Re-contribution by member

A member with a full Account Based Pension (and no Accumulation account) has sold shares and withdrawn a Lump Sum of $400k in June 2023 (TBAR event)

Member paid $290k of personal rental property loans, as interest hitting hard

Then re-contributed $110,000 back into the Fund in June 2023 (age under 75). Plans to withdraw another $330,000 this month, then re-contribute also, eliminating Taxable components. (Daughters are non-dependants)

Question/s - do I have to create an Accumulation account for the member to 'accept' the re-contribution? 

(If so) Do I then add the $330,000 to the Accumulation account

Then do I start a new Account Based Pension with the $440,000

Or is there a better way to account for or process the re-contributions