Retirement Savings Accounts Amendment Regulations 2002 (No. 4) (149 of 2002)

Schedule 1   Amendments

[1]   Subregulation 1.03 (1), after definition of capital gains tax exempt component

insert

child account means an RSA product issued as a result of accepting child contributions.

child contributions means contributions made to an RSA institution under paragraph 5.03 (1) (d).