortfall components of payments of superannuation guarantee charge made by one or more employers or former employers of the individual; and
(b) the individual satisfies the Commissioner of Taxation that the individual has ceased to be employed by each of the employers or former employers; and
(c) the individual gives the Commissioner of Taxation a request (the ``withdrawal request'' ) for the withdrawal of the account balance; and
(d) the balance of the account is less than $200 immediately before the time when the account balance is withdrawn.
(a) in writing; and
(b) in a form approved in writing by the Commissioner of Taxation. 63(3) Compliance with withdrawal request.
The Commissioner of Taxation must pay to the individual an amount equal to the account balance immediately before the payment is made.63(4) Special Account to be debited.
The Special Account is debited for the purposes of making the payment.
When the payment is made, the individual's account is debited by the amount of the payment.