Family Law (Superannuation) (Provision of Information - Parliamentary Contributory Superannuation Scheme) Determination 2005

The Determination depends on and references several core concepts that determine its reach and the trustee actions it prescribes. These concepts are defined either within the Determination (clause 3) or by reference to the Parliamentary Contributory Superannuation Act 1948 (the PCS Act) and the Methods and Factors Approval. Key concepts are:

• PCS Scheme / PCS Act terminology. Words such as annuity, associate deferred annuity, member, period of service, retiring allowance, Secretary, splitting agreement, and transfer amount are defined by reference to the PCS Act (clause 3(1)). Those definitions are incorporated by reference: the Determination does not restate their substance but relies on the PCS Act’s meaning for those terms when setting out what information must be provided about a superannuation interest.
• Methods and Factors Approval. The Determination applies only to interests "for which a method and factors have been approved under Part 5 of Schedule 1 to the Methods and Factors Approval" (clause 4). The growth phase table and payment phase table referenced in the Determination are the tables in Part 5 of Schedule 1 to that Approval, and the Determination instructs trustees to supply factor values as defined in that Approval (clause 3(1) definitions and clauses 5 and 6).
• Growth phase versus payment phase. The Determination separates interests into growth-phase interests (clause 5, referring to the growth phase table) and payment-phase interests (clause 6, referring to the payment phase table). For each category it prescribes which standard regulatory information is not required and which specified alternative information must be supplied.
• Tailored information packages. For each item in the referenced tables, the Determination sets out two things: (a) the particular parts of regulation 64 that the trustee is not required to provide (column 3 in the clause 5 and 6 tables), and (b) the specific factors and member data the trustee must supply (column 4 in the tables). The required material ranges from numerical factor values (ABP, AARA, PC, LS, Parl. A) to personal data (date of birth) and scheme-specific figures (transfer amount, operative times of splitting orders, compuations under s 22CI of the PCS Act).
• Temporal reference substitution. Clause 3(2) instructs that references to "the relevant date" in definitions of factors in the Methods and Factors Approval (where mentioned in the clause 5 or 6 tables) must be read as "the appropriate date". This changes how date-sensitive factor definitions in the Methods and Factors Approval are to be read when applying the Determination.
• Interaction with regulation 64. The Determination explicitly modifies the operation of subregulations 64(7) and 64(7B) of the Family Law (Superannuation) Regulations 2001 by specifying exceptions and replacements for the information those subregulations operate to require (clauses 5 and 6). The Determination therefore sits as a subordinate instrument that alters trustees’ disclosure obligations under the Regulations for a particular superannuation scheme and specified interests.

The Determination is narrowly technical. Its primary mechanism is prescriptive substitution: it removes certain regulatory information obligations for specific PCS interests and replaces them with precise factor values and narrowly identified member data. The list of required items is expressed with references to both the Methods and Factors Approval (for factor names and definitions) and the PCS Act (for terms such as transfer amount and splitting agreement).

The Determination identifies a limited set of actors and interests affected by its operation. The primary parties and their roles, as the instrument itself sets them out, are:

• Trustees of the PCS Scheme. Clauses 5 and 6 begin "In relation to a superannuation interest mentioned in an item in the following table: (a) for paragraph 64(7)(a) (or 64(7B)(a)) of the Regulations, the trustee of the PCS Scheme is not required to provide the information ...; and (b) for paragraph 64(7)(b) (or 64(7B)(b)), the trustee ... must provide the information ..." The trustee is therefore the actor who both benefits from relief (some information is not required) and bears the duty to supply the substituted information (clauses 5(b), 6(b)). Trustees must implement the Determination’s prescriptions when responding to requests for information that would otherwise fall under those parts of regulation 64.
• Members and persons who hold PCS Scheme superannuation interests. The Determination applies to “a superannuation interest in the PCS Scheme for which a method and factors have been approved under Part 5 of Schedule 1 to the Methods and Factors Approval” (clause 4). These persons will find that, when trustees are required to supply valuation-related information under the Regulations, the content supplied will follow the Determination’s tailored list rather than the full set in the general regulation 64 paragraphs/subparagraphs that are disapplied by this Determination.
• The Secretary and those interacting with splitting orders or splitting agreements. Clause 5 item 3(b) requires trustees to provide the operative time of each splitting order and splitting agreement received by the Secretary in respect of the person’s interest. This creates an information flow that requires the trustee to identify and supply timing details of instruments that the Secretary has received. The Determination therefore affects administrative coordination between the trustee and the Secretary as defined in the PCS Act.
• Parties or officers who rely on the Regulations for family law valuation purposes. The Determination modifies the package of information available under the Regulations in respect of specified PCS interests (clauses 5 and 6). Anyone relying on that statutory information stream , including family law practitioners, courts, valuers and the persons themselves , will receive the bespoke set of factor values and personal/scheme data set out by the Determination rather than the broader standard list from regulation 64 for those particular interests.
• Makers and administrators of the Methods and Factors Approval, and legislators who authorised the subregulations. The Determination explicitly ties its operation to the Methods and Factors Approval (clause 4) and to subregulations 64(7) and 64(7B) of the Regulations (instrument header and clauses 5 and 6). Those instruments and provisions determine which interests are covered and the legal authority for changing disclosure obligations.

