Commonwealth Coat of Arms

Retirement Savings Accounts Amendment Regulation 2012 (No. 2)1

Select Legislative Instrument 2012 No. 202

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Retirement Savings Accounts Act 1997.

Dated 16 August 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

WILLIAM RICHARD SHORTEN

Minister for Financial Services and Superannuation

1 Name of regulation

  This regulation is the Retirement 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 the Retirement Savings Accounts Regulations 1997.

Schedule 1 Amendments

(section 3)

 

[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 the Income Tax Assessment Act 1997

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

Note

1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.comlaw.gov.au.