Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 (F2022L00241)

Schedule 1   Amendments

Retirement Savings Accounts Regulations 1997

4   Subregulation 5.03(1) (table)

Repeal the table, substitute:

Item

If an RSA holder …

the RSA institution may accept contributions made in respect of the RSA holder that are …

1

is under 60

(a) employer contributions; or

(b) RSA holder contributions

2

is not under 60, but is under 75

(a) employer contributions; or

(b) RSA holder contributions (including downsizer contributions)

3

is not under 75

(a) mandated employer contributions; or

(b) downsizer contributions


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