Geographic and temporal reach. The Determination commences on the day after registration (clause 2). It applies only to PCS Scheme interests for which the Methods and Factors Approval has approved a method and factors under Part 5 of Schedule 1 (clause 4). Thus, trustees and members dealing with PCS interests not covered by that Approval’s Part 5 are outside this Determination’s scope.

In short, trustees of the PCS Scheme will change behaviour in specific ways: they will withhold certain statutory items that would otherwise be required under regulation 64 and will supply the precise factor values and member/transactional details listed in the Determination’s tables (clauses 5 and 6). Members and others seeking information under regulation 64 for PCS interests covered by the Methods and Factors Approval must expect the tailored package set out here.

This Determination recasts trustees’ disclosure duties under parts of regulation 64 of the Family Law (Superannuation) Regulations 2001 for defined PCS interests. It creates two classes of operative obligations: duties to supply specified information and concurrent exemptions from supplying certain other information. The instrument does not create separate new rights for members; rather it prescribes what trustees must and must not provide when regulation 64 would otherwise apply. The key duties and the content of those duties are:

1. Duty to check whether the Determination applies. Clause 4 conditions the Determination on the interest being “a superannuation interest in the PCS Scheme for which a method and factors have been approved under Part 5 of Schedule 1 to the Methods and Factors Approval.” Trustees must therefore first determine coverage by reference to that Approval. The obligation to provide the Determination’s mandated items arises only if that condition is met.

2. Growth phase duties (clause 5). For each growth-phase item in the Methods and Factors Approval table, the Determination specifies two things:

   • A set of information the trustee is not required to provide under paragraph 64(7)(a) of the Regulations (column 3 entries).
   • A list of information the trustee must provide under paragraph 64(7)(b) (column 4 entries).

   The clause 5 table contains three items:

   • Item 1 (interest mentioned in item 1 of the growth phase table): trustee not required to provide the information in paragraphs 64(4)(a) and (b) and (d) to (i) of the Regulations; trustee must provide the information mentioned in the definition of the following factors in item 1 of the growth phase table: ABP; AARA; PC; LS. The trustee must also provide specified member data: date of birth; number of complete years in period of service at the date of the last House of Representatives election before the appropriate date; whether the person became a member at or after the general election on 10 November 2001; and, for a senator, whether last became a senator before the last election for the House of Representatives before the appropriate date.
   • Item 2 (interest mentioned in item 2 of the growth phase table): trustee not required to provide information in paragraphs 64(4A)(a) to (c); trustee must provide values for ABP, Parl. A, AARA, PC as defined in item 2 of the growth phase table and the member’s date of birth.
   • Item 3 (interest mentioned in item 3 of the growth phase table): trustee not required to provide the information in paragraphs 64(4)(a) to (i); trustee must provide the member’s transfer amount; the operative time of each splitting order and splitting agreement received by the Secretary in respect of the interest; and for each splitting order/agreement the amount of the reduction that would apply under section 22CI of the PCS Act if the associate deferred annuity had become payable.

   Each of these required items is stated in the Determination text as obligatory under paragraph 64(7)(b) (clause 5(b)).

