Document ID: chunk:federal_register_of_legislation:F2024C01224:front:0:p5
Version: federal_register_of_legislation:F2024C01224
Segment Type: other
Provision Reference: 
Character Range: 11732–14817

made by the Treasury Laws Amendment (AFCA Cooperation) Regulations 2019
7.9 Amendments made by the Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020
7.10 Amendments made by the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021
7.11 Amendments made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020
7.12 Amendments made by the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022
7.13 Amendments made by the Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022
7.14 Amendment made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024
Schedule 1—Payment limits for pensions with a commencement day before 1 January 2006
Schedule 1A—Payment limits for pensions with a commencement day on or after 1 January 2006
Schedule 2—Conditions of release and cashing restrictions—preserved benefits and restricted non‑preserved benefits
Schedule 4—Payments for market linked pensions
Schedule 5—Minimum payment amount for an account‑based pension
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Part 1—Preliminary

1.01  Name of Regulations
  These Regulations are the Retirement Savings Accounts Regulations 1997.

1.03  Interpretation
 (1) In these Regulations, unless the contrary intention appears:
1997 Tax Act means the Income Tax Assessment Act 1997.
account based pension means a pension provided under terms and conditions of an RSA that meet the standards of subregulation 1.07(3D).
Act means the Retirement Savings Accounts Act 1997.
adjusted base amount, in relation to a non‑member spouse at a particular date, means the adjusted base amount applicable to the non‑member spouse at that date worked out under Division 6.1A of the Family Law (Superannuation) Regulations 2001.
advance instalment of surcharge means the advance instalment payable under section 11 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
AFCA (short for the Australian Financial Complaints Authority) has the same meaning as in the Corporations Act 2001.
AFCA scheme has the same meaning as in the Corporations Act 2001.
allocated pension means a pension provided under the terms and conditions of an RSA that meet the standards of subregulation 1.07(2).
allot, for Division 4.5, means to credit an amount from an RSA holder's account to another account in the regulated superannuation fund held by, or created for, the receiving spouse otherwise than by transfer or roll‑over.
base amount payment split, in relation to an RSA interest, means a payment split under which a base amount is allocated to the non‑member spouse in relation to the interest under Part VIIIB or VIIIC of the Family Law Act 1975.
capital gains tax exempt component has the same meaning as CGT exempt component in subsection 27A(1) of the Tax Act as in force immediately before 1 July 2007.
commencement day, in relation to a pension, means the first