Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:63:p7
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 63 (pt 7/10)
Character Range: 193862–196459

statement in relation to the interest has been provided to the member:
 (i) the value of the actual vested benefit in respect of the interest at the date when the interest was acquired; and
 (ii) the total member credit at the date when the interest was acquired; and
 (iii) the value of the actual vested benefit in respect of the interest at the date when the information is provided; and
 (iv) the total member credit at the date when the information is provided; and
 (v) 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 (b), (c), (d) and (e): The trustee is required to provide the information mentioned in these paragraphs in certain circumstances only—see paragraph (6)(d).
 (f) the vesting term that applies to the interest;
 (g) the date when the vesting term commenced;
 (h) a statement indicating whether the Minister has approved, under regulation 38, a method or factors for determining the gross value of the interest and giving details of any method or factors so approved;
 (i) if a member information statement in relation to the interest that has been provided to the member does not include the total member credit at the valuation date stated in the statement—that information;
 (j) 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;
 (k) 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;
 (l) 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 the date when the information is provided; and
 (ii) the amount of the payment had been the amount payable to the member if he or she had voluntarily ceased to be a member of the plan—
  the value that the components of the superannuation lump sum would have had under Subdivision 307‑C of that Act would have had;
 (m) if the trustee has given information under Division 2.5 of the SIS Regulations to each member of the plan that the plan