Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) A member of a regulated superannuation fund or an approved deposit fund may give the Commissioner of Taxation a request to roll over or transfer the member's withdrawal benefit held by the fund if:
(a) Division 6.5 of Part 6 applies to the fund and withdrawal benefit; and
(b) the Commissioner of Taxation holds information about the member's interest in the regulated superannuation fund or approved deposit fund; and
(c) the request is to roll over or transfer an amount that is the whole of the member'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.