Complied AIComplied AIBack to law libraryReading nowIncome-tax Rules, 19620 chapters · 444 rules
Divisions22
    • ¶Part 12 overview
    • 67Investment of fund moneys
    • 67ANomination
    • 68Circumstances in which withdrawals may be permitted
    • 69Conditions for withdrawal for various purposes
    • 70Second withdrawal
    • 71Repayment of amounts withdrawn
    • 71ACertain rules not to apply
    • 72Amount withdrawn but not repaid may be deemed as income
    • 73Withdrawal within twelve months before retirement
    • 74Accounts
    • 75Limits for contributions
    • 76Penalty for assigning or creating a charge on beneficial interest
    • 77Application for recognition
    • 78Order of recognition
    • 79Withdrawal of recognition
    • 80Exemption from tax when recognition withdrawn
    • 81Appeal
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  3. Part 12

Part 12

Recognised Provident Funds

17 rules (67–81)

  • 67Investment of fund moneys
  • 67ANomination
  • 68Circumstances in which withdrawals may be permitted
  • 69Conditions for withdrawal for various purposes
  • 70Second withdrawal
  • 71Repayment of amounts withdrawn
  • 71ACertain rules not to apply
  • 72Amount withdrawn but not repaid may be deemed as income
  • 73Withdrawal within twelve months before retirement
  • 74Accounts
  • 75Limits for contributions
  • 76Penalty for assigning or creating a charge on beneficial interest
  • 77Application for recognition
  • 78Order of recognition
  • 79Withdrawal of recognition
  • 80Exemption from tax when recognition withdrawn
  • 81Appeal
Part 11Authorised RepresentativesPart 13Approved Superannuation Funds