Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-D
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Superannuation interests
SECTION 307-230A.05
TOTAL SUPERANNUATION BALANCE VALUE
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ALTERNATIVE VALUATION METHOD
307-230A.05(1)
This section applies in relation to a superannuation interest at a particular time if, at that time: (a) the interest has a family law value; and (b) a certificate is in force in relation to the interest under section 307-230A.06 .
307-230A.05(2)
The method specified in the certificate is the alternative valuation method for the interest.
This section applies in relation to a superannuation interest at a particular time if, at that time: (a) the interest has a family law value; and (b) a certificate is in force in relation to the interest under section 307-230A.06 .
307-230A.05(2)
The method specified in the certificate is the alternative valuation method for the interest.
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