Commonwealth Numbered Regulations

1997 No. 116 RETIREMENT SAVINGS ACCOUNTS REGULATIONS - REG 2.12

2.12. (1) RSA information must be given in respect of consecutive
reporting periods.

(2) A reporting period must not exceed 12 months or, if the Commissioner on
the application of an RSA provider fixes a longer period generally, in a
particular case or in particular cases, that longer period.

(3) In relation to a particular RSA, all RSA information must be given in
respect of the same reporting period.

(4) In relation to a particular RSA, the first reporting period must begin on
a date not later than the date on which the RSA was opened or issued.

(5) A subsequent reporting period must commence immediately after the end of
the preceding reporting period.