6AMeaning of eligible account

6A 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 account has not commenced paying a pension or an annuity; and (b) 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 account has not commenced paying a pension or an annuity; and (b) 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). Exceptions (3) Despite subsections (1) and (2), an account is only an eligible account if the Commissioner has not been advised that the account will not accept one or more of the following: (a) PPL superannuation contributions; (b) Government co‑contributions within the meaning of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003; (c) low income superannuation tax offsets within the meaning of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.