Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:107:p1
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 107 (pt 1/4)
Character Range: 239655–242307

107  Specific information—the interest is in the growth phase, and is a partially vested accumulation interest
 (1) For the purposes of subparagraph 104(1)(g)(ii), the growth phase information for the superannuation interest is as follows:
 (a) 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;
 (b) 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;
 (c) 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 4; or
 (ii) a method or factors approved by the Minister under section 62;
 (d) if 2 or more member information statements for the member spouse and 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 actual vested benefit in respect of the interest, as stated in the earlier statement; and
 (ii) if stated in the earlier statement, the total member credit at the valuation date stated in that statement; and
 (iii) the value of the actual vested benefit in respect of the interest, as stated in the next statement; and
 (iv) if stated in the next statement, the total member credit at the valuation date stated in that statement; and
 (v) 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;
 (e) if at least one member information statement for the member spouse and 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 actual vested benefit in respect of the interest, as stated in the first statement; and
 (ii) if stated in the first statement, the total member credit at the valuation date stated in that statement; and
 (iii) the value of the actual vested benefit in respect of the interest at the date when the interest was acquired; and