Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) The method for determining an amount in relation to the superannuation interest at the relevant date is as follows:
Step 1 | Determine the gross value of the superannuation interest at the relevant date. |
Step 2 | Deduct from the amount determined under Step 1 any amount payable under a payment split that applies to a splittable payment in respect of the superannuation interest and has an operative time that is before the relevant date. |
The resulting amount is the amount in relation to the superannuation interest at the relevant date. | |
(2) For Step 1 of the table in subregulation (1), the gross
value of the superannuation interest at the relevant date is the gross value
of the interest as determined in accordance with the regulation in this
Division that applies to the interest.