3. Payment phase duties (clause 6). The Determination prescribes the equivalent substitutions for payment-phase interests. The clause 6 table contains three items:

   • Item 1 (interest mentioned in item 1 of the payment phase table): trustee not required to supply the information in subparagraphs 64(3)(b)(ii), (iii), (iv), (v); trustee must provide the member’s date of birth and the type of retiring allowance or annuity to which the person is entitled.
   • Item 2 (interest mentioned in item 2 of the payment phase table): trustee not required to supply the information in those same subparagraphs; trustee must provide the member’s date of birth.
   • Item 3 (interest mentioned in item 3 of the payment phase table): trustee not required to supply the information in those same subparagraphs; trustee must provide the member’s date of birth and the type of associate deferred annuity payable to the person.

   These required disclosures are made operative by clause 6(b) in the Determination.

4. Duty to read "relevant date" as "appropriate date" for certain factor definitions (clause 3(2)). Where a factor definition in the Methods and Factors Approval mentions "the relevant date" and that factor is one of the factors listed in the clause 5 or 6 tables, the trustee must interpret the time reference as "the appropriate date". That reading affects how date-dependent values are calculated or reported.

5. Exemptions from supplying specified regulatory items. The Determination expressly removes certain regulatory reporting duties for the PSC trustee in the listed cases by stating the paragraphs/subparagraphs the trustee is not required to supply (clauses 5(a) and 6(a) with column 3 references). Trustees must therefore avoid supplying those particular items in the contexts specified, and instead supply the Determination’s alternative data set.

6. No new statutory right of access created. The Determination does not create a new right in members or third parties to access PCS Scheme data; it prescribes what the trustee must provide in situations governed by regulation 64(7) and 64(7B). Who may request the information or the process for requesting is not recited in the Determination itself; those procedures remain under the Regulations that the Determination modifies.

Operational consequences embedded in the duties. Some of the mandatory items require trustees to compute or identify scheme-specific figures: for example, providing the “amount of the reduction that would apply under section 22CI of the PCS Act” for each splitting order or agreement requires trustees to be able to apply the PCS Act’s section 22CI formula or rule to hypothetical payability of associate deferred annuities (clause 5, item 3(c)). Providing the “operative time” of splitting orders/agreements necessitates trustees to maintain and consult administrative records and to coordinate with the Secretary (clause 5, item 3(b)).

The Determination therefore creates concrete, itemised obligations to supply specified factor values and member/scheme data in place of broader regulatory packages, and it places on trustees both an administrative identification task and calculative duties tied to PCS Act provisions.

The Determination itself does not set out penalties, enforcement mechanisms or compliance sanctions. Its operative content is prescriptive as to what information trustees are and are not required to provide under certain paragraphs and subparagraphs of regulation 64 of the Family Law (Superannuation) Regulations 2001 (clauses 5 and 6). The text does not include any clause creating offences, fines or enforcement procedures.

Because the Determination operates by reference to and amendment of duties under the Regulations, enforcement and any consequences for non-compliance are functions of the Regulations and the underlying statutory framework. In other words:

• The Determination changes the content of the trustees’ disclosure obligations that flow from the Regulations (clauses 5 and 6) but does not itself prescribe how breaches are to be remedied or penalised. Any sanctioning mechanisms, compliance reporting, or judicial enforcement practices derive from the Family Law (Superannuation) Regulations 2001 and the broader family law or administrative law rules that apply to trustees’ statutory duties.
• Trustees who fail to supply the information mandated by clauses 5(b) or 6(b), or who supply information that contravenes the exemptions set out in clauses 5(a) and 6(a), would be in breach of the regulatory obligations as they stand after having been modified by this Determination. The Determination itself is silent on remedy; the appropriate enforcement provisions would therefore need to be located in the Regulations or primary legislation.

The Determination does introduce duties that have an operational and evidentiary character (for example, providing the operative time of each splitting order and the amounts of reductions under s 22CI for associate deferred annuities,clause 5, item 3(b)-(c)). Failure to perform these tasks may have material consequences for parties relying on the information in family law proceedings, but the instrument does not specify administrative penalties for omission, nor does it direct a particular enforcement route. Practically, enforcement questions will therefore turn on:

• The procedural and sanctioning framework in the Family Law (Superannuation) Regulations 2001, and any civil or judicial remedies available under family law or administrative law for failure to provide required information.
• Any duties and remedies under the PCS Act relating to trustees’ statutory obligations to members or to the Secretary where trustee conduct departs from statutory or regulatory requirements.

