Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor the purposes of subsection 307 - 200(2) of the Act, 2 or more superannuation interests that a member holds in a self - managed superannuation fund are to be treated as one superannuation interest by:
(a) treating every amount, benefit or entitlement that the member holds in the fund as one superannuation interest; but
(b) excluding from that treatment any amount, benefit or entitlement that is to be treated as 2 or more superannuation interests in accordance with section 307 - 200.05.