Document ID: chunk:federal_register_of_legislation:C2005A00078:clause:7_27
Version: federal_register_of_legislation:C2005A00078
Segment Type: clause
Provision Reference: sch 7 cl 27
Character Range: 42527–43450

27  After subsection 82AAT(1CB)
Insert:

 (1CBA) The RSA provider may refuse to acknowledge receipt of the person's notice under subsection (1CB) in respect of a contribution made by the person if:
 (a) after the person made the contribution and before the person gave the notice, either of the following occurred in respect of the person's interest in the RSA:
 (i) a payment was made to or for the benefit of the non‑member spouse;
 (ii) an interest in a superannuation fund was created for, or an amount was transferred to a superannuation fund for the benefit of, the non‑member spouse in circumstances prescribed by the regulations; and
 (b) as a result, the balance of the person's interest in the RSA at the end of the day on which the RSA provider receives the notice is less than the tax that would be payable in respect of the person's contribution if the RSA provider were to acknowledge receipt of the notice.