Document ID: chunk:federal_register_of_legislation:F2022L00155:reg:6
Version: federal_register_of_legislation:F2022L00155
Segment Type: reg
Provision Reference: reg 6
Character Range: 4573–6000

6  Meaning of eligible account

Complying superannuation fund
 (1) In this instrument, an account held by a person with a complying superannuation fund is an eligible account for the person if:
 (a) the Commissioner has not been advised that the account will not accept Government co‑contributions; and
 (b) the account has not commenced paying a pension or an annuity; and
 (c) there is at least one condition of release for the account that is not mentioned in any of the following items of the table in Part 1 of Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994:
 (i) item 102 (death);
 (ii) item 102A (terminal medical condition);
 (iii) item 103 (permanent incapacity);
 (iv) item 109 (temporary incapacity).

RSA
 (2) In this instrument, an account held by a person with an RSA is an eligible account for the person if:
 (a) the Commissioner has not been advised that the account will not accept Government co‑contributions; and
 (b) the account has not commenced paying a pension or an annuity; and
 (c) there is at least one condition of release for the account that is not mentioned in any of the following items of the table in Schedule 2 to the Retirement Savings Accounts Regulations 1997:
 (i) item 102 (death);
 (ii) item 102A (terminal medical condition);
 (iii) item 103 (permanent incapacity);
 (iv) item 108 (temporary incapacity).

Part 2—Co‑contributions

Division 1—Administration