Small Superannuation Accounts Act 1995
(a) the individual gives the Commissioner of Taxation a request (the ``withdrawal request'' ) for the withdrawal of the account balance; and
(b) the individual satisfies the Commissioner of Taxation that the individual is not a resident (within the meaning of the Income Tax Assessment Act 1936 ); and
(ba) the individual is at least 55 years old when he or she gives the withdrawal request; and
(c) the individual satisfies the Commissioner of Taxation that:
(i) the individual is not in employment; or
(ii) the individual is in employment, but the duties of the individual's employment are performed wholly or principally outside Australia.
``Australia'' is defined by subsection (6).
(a) in writing; and
(b) in a form approved in writing by the Commissioner of Taxation. 67(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.67(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.67(6) Definition.
In this section: