Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:54:p2
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 54 (pt 2/3)
Character Range: 130415–132958

by the member spouse in that period to the plan in which the interest is held (other than regular contributions made by or for the member spouse to the plan); and
 (ii) any interest earned on those benefits in that period.
Note: Some of the terms in this definition are defined in subsection (4). See also subsection (5).
 (4) The meanings of some of the terms used in subsection (3) are as follows, depending on what evidence is before the court. If that evidence:
 (a) is the contents of an early statement (see paragraph (2)(a)), then:
 (i) the first valuation date is the valuation date stated in that statement; and
 (ii) the value of the interest at the first valuation date is the value of the interest stated in that statement (see subsection (5)); and
 (iii) the second valuation date is a date after the relevant date that is within 28 days before the date when the valuation of the interest is being carried out; and
 (iv) the value of the interest at the second valuation date is the value of the interest, including all related valuation amounts (see subsection (5)) for the interest, at that date; or
 (b) is the content of 2 statements (see paragraph (2)(b)), then:
 (i) the first valuation date is the valuation date stated in the first statement mentioned in that paragraph; and
 (ii) the value of the interest at the first valuation date is the value of the interest stated in the first statement (see subsection (5)); and
 (iii) the second valuation date is the valuation date stated in the second statement mentioned in that paragraph; and
 (iv) the value of the interest at the second valuation date is the value of the interest stated in the second statement (see subsection (5)); or
 (c) is the contents of a late statement (see paragraph (2)(c)), then:
 (i) the first valuation date is the date when the interest was acquired by the member spouse; and
 (ii) the value of the interest at the first valuation date is the value of the interest at that date; and
 (iii) the second valuation date is the valuation date stated in the statement; and
 (iv) the value of the interest at the second valuation date is the value of the interest stated in the statement (see subsection (5)); or
 (d) does not include contents of any such statement (see paragraph (2)(d)), then:
 (i) the first valuation date is the date when the interest was acquired by the member spouse; and
 (ii) the value of the interest at the first valuation date is the value of the interest at that date; and
 (iii) the second valuation date is a date after