Retirement Savings Accounts Regulations 1997

Reg 4.23A(1) and (1A) substituted for reg 4.23A(1) by SLI No 14 of 2009, reg 3 and Sch 1 item 12, effective 7 February 2009. Reg 4.23A(1) formerly read:

4.23A(1)
The benefits of an RSA holder must be cashed in accordance with subregulation (2) or (3) if:

(a) the RSA provider receives a request from the RSA holder; and

(b) subregulation (2) or (3) is complied with.

Reg 4.23 (1) and (1A) substituted for reg 4.23(1) by SLI No 14 of 2009, reg 3 and Sch 1 item 12, effective 7 February 2009.

Reg 4.23A(2) amended by FRLI No F2025L00307, reg 4 and Sch 1 item 41, by repealing the note, effective 8 March 2025. The note formerly read:

Note

For the ways of giving evidence of a visa, see regulation 2.17 of the Migration Regulations 1994 .

Reg 4.23A(2) amended by SLI No 14 of 2009, reg 3 and Sch 1 items 13 and 14, by substituting para (a) and substituting " the RSA holder has left Australia " for " the RSA holder has departed from Australia " in para (b), effective 7 February 2009. Para (a) formerly read:

(a) a copy of a visa, or evidence of a visa, showing that the RSA holder was the holder of an eligible temporary resident visa that has expired or that has been cancelled; and

Reg 4.23A(3) amended by FRLI No F2017L00321, reg 4 and Sch 8 item 22, by substituting " Department administered by the Minister administering the Migration Act 1958 " for " Department of Immigration and Citizenship " , effective 28 March 2017.

Reg 4.23A(3) substituted by SLI No 14 of 2009, reg 3 and Sch 1 item 15, effective 7 February 2009. Reg 4.23A(3) formerly read:

4.23A(3)
The RSA provider must be satisfied, based on a written statement from the Department of Immigration and Multicultural and Indigenous Affairs, the Department of Immigration and Multicultural Affairs or the Department of Immigration and Citizenship, that:

(a) the RSA holder was the holder of an eligible temporary resident visa that has expired or has been cancelled; and

(b) the RSA holder has permanently departed from Australia.

Reg 4.23A amended by SLI No 104 of 2007, reg 3 and Sch 1 item 7, by inserting " the Department of Immigration and Multicultural Affairs or the Department of Immigration and Citizenship, " after " the Department of Immigration and Multicultural and Indigenous Affairs, " , effective 28 April 2007.

Reg 4.23A amended by SR No 41 of 2003, reg 3 and Sch 1 item 2, by substituting " The RSA provider " for " If the RSA holder ' s withdrawal benefit in the RSA is at least $ 5,000, the RSA provider " , effective 27 March 2003.

Reg 4.23A(3A) inserted by SR No 41 of 2003, reg 3 and Sch 1 item 3, effective 27 March 2003.

Reg 4.23A(5) amended by SLI No 14 of 2009, reg 3 and Sch 1 item 16, by substituting the note, effective 7 February 2009. The note formerly read:

Note

A payment made under this regulation is a ' departing Australia superannuation payment ' within the meaning of subsection 995-1(1) of the 1997 Tax Act.

Reg 423A(5) amended by SLI No 104 of 2007, reg 5 and Sch 3 item 28, by substituting the note, effective 1 July 2007. The note formerly read:

Note:

A payment made under this regulation is a " departing Australia superannuation payment " for the purposes of the Income Tax Assessment Act 1936 .

Reg 4.23A inserted by SR No 90 of 2002.