Commonwealth Consolidated Regulations

RETIREMENT SAVINGS ACCOUNTS REGULATIONS 1997 - REG 4AA.02

  (1)   An RSA holder may give the Commissioner of Taxation a request to roll over or transfer the RSA holder's withdrawal benefit held by the RSA provider if:

  (a)   the Commissioner of Taxation holds information about the holder's RSA; and

  (b)   the request is to roll over or transfer an amount that is the whole of the holder's withdrawal benefit to a complying superannuation fund.

  (2)   The request to the Commissioner of Taxation must:

  (a)   be in the approved form; and

  (b)   contain the information required by the Commissioner.