Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:7
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 7
Character Range: 123263–124121

7                                                                                the benefit in respect of the superannuation interest is the lesser of:                                                                                        section 58.
                                                                                 (a) a defined benefit interest; and
                                                                                 (b) an accumulation interest (other than a partially vested accumulation interest)

Note: The above definition of gross value of the superannuation interest at the relevant date provides that if the superannuation interest:
(a) is a percentage‑only interest, then only look at section 61; or
(b) is an innovative superannuation interest that is not a percentage‑only interest, then only look at section 60.