44 in the capacity of RSA provider, the RSA holder accepting a contribution, rollover or transfer to an RSA in respect of a new or existing RSA holder 45 in the capacity of RSA provider, the RSA holder, or if the RSA holder cashing the whole or a part of an has died, the person, or each of the interest held by an RSA holder persons, who receives the cashed whole or a cashed part of the relevant interest 46 providing a custodial or depository the client of the service service, where: (a) the service is provided in the course of carrying on a business of providing custodial or depository services; and (b) the service is not an exempt legal practitioner service 47 providing a safe deposit box, or the person who is, or each of the similar facility, where: persons who are, authorised to lodge items in the safe deposit box or (a) the service is provided in the similar facility course of carrying on a business of providing safe deposit boxes or similar facilities; and (b) the service is not an exempt legal practitioner service 48 guaranteeing a loan, where the both: guarantee is given in the course of (a) the lender; and carrying on a business of (b) the borrower guaranteeing loans 49 in the capacity of guarantor of a both: loan, making a payment to the (a) the lender; and lender, where the guarantee was (b) the borrower given in the course of carrying on a business of guaranteeing loans 50 exchanging one currency (whether the person whose currency is Australian or not) for another exchanged (whether Australian or not), where the exchange is provided in the course of carrying on a currency exchange business
44 in the capacity of RSA provider, accepting a contribution, rollover or transfer to an RSA in respect of a new or existing RSA holder the RSA holder 45 in the capacity of RSA provider, cashing the whole or a part of an interest held by an RSA holder the RSA holder, or if the RSA holder has died, the person, or each of the persons, who receives the cashed whole or a cashed part of the relevant interest 46 providing a custodial or depository service, where: (a) the service is provided in the course of carrying on a business of providing custodial or depository services; and (b) the service is not an exempt legal practitioner service the client of the service 47 providing a safe deposit box, or similar facility, where: (a) the service is provided in the course of carrying on a business of providing safe deposit boxes or similar facilities; and (b) the service is not an exempt legal practitioner service the person who is, or each of the persons who are, authorised to lodge items in the safe deposit box or similar facility 48 guaranteeing a loan, where the guarantee is given in the course of carrying on a business of guaranteeing loans both: (a) the lender; and (b) the borrower 49 in the capacity of guarantor of a loan, making a payment to the lender, where the guarantee was given in the course of carrying on a business of guaranteeing loans both: (a) the lender; and (b) the borrower 50 exchanging one currency (whether Australian or not) for another (whether Australian or not), where the exchange is provided in the course of carrying on a currency exchange business the person whose currency is exchanged
abpf-explanatory-guide-2015.docx