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Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021
Clause 5Clause 5
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Clause 5
After subclause 5(d) insert:
(da) a trustee of an SMSF, in relation to rollovers and transfers as the transferring fund or receiving fund, requested on and after 31 March 2021;
(db) a trustee of an APRA-regulated superannuation entity or an SMSF, in relation to a release authority issued by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953, on and after 31 March 2021;