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Retirement Savings Accounts Regulations 1997
3A.01Definitions
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3A.01 Definitions
In this Part:
Commissioner means the Commissioner of Taxation.
prescribed RSA—see regulation 3A.02.
unique RSA identifier, for an RSA provider, means:
(a) the ABN of the RSA provider followed by 3 numerals; or
(b) if the RSA provider is also an RSA institution—the ABN of the RSA institution, followed by 3 numerals; or
(c) another kind of unique identifier approved in writing by the Commissioner.