Commonwealth Consolidated Regulations

RETIREMENT SAVINGS ACCOUNTS REGULATIONS 1997 - REG 4.04

                Subject to regulations 4.08 and 4.14 and to Subdivision 4.1.5, the amount of the preserved benefits of the holder of an RSA in the RSA at any time before 1 July 1999 is the sum of:

                (a)    the amount of any benefits arising directly or indirectly from amounts contributed to the RSA by an employer on behalf of the RSA holder; and

               (b)    the amount of the RSA holder‑financed benefits arising from contributions (other than undeducted contributions) made to the RSA in relation to the RSA holder; and

                (c)    the amount of benefits arising from payments from the Superannuation Holding Accounts Special Account; and

               (d)    the amount of benefits arising from eligible spouse contributions; and

                (e)    the amount of benefits arising from a capital gains tax exempt component rolled over to the RSA because of subsection 160ZZPZF (1), 160ZZPZH (7) or 160ZZPZI (5) of the Tax Act.