Document ID: chunk:federal_register_of_legislation:F2024C01224:front:0:p1
Version: federal_register_of_legislation:F2024C01224
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Character Range: 0–3102

Retirement Savings Accounts Regulations 1997

Statutory Rules No. 116, 1997
made under the

Retirement Savings Accounts Act 1997

Compilation No. 80

Compilation date: 7 December 2024

                Includes amendments: F2024L01596

About this compilation

This compilation

This is a compilation of the Retirement Savings Accounts Regulations 1997 that shows the text of the law as amended and in force on 7 December 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1.01 Name of Regulations
1.03 Interpretation
1.04 Eligible person—section 13 of the Act
1.05 Approved auditor
1.05A Meaning of growth phase
1.06 Lost RSA holder
1.07 Meaning of pension—section 16 of the Act
1.08 Commutation of market linked pension
1.08AA Commutation of market linked pension—limited period for full commutation
1.08A Commutation of an account‑based pension
1.09 Interdependency relationships (Act s 20A)
Part 2—Information for RSA holders and others
Division 2.3A—Information about RSA interest subject to payment split
2.18A Application of Division 2.3A
2.18B Operating standards
2.18C Information to be provided by RSA provider—growth phase
2.18D Other information to be given by RSA provider—adverse effect on benefits
Part 3—Benefit protection standards
Division 3.1—Introductory
3.01 Interpretation
3.02 RSA provider may provide greater protection
Division 3.2—Treatment of benefits
3.03 Operating standards
3.04 Minimum benefits
3.05 How benefits are to be treated
3.06 Mandated employer contributions
3.06A Priority in deducting surcharge or instalment
3.06B Refund of costs
Division 3.3—RSA holder‑protection standards