Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:106:p2
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 106 (pt 2/3)
Character Range: 237230–239653

the member, in the period beginning on the day after the valuation date stated in the most recent statement and ending at the end of the day when the information is provided;
 (e) if no member information statement for the member spouse and the interest has been provided to the member:
 (i) the value of the interest at the date when the interest was acquired; and
 (ii) the value of the interest at the date when the information is provided; and
 (iii) the amount, and the date, of any rollover or transfer by the member, or any partial payment to the member, in the period beginning on the day after the date when the interest was acquired and ending at the end of the day when the information is provided;
 (f) 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;
 (g) 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;
 (h) 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);
 (i) 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.
Note 1: For paragraph (a), 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 109(1)(c)).
Note 2: For paragraph (b), (c), (d) or (e), the trustee is required to provide the information mentioned in these paragraphs in certain circumstances only (see paragraph 109(1)(d)).