Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)
Schedule 3 Non-concessional contributions
Retirement Savings Accounts Regulations 1997
4 Subparagraphs 5.03(4)(a)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) the amount was received in a manner that is inconsistent with subregulation (2); and
(ii) the RSA holder's tax file number is quoted (for superannuation purposes) within 30 days of the amount being received by the RSA institution; and