12Inactive low‑balance accounts in retirement savings accounts

12 Inactive low‑balance accounts in retirement savings accounts

For the purposes of subparagraph 20QA(1)(b)(iv) of the Act, the conditions of release of benefits specified in the following items of the table in Schedule 2 to the Retirement Savings Accounts Regulations 1997 are prescribed in relation to a fund that is an RSA: (a) item 101 (retirement); (b) item 102 (death); (c) item 102A (terminal medical condition); (d) item 103 (permanent incapacity); (e) item 106 (attaining age 65); (f) item 110 (attaining preservation age).