RSA Modification Declaration 2006/1


COMMONWEALTH OF AUSTRALIA

This legislative instrument has been automatically repealed, and sunset on 1 October 2016.

Retirement Savings Account Act 1997

I, Thomas Karp, a delegate of APRA, under section 177 of the Retirement Savings Account Act 1997 (the Act), DECLARE that Regulation 4.24 of the Regulations has effect in relation to the class of persons described in the attached Schedule as if it were modified in the manner specified in the attached Schedule.

Retirement Savings Account Act modification declaration No. 1 of 2006

The declaration comes into force upon registration on the Federal Register of Legislative Instruments.

Interpretation

In this Instrument

APRA means the Australian Prudential Regulation Authority.

Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003.

Regulations means the Retirement Savings Account Regulations 1997.

Schedule - the class of persons to whom this declaration applies

RSA providers

Schedule - the manner in which the specified modifiable provision is modified

Regulation 4.24 is to have effect in relation to RSA providers and holders as if it was modified, by inserting after subregulation 4.24(2B) (as inserted by Modification Declaration No 1):

"4.24(2C)
During the period 10 May 2006 to 30 June 2007:

(i)
the benefits of an RSA holder (other than the RSA holder's post-65 employer-financed benefits) are not required to be cashed in accordance with paragraphs 4.24(1)(a), 4.24(1)(b) or 4.24(1)(c); and
(ii)
an RSA holder's post-65 employer-financed benefits are not required to be cashed in accordance with paragraphs 4.24(2)(a) or 4.24(2)(b).

4.24(2D)
The cashing of an RSA holder's benefits (including the RSA holder's post-65 employer-financed benefits) by an RSA provider during the period 10 May 2006 to the date of registration of this modification declaration is not a breach of regulation 4.24 as modified.



29 June 2006


Thomas Karp
Executive General Manager
Supervisory Support Division


Registration Number: F2006L02133

Registration Date: 30 June 2006

Explanatory Memorandum to RSA Modification Declaration 2006/1