Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:66:p3
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 66 (pt 3/4)
Character Range: 236284–239005

the length of the term; and
 (iv) a statement indicating whether the superannuation annuity is indexed and, if so, the method of indexation.
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 (6)(b).
 (4) For paragraph (2)(e), the growth phase information in relation to the superannuation interest is as follows:
 (a) the member's accrued benefit multiple, as defined in the governing rules of the plan, at the appropriate date;
 (b) the salary figure on which any benefit payable in respect of the interest would be based, at the appropriate date;
 (c) unless the interest is in a constitutionally protected fund—the amount (if any) that was stated to be the surcharge debt of the member in the most recent member information statement provided to the member before the appropriate date;
Note: The trustee is not required to provide the information mentioned in paragraph (c) unless a record of it is in the trustee's possession, power or control—see paragraph (6)(b).
 (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:
 (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;
 (f) if the trustee has given information under Division 2.5 of the SIS Regulations to each member of the plan that the plan is to be reconstructed or terminated—a statement to this effect.
 (4A) For paragraph (2)(eaa), the growth phase information in relation to the superannuation interest is as follows:
 (a) the account balance of the deferred annuity at the appropriate date;
 (b) the information mentioned in subparagraphs (4)(d)(i) and (ii) and paragraph (4)(e).
 (5) For paragraph (2)(a), the information that must be provided in relation to each payment split to which the superannuation interest is subject (other than under a superannuation agreement, flag lifting agreement or splitting order in relation to