Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:63:p3
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 63 (pt 3/10)
Character Range: 184340–187001

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:
 (i) the amount of the payment; and
 (ii) the value that the components of the superannuation lump sum would have had under Subdivision 307‑C of that Act would have had; and
 (f) a statement:
 (i) indicating whether the Minister has approved, under regulation 43A, a method or factors for determining the gross value of the interest; and
 (ii) giving details of any method or factors so approved; and
 (g) 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) whichever of the methods in regulation 41, 42 or 43 applies to the interest; or
 (ii) a method or factors approved by the Minister under regulation 43A.
 (4) For subparagraph (2)(e)(i), the growth phase information in relation to the superannuation interest (being an accumulation interest other than a partially vested accumulation interest) is as follows:
 (aa) 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;
Note: The trustee is not required to provide this information unless a record of it is in the trustee's possession, power or control—see paragraph (6)(c).
 (a) if 2 or more member information statements in relation to 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;
 (b) if at least one member information statement in relation to 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