Because the Determination is silent on penalties, trustees and advisers should interpret enforcement risk in the context of the Regulations and the PCS Act. The absence of internal penalty clauses in the Determination is itself a compliance consideration: it requires trustees to look beyond the Determination for enforcement details and to ensure administrative processes document how their responses comply with the modified regulatory obligations (clauses 5 and 6).

The Determination is explicitly cross-referential: it derives its authority from, and modifies, obligations in the Family Law (Superannuation) Regulations 2001, and it incorporates definitions and factor meanings from the Parliamentary Contributory Superannuation Act 1948 (PCS Act) and the Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2003 (the Methods and Factors Approval). The main cross-instrument interactions are:

• Enabling regulation. The Determination is made under subregulations 64(7) and 64(7B) of the Family Law (Superannuation) Regulations 2001, as stated in the instrument header and operative clauses (opening paragraph; clauses 5 and 6). It therefore operates as a subordinate instrument that alters the application of those subregulations to the PCS Scheme.
• Reliance on statutory definitions. Clause 3(1) imports several definitions from the PCS Act into the Determination: annuity; associate deferred annuity (via s 22CA of the PCS Act); member; period of service; retiring allowance; Secretary; splitting agreement; transfer amount. The Determination’s content that references those terms therefore depends on their definitions in the PCS Act for legal meaning and for any computational rules those definitions imply.
• Dependence on Methods and Factors Approval. Clause 3(1) defines “growth phase table” and “payment phase table” as the tables in Part 5 of Schedule 1 to the Methods and Factors Approval. Clause 4 conditions applicability on the interest being one “for which a method and factors have been approved under Part 5 of Schedule 1 to the Methods and Factors Approval.” Clause 3(2) then requires interpreters to read references to “the relevant date” in factor definitions in that Approval as “the appropriate date” for the purposes of this Determination. Thus, the Determination does not stand alone: the identity of the covered interests, the precise factor definitions (ABP, AARA, PC, LS, Parl. A and other factor names), and how to calculate factor values are all supplied by the Methods and Factors Approval and by the PCS Act.
• Interaction with regulation 64’s content. The Determination refers to, and disapplies or substitutes for, precise paragraphs and subparagraphs of regulation 64: paragraphs 64(4)(a), (b) and (d) to (i); 64(4A)(a) to (c); and subparagraphs 64(3)(b)(ii)-(v); and it operates by reference to paragraphs 64(7)(a)/(b) and 64(7B)(a)/(b) when stating what trustees are not required to provide and what they must provide (clauses 5 and 6). To understand the full content of the exemption and the replacement information demanded, trustees and advisers must read this Determination alongside regulation 64 of the Regulations to see what the exempted paragraphs and subparagraphs actually require in the general case.
• Relationship to section 22CI of the PCS Act. Clause 5 item 3(c) requires trustees to provide, for each splitting order or splitting agreement, “the amount of the reduction that would apply under section 22CI of the PCS Act if the person’s associate deferred annuity had become payable.” That requirement creates a direct computational link: trustees must apply the PCS Act’s s 22CI reduction rules in a hypothetical scenario (associate deferred annuity becoming payable) to produce a figure to disclose under the family-law information rules as modified by this Determination. Trustees must therefore be able to interpret and apply s 22CI.
• Secretary’s role and information held by the Secretary. Clause 5 item 3(b) asks for the operative time of each splitting order and splitting agreement “received by the Secretary in respect of the person’s interest.” That places an evidentiary and administrative dependency on the Secretary’s records (as defined in the PCS Act) and implies coordination between the trustee (who must supply the information) and the Secretary (whose receipts of orders/agreement are referenced). The Determination therefore integrates trustee disclosure obligations with the Secretary’s administrative record-keeping under the PCS Act.

In practical terms, the Determination is an instrument that reconfigures how the Regulations’ information framework applies to a particular statutory scheme (the PCS Scheme) by borrowing definitional content and factor rules from the PCS Act and the Methods and Factors Approval. Any reading of the Determination that attempts to operationalise it for trustees or third parties must therefore be undertaken against the text of the Regulations, the Methods and Factors Approval’s Part 5 tables and definitions, and the PCS Act’s sections referenced, particularly s 22CI and s 22CA where the Determination mentions associate deferred annuities, the Secretary and splitting agreements.

