Commonwealth Numbered Regulations

1997 No. 116 RETIREMENT SAVINGS ACCOUNTS REGULATIONS - REG 2.41

2.41. (1) The RSA provider must give, to each person who ceases, otherwise
than by death, to be an RSA holder, details of the following matters in
respect of the RSA holder so far as they are applicable:

   (a)  the amount of the RSA holder's contributions during the exit 
        reporting period;

   (b)  the amount of employer contributions during the exit reporting 
        period;

   (c)  the amount of benefits rolled-over or transferred into the RSA during
        the exit reporting period;

   (d)  the amount of withdrawals during the exit reporting period;

   (e)  the rate of interest applied during the exit reporting period;

   (f)  the amount of interest credited to the RSA during the exit 
        reporting period;

   (g)  the amounts of fees, charges and other expenses deducted from the RSA
        during the exit reporting period;

   (h)  the amount of bonuses that have accrued at the end of the exit 
        reporting period;

   (i)  if an insurance policy is held by the RSA provider - the amount of the
        sum assured;

   (j)  in the case of a death benefit that ceases or reduces, or will cease
        or reduce, because the person has closed the RSA:

        (i)    either:

                (A)  the amount of the death benefit immediately before the
                     person closed the RSA or at the end of the last
                     RSA holder reporting  period; or

                (B)  the method of working out the death benefit; and

        (ii)   whether a continuation option for insurance cover is available
               to the person and, if it is, details of the option, a contact
               person who is available to discuss the option and a telephone
               number for the contact person.

(2) A nil amount need not be disclosed.