Document ID: chunk:federal_register_of_legislation:F2023C01022:reg:63:p5
Version: federal_register_of_legislation:F2023C01022
Segment Type: reg
Provision Reference: reg 63 (pt 5/10)
Character Range: 189103–191768

the member's unrestricted non‑preserved benefits;
 (f) if:
 (i) a payment that would have been 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; and
 (ii) the amount of the payment had been the amount payable to the member if he or she had voluntarily ceased to be a member of the plan—
  the value that the components of the superannuation lump sum would have had under Subdivision 307‑C of that Act would have had;
 (g) 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.
 (4A) For subparagraph (2)(e)(ii), the growth phase information in relation to the superannuation interest (being a partially vested accumulation 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;
 (aaa) a statement:
 (i) indicating whether the Minister has approved, under regulation 38, a method or factors for determining the gross value of the interest; and
 (ii) giving details of any method or factors so approved; and
 (aa) 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 Schedule 3 or in accordance with a method or factors approved by the Minister under regulation 38.
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).
 (b) 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 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