Commonwealth Numbered Regulations

1997 No. 116 RETIREMENT SAVINGS ACCOUNTS REGULATIONS - REG 2.16

2.16. If:

   (a)  a person ceases to be an RSA holder before RSA information in
respect of a particular reporting period (the "relevant period") is given; and

   (b)  either:

        (i)    the RSA provider gives, or intends to give, information to the
               person under Division 2.7 in respect of a reporting period that
               is the same as, or includes the whole of, the relevant period;
               or

        (ii)   if the person ceases to be an RSA holder by reason of death -
               the RSA provider complies in relation to the person with the
               relevant requirements of Division 2.7; the RSA provider need
               not give RSA information, in respect of the relevant period, to
               or in relation to the person.