Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:14g:p4
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 14G (pt 4/5)
Character Range: 64867–67658

interest is, as the case requires:
 (c) the base amount specified by, or calculated in accordance with a method specified by, the relevant agreement or order; or
 (d) the base amount allocated to the non‑member spouse under subsection 90XT(4) or 90YY(5) of the Act; or
 (e) the adjusted base amount applicable to the non‑member spouse at the termination time.
 (10) For paragraph (8)(a), if paragraph (9)(a) or (b) does not apply in relation to the superannuation interest, the value at the termination time of the non‑member spouse's entitlement in respect of the interest is:

  where:
SP(prop) is the proportion of each second and subsequent splittable payment that the non‑member spouse would be entitled to be paid under Part 6.
V is:
 (a) for a superannuation interest in a self managed superannuation fund—the value of the interest at the termination time, determined by the method that the court would consider appropriate if it were determining the value of the interest under paragraph 90XT(2)(b) or 90YY(2)(b) (as the case may be) of the Act; and
 (b) for a superannuation interest other than an interest in a self managed superannuation fund—the value of the superannuation interest, being the amount in relation to the interest at the termination time, determined in accordance with the relevant method set out in Division 5.2, as if references in that Division to 'the relevant date' were references to 'the termination time'.
F is the amount of any fees payable by the non‑member spouse under regulation 59.
 (11) For paragraph (8)(b), the value at the termination time of the non‑member spouse's entitlement in respect of the superannuation interest is:
 (a) if the entitlement is in respect of an interest that is not an accumulation interest (other than a partially vested accumulation interest) or an interest in a self managed superannuation fund—the amount in relation to the interest at the termination time that a court would determine in accordance with Part 5, multiplied by the specified percentage, less the amount of any fees payable by the non‑member spouse under regulation 59; or
 (b) if the entitlement is in respect of an accumulation interest (other than a partially vested accumulation interest or an interest in a self managed superannuation fund)—the amount in relation to the interest at the termination time that a court would determine in accordance with regulation 28 and subregulation 31(2A), multiplied by the specified percentage, less the amount of any fees payable by the non‑member spouse under regulation 59; or
 (c) if the entitlement is in respect of an interest in a self managed superannuation fund—the value of the interest at the termination time, determined by the method that the court would consider appropriate if it were determining