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.