Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIf the superannuation interest is the greater of a defined benefit interest and an accumulation interest (other than a partially vested accumulation interest), the gross value at the relevant date of the interest is to be determined to be the greater of:
(a) the gross value at the relevant date of the defined benefit interest, determined in accordance with the method set out in regulation 29; and
(b) the gross value at the relevant date of the accumulation interest, determined in accordance with the method set out in regulation 31.