Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:63:p4
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 63 (pt 4/10)
Character Range: 186769–189348

valuation date stated in the first member information statement provided to the member (the first statement):
 (i) the value of the interest, as stated in the first statement; and
 (ii) the value of the interest at the date when the interest was acquired; and
 (iii) the amount, and the date, of any rollover or transfer by the member, or partial payment to the member, in the period beginning on the date when the interest was acquired and ending at the end of the valuation date stated in the first statement;
 (c) if at least one member information statement in relation to the interest has been provided to the member, and the appropriate date is after the valuation date stated in the most recent statement:
 (i) the value of the interest, as stated in the most recent statement; and
 (ii) the value of the interest at the date when the information is provided; and
 (iii) the amount, and the date, of any rollover or transfer by the member, or partial payment to the member, in the period beginning on the day after the valuation date stated in the most recent statement and ending at the end of the day when the information is provided;
 (ca) if no member information statement in relation to the interest has been provided to the member:
 (i) the value of the interest at the date when the interest was acquired; and
 (ii) the value of the interest at the date when the information is provided; and
 (iii) the amount, and the date, of any rollover or transfer by the member, or any partial payment to the member, in the period beginning on the day after the date when the interest was acquired and ending at the end of the day when the information is provided;
Note for paragraphs (a), (b), (c) and (ca): The trustee is required to provide the information mentioned in these paragraphs in certain circumstances only—see paragraph (6)(d).
 (d) if the interest is in a regulated superannuation fund or an RSA:
 (i) the amount of restricted non‑preserved benefits that had accrued to the member, and would be payable to the member, if he or she were to resign from his or her employment on the date when the information is provided; and
 (ii) the amount (if any) of the member's unrestricted non‑preserved benefits;
 (e) if the interest is in an approved deposit fund—the amount, at the date when the information is provided, of the member's unrestricted non‑preserved benefits;
 (f) if:
 (i) a payment that would have been a superannuation lump sum, within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997 had been made in respect of the interest at