Retirement Savings Accounts Regulations 1997

PART 3A - DATA AND PAYMENT MATTERS RELATING TO RSAs  

REGULATION 3A.01  

3A.01   DEFINITIONS  

In this Part:

Commissioner
means the Commissioner of Taxation.

prescribed RSA
- see regulation 3A.02 .

unique RSA identifier
, for an RSA provider, means:

(a) the ABN of the RSA provider followed by 3 numerals; or

(b) if the RSA provider is also an RSA institution - the ABN of the RSA institution, followed by 3 numerals; or

(c) another kind of unique identifier approved in writing by the Commissioner.