71Information to be provided by trustee at end of financial year

#### 71 Information to be provided by trustee at end of financial year (1) This regulation applies in relation to a superannuation interest if: (a) the interest is in a superannuation fund that is not a regulated superannuation fund; and (b) the interest is not a percentage‑only interest; and (ba) the interest is subject to a payment split under subparagraph 90XJ(1)(c)(i) or (ii) or 90YN(1)(c)(i) or (ii) of the Act or under a splitting order made under paragraph 90XT(1)(a) or 90YY(1)(a) of the Act; and (c) the interest is in the growth phase during a particular financial year. (2) Unless the payment split is under a superannuation agreement, flag lifting agreement or splitting order in relation to which the non‑member spouse’s entitlement has been satisfied as required by Division 2.2, the trustee of the plan must give the following information to the non‑member spouse in relation to the superannuation interest for each financial year in which the interest is in the growth phase: (a) the value of the adjusted base amount applicable to the non‑member spouse at the end of the financial year; (b) the amount of the adjustment in the financial year; (c) the interest rate that applied, under Division 6.1A, to the superannuation interest for the financial year. (3) The trustee must give the information to the non‑member spouse not later than 6 months after the end of the relevant financial year. Penalty for subregulation (3): 1 penalty unit.