Document ID: chunk:federal_register_of_legislation:F2025L00178:reg:107:p3
Version: federal_register_of_legislation:F2025L00178
Segment Type: reg
Provision Reference: reg 107 (pt 3/4)
Character Range: 244367–247073

to the interest;
 (i) the date when the vesting term commenced;
 (j) if a member information statement for the member spouse and the interest that has been provided to the member does not include the total member credit at the valuation date stated in the statement—that information;
 (k) 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;
 (l) 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;
 (m) 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);
 (n) 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 (d), (e), (f) or (g), the trustee is required to provide the information mentioned in these paragraphs in certain circumstances only (see paragraph 109(1)(d)).
 (2) If:
 (a) the trustee, in response to the application:
 (i) provides the gross value of the interest at the appropriate date determined in accordance with a method or factors approved by the Minister under section 62 (see subparagraph (1)(c)(ii) of this section); but
 (ii) does not provide sufficient information to enable the applicant to check whether that gross value of the interest has been correctly determined in accordance with the approved method or factors; and
 (b) the applicant makes a further application that complies with subsection 90XZB(3) or 90YZR(3) of the Act for further information that will enable the applicant to do so;
then, for the purposes of subsection 90XZB(3) or 90YZR(3)