Retirement Savings Accounts Amendment Regulation 2012 (No. 2)

(202 of 2012)

Dated 16 August 2012

Retirement Savings Accounts Act 1997

1   Name of regulation

This regulation is theRetirement Savings Accounts Amendment Regulation 2012 (No. 2).

2   Commencement

This regulation commences on the day after it is registered.

3   Amendment of Retirement Savings Accounts Regulations 1997

Schedule 1 amends theRetirement Savings Accounts Regulations 1997.

Schedule 1   Amendments

[1]   Paragraph 4.01B (3) (b)

omit

108 and 112

insert

108, 112 and 112A

[2]   Paragraph 4.26 (4) (a)

after

292-410

insert

or 292-420

[3]   Schedule 2, after item 112

insert

112A

The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420 (1) of theIncome Tax Assessment Act 1997

Restrictions contained in subsections 292-420 (4), (5) and (7) of theIncome Tax Assessment Act 1997