Commonwealth Consolidated Acts

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RETIREMENT SAVINGS ACCOUNTS ACT 1997 - SECT 39A

Portability forms

  (1)   For the purposes of standards made under Division   2, and without limiting that Division, the regulations may prescribe a scheme under which:

  (a)   the holder of an RSA gives to the Commissioner of Taxation a request for the benefits held for the holder in the RSA to be rolled - over or transferred; and

  (b)   the Commissioner may pass the request on to the provider of the RSA.

Note:   The standards may require the provider to act on the request. See paragraph   38(2)(h).

  (2)   The regulations may provide that the request must be given to the Commissioner in the approved form.

Note:   The approved form may require the holder to set out his or her tax file number. See subsection   144(2A).



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