Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:32
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 32
Character Range: 96456–96987

32  Meaning of value of the non‑member spouse's entitlement
  In this Subdivision, the value of the non‑member spouse's entitlement for the superannuation interest at the time (the termination time) when the trustee carries out an action described in subsection 31(1), (2), (3) or (5) is equal to:

Subdivision C—New annuity established or amount transferred or rolled over or paid by trustee of a superannuation annuity (other than under Subdivision B) in satisfaction of non‑member spouse's entitlement under agreement or order