Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:113:p2
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 113 (pt 2/3)
Character Range: 262753–265452

to be the surcharge debt of the member in the most recent member information statement for the member spouse and the interest that was provided to the member before the appropriate date;
 (l) 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 the member were to resign from the member's employment on the date when the information is provided; and
 (ii) the amount (if any) of the member's unrestricted non‑preserved benefits;
 (m) 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;
 (n) if:
 (i) a payment that would have been a superannuation lump sum (within the meaning 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 the member had voluntarily ceased to be a member of the plan;
  the value:
 (iii) that each of the components of the superannuation lump sum would have had under Subdivision 307‑C of that Act; and
 (iv) that each of the elements of the taxable component would have had under Subdivision 307‑E of that Act (if applicable);
 (o) a statement:
 (i) indicating whether the Minister has approved, under section 62, a method or factors for determining the gross value of the interest; and
 (ii) giving details of any method or factors so approved;
 (p) 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;
 (q) if the application for information specifically requests the trustee to provide it and the trustee chooses to do so—the gross value of the interest at the appropriate date, determined in accordance with:
 (i) Schedule 3; or
 (ii) a method or factors approved by the Minister under section 62.
Note 1: The trustee is not required to provide the information mentioned in paragraph (b), (c) or (k) to the applicant in certain circumstances (see paragraph 116(1)(c)).
Note 2: For paragraph (c), if for example the benefit payable in respect of the member's superannuation interest relates to the member's final average salary, the salary figure for that paragraph would be the member's final average salary.
 (2) If:
 (a) paragraph (1)(q) applies to the application for information about the superannuation interest; and
 (b) the trustee, in response to the application:
 (i) provides the gross value of the interest at the appropriate date,