28Method for determining amount in relation to a superannuation interest—general

#### 28 Method for determining amount in relation to a superannuation interest—general (1) The method for determining an amount in relation to the superannuation interest at the relevant date is as follows: ```html <table cellspacing="0" cellpadding="0" style="width:100%; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr><td style="width:16.28%; padding-right:4pt; padding-left:3.62pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold">Step 1</span></p></td><td style="width:83.72%; padding-right:3.62pt; padding-left:4pt; vertical-align:top"><p class="Tabletext"><span>Determine the gross value of the superannuation interest at the relevant date.</span></p></td></tr><tr><td style="width:16.28%; padding-right:4pt; padding-left:3.62pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold">Step 2</span></p></td><td style="width:83.72%; padding-right:3.62pt; padding-left:4pt; vertical-align:top"><p class="Tabletext"><span>Deduct from the amount determined under Step 1 any amount payable under a payment split that applies to a splittable payment in respect of the superannuation interest and has an operative time that is before the relevant date.</span></p></td></tr><tr><td style="width:16.28%; padding-right:4pt; padding-left:3.62pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold">Step 3</span></p></td><td style="width:83.72%; padding-right:3.62pt; padding-left:4pt; vertical-align:top"><p class="Tabletext"><span>Deduct from the amount determined under Step 2:</span></p><p class="Tablea"><span>(a) if the superannuation interest is a defined benefit interest in a superannuation fund that is not a constitutionally protected fund—the amount (if any) of any surcharge debt of the member spouse as stated in the most recent member information statement provided by the fund to the member spouse before the relevant date; or</span></p><p class="Tablea"><span>(b) if the superannuation interest is in a superannuation fund that is a constitutionally protected fund—the amount (if any) stated in the surcharge debt account maintained for the member spouse by the Commissioner of Taxation at the relevant date.</span></p></td></tr><tr><td colspan="2" style="padding-right:3.62pt; padding-left:3.62pt; vertical-align:top"><p class="Tabletext"><span>The resulting amount is the </span><span style="font-weight:bold">amount in relation to the superannuation interest</span><span> at the relevant date.</span></p></td></tr></tbody></table> ``` (2) For Step 1 of the table in subregulation (1), the gross value of the superannuation interest at the relevant date is the gross value of the interest as determined in accordance with the regulation in this Division that applies to the interest.