Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) An RSA holder may request, in writing, that the whole or a part of the RSA holder's withdrawal benefit in an RSA provided by an RSA provider (the transferring entity ) be rolled over or transferred to any of the following (the receiving entity ):
(a) a superannuation entity;
(b) an RSA provided by another RSA provider.
Note: An RSA holder may also request that his or her withdrawal benefit be rolled over or transferred to an EPSSS.
(2) If the receiving entity is not a self managed superannuation fund, the RSA holder:
(a) may make the request to the transferring entity or the receiving entity; and
(b) if the request is to roll over or transfer an amount that is the whole of the RSA holder's withdrawal benefit--may use the Schedule 2A request form to make the request.
Note: The Schedule 2A request form deals with information about tax file numbers that is required in accordance with Part 11 of the Act and approvals under that Part.
(3) If the receiving entity is a self managed superannuation fund, the RSA holder:
(a) must make the request to the transferring entity; and
(b) if the request is to roll over or transfer an amount that is the whole of the RSA holder's withdrawal benefit--may use the Schedule 2B request form to make the request.
Note: The Schedule 2B request form deals with information about tax file numbers that is required in accordance with Part 11 of the Act and approvals under that Part.