Document ID: chunk:federal_register_of_legislation:F2024C01224:front:0:p64
Version: federal_register_of_legislation:F2024C01224
Segment Type: other
Provision Reference: 
Character Range: 163295–166015

the application relates is not more than the maximum splittable amount for the relevant financial year.
Note: An RSA provider may voluntarily provide a service that allows an RSA holder to roll over, transfer or allot an amount to the applicant's spouse (a splittable contribution). The RSA provider is not required to offer the service.
 (2) An RSA provider that accepts an application in accordance with subregulation (1) must as soon as practicable, and in any case within 30 days after receiving the application, roll over, transfer or allot the amount of benefits for the benefit of the receiving spouse.
 (3) If the application requests a split of untaxed splittable contributions the RSA provider can only give effect to the application where the amount specified in the application is less than or equal to the crystallised segment that would form part of the superannuation interest that would be payable if the RSA holder withdrew the RSA holder's entire benefits at the time of the RSA provider giving effect to the application.
 (4) If the application requests a split of taxed splittable contributions the RSA provider can only give effect to the application where the amount specified in the application is less than or equal to the taxable component that would form part of the superannuation benefit that would be payable if the RSA holder withdrew the RSA holder's entire benefits at the time of the RSA provider giving effect to the application.

4.43  Receiving spouse
  For this Part, if a RSA provider accepts an application made under subregulation 4.41(1), the applicant's spouse is a receiving spouse.

Division 4.6—Conditions for the use of tax file numbers to facilitate consolidation or rollover

4.44  Definitions for Division 4.6
  In this Division:
RSA holder means a person who quotes his or her tax file number to an RSA provider in accordance with subsection 137A(1) of the Act, and that is:
 (a) a holder of an RSA; or
 (b) a person applying to become such a holder.
RSA provider or superannuation entity means an RSA provider, eligible superannuation entity or regulated exempt public sector superannuation scheme.

4.45  Conditions for use of tax file numbers
  For subsection 137A(2) of the Act, this Division contains the conditions for the use of tax file numbers quoted by an RSA holder to an RSA provider in accordance with subsection 137A(1) of the Act.

4.46  Consent to use RSA holder's tax file number
  An RSA provider must obtain the consent of the RSA holder to use the RSA holder's tax file number in order to facilitate the consolidation of amounts for the RSA holder by undertaking either or both of the procedures in regulation 4.47.

4.47  Procedure for searching for