37Method for determining gross value—defined benefit less other amount

#### 37 Method for determining gross value—defined benefit less other amount (1) If the superannuation interest is a defined benefit interest the benefit in respect of which is, under the governing rules of the eligible superannuation plan in which the interest is held, the amount of a defined benefit less any other amount (other than an amount of superannuation contributions surcharge that the trustee is liable to pay in respect of the interest), the gross value at the relevant date of the interest is to be determined as the difference between: (a) the gross value at the relevant date of the defined benefit interest, determined in accordance with the method set out in regulation 29; and (b) the value at the relevant date of the other amount. (2) For the purpose of determining the value at the relevant date of the other amount under paragraph (1)(b), if: (a) the other amount is in respect of a superannuation interest; and (b) this Division provides a method for determining an amount in relation to that kind of interest; the value at the relevant date of the other amount is to be determined in accordance with that method.