INCOME TAX ASSESSMENT REGULATIONS 1997

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

REGULATION 307-205.02B   307-205.02B   PUBLIC SECTOR SUPERANNUATION SCHEMES - VALUE OF AN INTEREST  


A superannuation interest in a public sector superannuation scheme is to be valued:


(a) by using the practice for valuing a superannuation interest (other than an interest that supports a superannuation income stream mentioned in subparagraph 307-205.02(1)(a)(i) ) that was used by the scheme immediately before 28 June 2007; or


(b) if there was not a practice for valuing an interest at that time - by using the method in subregulation 307-205.02(2) .




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