101

Retirement

Nil

102

Death

Nil

102A

Terminal medical condition

Nil

103

Permanent incapacity

Nil

104

Former temporary resident to whom regulation   4.23A applies, requesting in writing the release of his or her benefits

Amount that is at least the amount of the temporary resident's withdrawal benefit in the RSA, paid:

(a) as a single lump sum; or

(b) if the RSA provider receives any combination of contributions, transfers and rollovers after cashing the benefits--in a way that ensures that the amount is cashed

104A

The RSA provider is required to pay an amount to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or may pay an amount to the Commissioner of Taxation under Part   3D of that Act, for the person's interest in the RSA

Amount that the RSA provider is required to pay to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or may pay to the Commissioner of Taxation under Part   3D of that Act, for the person's interest in the RSA, paid as a lump sum to the Commissioner

105

Severe financial hardship

For a person taken to be in severe financial hardship under paragraph   4.01(5)(a)--in each 12   month period (beginning on the date of first payment), a single lump sum not less than $1,000 (except if the amount of the person's preserved benefits and restricted non - preserved benefits is less than that amount) and not more than $10,000

For a person taken to be in severe financial hardship under paragraph   4.01(5)(b)--Nil.

106

Attaining age 65

Nil

107

Termination of gainful employment with an employer who had, or any of whose associates had, at any time, contributed to the RSA in relation to the RSA holder

1.   Preserved benefits:
Non - commutable life pension or non - commutable life annuity

2.   Restricted non - preserved benefits:
Nil

108

Temporary incapacity

A non - commutable income stream cashed from the RSA for:

(a) the purpose of continuing (in whole or part) the gain or reward which the RSA holder was receiving before the temporary incapacity; and

(b) a period not exceeding the period of incapacity from employment of the kind engaged in immediately before the temporary incapacity

109

The Regulator has determined under subregulation   4.22A(2) that a specified amount of benefits in the RSA may be released on a compassionate ground

A single lump sum, not exceeding the amount determined, in writing, by the Regulator, being an amount that:

(a) taking account of the ground and of the person's financial capacity, is reasonably required; and

(b) in the case of the ground mentioned in paragraph   4.22A(1)(b)--in each 12 month period (beginning on the date of first payment), does not exceed an amount equal to the sum of:

(i) 3 months' repayments; and

(ii) 12 months' interest on the outstanding balance of the loan.

109AA

The Regulator has determined under subregulation   4.22B(3) (about coronavirus) that a specified amount of benefits in the RSA may be released on a compassionate ground

A single lump sum, not exceeding the amount determined, in writing, by the Regulator in relation to the RSA

109A

For acquiring a superannuation interest (within the meaning of the 1997 Tax Act) that supports a deferred superannuation income stream (within the meaning of that Act) to be provided under a contract or rules that meet the standards of subregulation   1.06A(2) of the SIS Regulations

The restrictions contained in paragraph   1.06A(3)(e) of the SIS Regulations

110

Attaining preservation age

Any of the following:

(a) a transition to retirement pension;

(b) a non - commutable allocated pension;

(c) a non - commutable pension;

(d) a non - commutable allocated annuity, or a non - commutable annuity, within the meaning of Part   6 of the SIS Regulations;

(e) an annuity being provided as a transition to retirement income stream within the meaning of Part   6 of the SIS Regulations.

111

Being a lost RSA holder who is found, and the value of whose benefit in the RSA, when released, is less than $200

Nil

111A

The Commissioner of Taxation gives a superannuation provider a release authority under Division   131 in Schedule   1 to the Taxation Administration Act 1953

The restrictions contained in sections   131 - 35 and 131 - 40 in that Schedule

111B

A person gives a superannuation provider a release authority under section   135 - 40 in Schedule   1 to the Taxation Administration Act 1953

The restrictions contained in sections   135 - 75 and 135 - 85 in that Schedule

113

A person gives a transitional release authority to a superannuation provider under section   292 - 80B of the Income Tax (Transitional Provisions) Act 1997

Restrictions contained in subsections   292 - 80C(1) and (2) of the Income Tax (Transitional Provisions) Act 1997

114

Any other condition, if expressed to be a condition of release, in an approval under paragraph   15(4)(d) of the Act

Restrictions expressed in the approval to be cashing restrictions applying to the condition of release