Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:24
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 24
Character Range: 94934–95753

24  Determination of value of small superannuation accounts interests
 (1) This regulation applies if the superannuation interest is a small superannuation accounts interest.
 (2) The amount in relation to the interest that the court must determine is the account balance at the relevant date that the Commissioner of Taxation would be required to transfer to a specified RSA, or to the trustee of a complying fund, for the benefit of the member spouse, if the Commissioner had received a transfer request from the member spouse under section 61 of the Small Superannuation Accounts Act 1995.
 (3) In this regulation:
complying fund means a fund that passes the compliance test in subsection 61(2) of the Small Superannuation Accounts Act 1995.

Division 4.2—Superannuation interest that is a percentage‑only interest