The text supplied records the following metadata and single-stage history details:

• Making and date. The Determination was made by the Attorney-General, Philip Maxwell Ruddock, and is dated 30 March 2005 (opening pages).
• Commencement. Clause 2 states that the Determination “commences on the day after it is registered.” The text does not state the date of registration in the instrument body; commencement therefore occurs the day after registration in whatever registry was used (clause 2).
• No subsequent amendments recorded in the instrument text. The Determination as provided does not contain schedules of prior versions or amendment notes, nor does it include any repeal or saving provisions applying to earlier instruments. The instrument itself is concise and contains only the primary operative clauses (clauses 1-6) and the two tables under clauses 5 and 6.

Because the supplied text is the Determination as made on 30 March 2005, there is no internal record within this instrument of later amendments, revocations or replacements. The text neither amends other instruments directly (it operates by making an order under the Regulations) nor records any amendment history. Any subsequent amendment history would therefore need to be established by consulting the official legislative registers (Federal Register of Legislation or equivalent) to see whether the Determination was later amended, revoked or superseded.

Users relying on the Determination should note:

• The Determination’s conditionality. Clause 4 restricts its application to PCS Scheme interests for which methods and factors have been approved under Part 5 of Schedule 1 to the Methods and Factors Approval. If the Methods and Factors Approval has been altered since this Determination was made, that could change which interests are covered; changes to that Approval would therefore potentially change the Determination’s practical reach.
• Interaction with later regulatory changes. If regulation 64 or the enabling subregulations 64(7) or 64(7B) in the Family Law (Superannuation) Regulations 2001 were subsequently amended, the effect of this Determination might be altered in practice. The instrument’s text does not itself reflect such later amendments.

The Determination contains no repeal clause, transitional provisions or sunset clause. It is therefore an operable instrument once registered and commenced, and it remains in force until repealed or amended by subsequent legislative action. The absence of internal amendment history requires readers to check the up-to-date legislative register to confirm whether the Determination remains in force and in the same terms.

The instrument text provided contains no references to litigation, court decisions, or judicial interpretation. It is a statutory instrument that prescribes information-reporting adjustments for trustees of the PCS Scheme; the Determination does not include any statement of judicial history or of dispute resolution outcomes.

Because the Determination is procedural and prescriptive over disclosure duties, any litigation that might engage it would likely arise from disputes over:

• Whether certain PCS interests fall within the Part 5 approvals of the Methods and Factors Approval (clause 4), and therefore whether the Determination applies to particular members’ interests.
• Whether the trustee has correctly implemented the Determination’s exemptions and provided the specific information required by clauses 5(b) and 6(b).
• The calculation of the “amount of the reduction that would apply under section 22CI of the PCS Act” (clause 5 item 3(c)), where litigation could arise over the proper construction or application of s 22CI in hypothetical or factual scenarios.
• Disputes concerning the operative time of splitting orders and splitting agreements “received by the Secretary” (clause 5 item 3(b)), where the Secretary’s records and the trustee’s records might differ or where the operative time is contested.

However, none of these possibilities is recorded in the Determination itself. The instrument does not list or reference any case law, nor does it include transitional litigation-related provisions. For a current, authoritative litigation history involving the Determination, one would have to search court databases or repositories beyond the Determination text. The Determination, as provided, contains no litigation history.

The Determination is short and specific, but its drafting and cross-references create operational and interpretive pitfalls that trustees, advisers and parties seeking information should be aware of. These are concrete items grounded in the text:

1. Narrow conditionality , check Part 5 approvals (clause 4). The Determination applies only to PCS Scheme interests “for which a method and factors have been approved under Part 5 of Schedule 1 to the Methods and Factors Approval.” Trustees must verify whether the particular interest has such an approval. A failure to check could lead a trustee to apply the Determination’s substitutions where it does not in fact apply, or to revert to the Regulations when the Determination should govern.

2. The “appropriate date” substitution (clause 3(2)). Clause 3(2) instructs that references to “the relevant date” in factor definitions mentioned in the clause 5 or 6 tables are to be read as “the appropriate date”. The Determination does not define “appropriate date” in its text. Trustees must therefore identify where the Methods and Factors Approval uses “relevant date”, and determine what the “appropriate date” should be in each context, which requires cross-reference with the Methods and Factors Approval or possibly with ancillary guidance. The absence of an in-text definition is a point of potential ambiguity.

