Commonwealth Consolidated Regulations

RETIREMENT SAVINGS ACCOUNTS REGULATIONS 1997 - REG 3A.01

    In this Part:

"Commissioner" means the Commissioner of Taxation.

"prescribed RSA--" see regulation   3A.02.

"unique RSA identifier" , for an RSA provider, means:

  (a)   the ABN of the RSA provider followed by 3 numerals; or

  (b)   if the RSA provider is also an RSA institution--the ABN of the RSA institution, followed by 3 numerals; or

  (c)   another kind of unique identifier approved in writing by the Commissioner.