Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)

Schedule 3   Amendments commencing on 1 July 2007

[36]   After subregulation 4.26 (3)


(4) The conditions of this subregulation are satisfied if:

(a) the RSA provider has received a release authority under section 292-410 of the 1997 Tax Act in respect of the RSA holder; and

(b) the benefits are cashed in favour of the Commissioner of Taxation in accordance with the authority.