3. Reliance on external tables and factor definitions. The Determination requires trustees to supply factor values “as mentioned in the definition of the following factors in item X of the growth/payment phase table” (clauses 5 and 6, column 4). Those factor definitions and any calculation rules live in the Methods and Factors Approval, not in the Determination. Trustees who do not consult that Approval may misreport factor names or apply incorrect formulae.

4. Exemptions reference specific paragraphs/subparagraphs of regulation 64. Clauses 5(a) and 6(a) state the trustee is not required to provide information mentioned in particular paragraphs or subparagraphs of regulation 64. The Determination therefore does not republish the exempted material; trustees must cross-check regulation 64 to know exactly what is being withheld. Misreading which paragraphs are exempted could lead to under- or over-disclosure.

5. Election and membership history data requirements (clause 5 item 1). For item 1 of the growth phase table trustees must provide: the number of complete years in the person’s period of service at the date of the last House of Representatives election before the appropriate date; whether the person became a member at or after the general election on 10 November 2001; and for senators, whether they last became a senator before the last House of Representatives election before the appropriate date. These items require trustees to apply electoral chronology and membership records to construct a service history relevant to a specific electoral date. Trustees must therefore identify the "last House of Representatives election before the appropriate date" and have accurate membership start dates on file.

6. Calculative duty under s 22CI (clause 5 item 3(c)). The trustee must disclose, for each splitting order/agreement, the amount of the reduction that would apply under section 22CI of the PCS Act if an associate deferred annuity had become payable. This is not a simple record retrieval task , it requires a hypothetical application of a PCS Act provision to determine a reduction amount. Trustees must ensure they can apply s 22CI correctly and have processes to compute or obtain that calculation.

7. Operative time of splitting orders/agreements received by the Secretary (clause 5 item 3(b)). The Determination asks for the operative time of orders and agreements “received by the Secretary”. That requires trustees to coordinate with the Secretary’s records to identify when the Secretary received each relevant instrument and the operative time associated with it. Discrepancies between trustee files and Secretary records could cause disputes.

8. Narrow replacement of information , possible mismatch with user expectations. Those requesting information under regulation 64 may expect the broader package typically supplied by trustees under the Regulations. For covered PCS interests, the Determination requires a narrower and different package. Requesters who are not aware of the Determination may be surprised or perceive a shortfall. Trustees should be prepared to cite the Determination’s clauses when explaining the content provided.

9. Different requirements for growth and payment phase items (clauses 5 and 6). Depending on whether the interest is in the growth or payment phase (as defined in Part 5 tables), different items are mandated. Trustees must correctly classify an interest into the growth or payment phase and then identify which of the three item types in each clause applies.

10. Administrative proof of compliance. Because the Determination replaces or withholds items previously supplied under regulation 64, trustees should maintain documentary records demonstrating why certain items were not provided (i.e. the Determination reference, the covered item in Part 5 of the Methods and Factors Approval, and contemporaneous records showing the required items were supplied). The Determination itself requires no particular form of disclosure; trustees must nevertheless adopt internal controls to show that they complied with clauses 5(b) and 6(b) and relied on the exemptions in clauses 5(a) and 6(a).

Each of these “gotchas” flows directly from the Determination’s text and its cross-references. Absent careful cross-referencing to the Methods and Factors Approval and to the Family Law (Superannuation) Regulations 2001, trustees may misapply the Determination or miss obligations that remain in force under the Regulations and the PCS Act.

This section gives a practical, legal-text-grounded checklist trustees should follow to implement the Determination. Each step is directly traceable to the Determination’s clauses and tables.

1. Confirm applicability (clause 4). Before acting under the Determination, confirm that the superannuation interest is a PCS Scheme interest “for which a method and factors have been approved under Part 5 of Schedule 1 to the Methods and Factors Approval.” If the interest is not covered by that Part 5 approval, do not apply this Determination; revert to the standard disclosure obligations in the Regulations.

2. Identify growth versus payment phase and the correct item. Consult Part 5 of Schedule 1 to the Methods and Factors Approval and identify whether the interest corresponds to an item in the growth phase table (clause 5) or the payment phase table (clause 6), and then determine which numbered item (1, 2, or 3) in the relevant clause’s table applies to that interest.

