Commonwealth Numbered Regulations

1997 No. 116 RETIREMENT SAVINGS ACCOUNTS REGULATIONS - REG 4.04

4.04. Subject to regulations 4.06, 4.07, 4.08 and 4.14 and to Subdivision
4.1.5, the amount of the preserved benefits of the holder of an RSA in the RSA
at any time before the RSA changeover day is the sum of:

   (a)  the amount of any benefits arising directly or indirectly from amounts
        contributed to the RSA by an employer on behalf of the RSA holder; and

   (b)  the amount of the RSA holder-financed benefits arising from
        contributions (other than undeducted contributions) made to the RSA in
        relation to the RSA holder; and

   (c)  the amount of benefits arising from payments from the
        Superannuation Holding Accounts Reserve established by section 8 of
        the Small Superannuation Accounts  Act 1995 .