For paragraph 1017D(5)(g) of the Act, if the amount of an RSA at the end of a reporting period is at least $10 000, the periodic statement for that reporting period must include the following, in addition to the details mentioned in regulations 7.9.19 and 7.9.22:
(a) a statement of that fact;
(b) a statement that the information contained in the periodic statement is important and that the notice must be read carefully;
(c) a statement that outlines the effect of the lower-risk/ lower-return nature of the RSA on possible benefits in the long term;
(d) a suggestion that the RSA holder may wish to consider:
(i) other superannuation arrangements that may provide a greater return over the long term; and
(ii) seeking advice on alternative investment strategies that may be more suitable.