3. Cross-check the exempted regulation paragraphs/subparagraphs. For the applicable item, note which paragraph(s) or subparagraph(s) of regulation 64 the Determination states the trustee is not required to provide (clauses 5(a) or 6(a), column 3 of the item). Open the Family Law (Superannuation) Regulations 2001 and read those paragraphs/subparagraphs to understand precisely what is being exempted.

4. Collate and compute the required information (clauses 5(b) and 6(b)). For the applicable item, assemble the exact information listed in column 4 of the Determination’s item table. Examples:

   • For growth phase item 1, supply the values of the factors ABP, AARA, PC, LS as defined in item 1 of the growth phase table; the member’s date of birth; the number of complete years in the member’s period of service at the date of the last House of Representatives election before the appropriate date; whether the member became a member at or after 10 November 2001; and for senators, whether they last became senators before the same comparative election date (clause 5, item 1).
   • For growth phase item 3, provide the member’s transfer amount (defined by the PCS Act), the operative time of each splitting order and splitting agreement received by the Secretary in respect of the interest, and for each such instrument, the amount of the reduction that would apply under s 22CI of the PCS Act if the associate deferred annuity had become payable (clause 5, item 3).
   • For payment phase item 1, provide the member’s date of birth and the type of retiring allowance or annuity to which the person is entitled (clause 6, item 1).

5. Apply the “appropriate date” reading where relevant (clause 3(2)). When factors’ definitions in the Methods and Factors Approval refer to “the relevant date” and those factors are mentioned in the Determination’s applicable table, interpret that time reference as “the appropriate date.” Determine what “appropriate date” means by reference to the Methods and Factors Approval and the specific context; if necessary, seek administrative guidance.

6. Coordinate with the Secretary for splitting orders/agreements (clause 5 item 3(b)). If the item requires operative times of splitting orders or agreements “received by the Secretary,” contact or consult the Secretary’s records (as described in the PCS Act) to obtain the operative times. Maintain copies or evidence of the Secretary’s recorded receipt times to support compliance.

7. Compute s 22CI reductions where required (clause 5 item 3(c)). For each splitting order/agreement, apply section 22CI of the PCS Act hypothetically to determine the reduction amount if the associate deferred annuity had become payable. Document the calculations and the statutory basis (cite s 22CI) so that the figures provided can be verified.

8. Format and furnish the information in the context of regulation 64. Ensure that the information supplied aligns with the format and delivery routes set out in the Family Law (Superannuation) Regulations 2001 for the circumstances in which paragraph 64(7) or 64(7B) applies. The Determination prescribes content; the procedure by which information is requested and delivered remains governed by the Regulations.

9. Retain documentation and audit trail. Keep records demonstrating:

   • The interest’s eligibility under Part 5 of the Methods and Factors Approval (clause 4).
   • The item identification (growth vs payment, item number).
   • The reason for not supplying a paragraph/subparagraph of regulation 64 (citation of clause 5(a) or 6(a) and the specific paragraph).
   • The preparation and calculation steps for each item supplied (including s 22CI computations, election-date determinations, membership history, Secretary receipt confirmations). This documentation will be critical if the trustees’ compliance is questioned.

10. Communicate proactively with requesters. Because the Determination narrows and alters the standard information package for affected PCS interests, trustees should notify requesters that the response is being given under the Determination and cite the specific clause(s) and item(s). This reduces misunderstandings about omitted items and provides a statutory citation for the content supplied.

11. Seek legal or actuarial assistance where interpretations are required. If factor definitions in the Methods and Factors Approval involve actuarial calculations, or if s 22CI reductions are complex to compute in hypothetical scenarios, trustees should seek actuarial or legal advice to ensure correct application. The Determination requires factor values and s 22CI reductions; it does not supply formulae in its text.

12. Note commencement timing (clause 2). The Determination begins operation on the day after registration. Trustees should confirm the registration date to determine the start date for compliance.

By following these steps, trustees will be addressing the Determination’s literal requirements: confirming the Determination applies (clause 4), interpreting “relevant date” as “appropriate date” where specified (clause 3(2)), and supplying exactly the items listed in clauses 5(b) and 6(b) while avoiding provision of the paragraphs/subparagraphs the Determination exempts (clauses 5(a) and 6(a)). Documentation of computations (particularly under s 22CI) and of Secretary-supplied operative times will be essential evidentiary steps.