Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:105:p2
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 105 (pt 2/2)
Character Range: 233802–234848

each of the components of the superannuation lump sum would have had under Subdivision 307‑C of that Act; and
 (iii) the value that each of the elements of the taxable component would have had under Subdivision 307‑E of that Act (if applicable); and
 (g) a statement:
 (i) indicating whether the Minister has approved, under section 70, a method or factors for determining the gross value of the interest; and
 (ii) giving details of any method or factors so approved; and
 (h) if the application for information specifically requests the trustee to provide it and the trustee chooses to do so—the gross value of the interest at the appropriate date, determined in accordance with:
 (i) whichever of the methods in Division 2 of Part 6 that applies to the interest; or
 (ii) a method or factors approved by the Minister under section 70.
Note: The trustee is not required to provide the information mentioned in paragraph (a) or subparagraph (c)(i) unless a record of it is in the trustee's possession, power or control (see paragraph 109(1)(b)).