Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:106:p1
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 106 (pt 1/3)
Character Range: 234850–237452

106  Specific information—the interest is in the growth phase, and is an accumulation interest other than a partially vested accumulation interest
  For the purposes of subparagraph 104(1)(g)(i), the growth phase information for the superannuation interest is as follows:
 (a) the value of the benefits (before any taxes or other charges have been deducted) that would have been payable in respect of the interest at the appropriate date if the member spouse had voluntarily ceased to be a member of the plan at that date;
 (b) if 2 or more member information statements for the member spouse and the interest have been provided to the member, and the appropriate date is between the valuation date stated in one statement (the earlier statement) and the valuation date stated in the next statement (the next statement):
 (i) the value of the interest, as stated in the earlier statement; and
 (ii) the value of the interest, as stated in the next statement; 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 earlier statement and ending at the end of the valuation date stated in the next statement;
 (c) if at least one member information statement for the member spouse and the interest has been provided to the member, and the appropriate date is before the 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;
 (d) if at least one member information statement for the member spouse and 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;
 (e) if no member information statement for the