Income Tax Assessment Act 1997
The value of a *superannuation interest at a particular time is:
(a) if the regulations specify a method for determining the value of the superannuation interest - that value; or
(b) otherwise - the total amount of all the *superannuation lump sums that could be payable from the interest at that time.
The accumulation phase value of an individual ' s *superannuation interest, at a particular time when the interest is not in the *retirement phase, is:
(a) if the regulations specify that value or a method for determining that value - that value; or
(b) otherwise - the total amount of the *superannuation benefits that would become payable if the individual voluntarily caused the interest to cease at that time.