104Information the trustee must provide—overview

104 Information the trustee must provide—overview

(1) For the purposes of subsection 90XZB(3) or 90YZR(3) of the Act, the information about the accumulation interest that must be provided by the trustee of the plan in response to an application referred to in that subsection is as follows: (a) if the interest is an unsplittable interest—a statement to that effect; (b) a statement indicating whether the interest is subject to a payment split or payment flag; (c) if the interest is subject to a payment split (other than under a superannuation agreement, flag lifting agreement or splitting order for which the non‑member spouse’s entitlement has been satisfied as required by Division 2 of Part 3)—the information mentioned in section 108; (d) the date of commencement of the member’s service period (within the meaning of the Income Tax Assessment Act 1997), if any; (e) the date when the member first became a member of the plan; (f) if the interest was in the payment phase at the appropriate date—the payment phase information mentioned in section 105 for the interest; (g) if the interest was in the growth phase at the appropriate date: (i) for an accumulation interest other than a partially vested accumulation interest—the growth phase information mentioned in section 106 for the interest; and (ii) for a partially vested accumulation interest—the growth phase information mentioned in section 107 for the interest; (h) if the application specifically requests the trustee to provide information about the withdrawal benefit for the member—the withdrawal benefit for the member at the date when the information is provided; (i) details of any fees that may be charged by the trustee under paragraph 98(1)(a), (b), (c), (d) or (f); (j) if known, the member’s date of birth. (2) Subsection (1) has effect subject to section 109 (about exceptions).

Note: Example: If the application specifically requests the information mentioned in paragraph (1)(h), the trustee is required to provide only the information mentioned in that paragraph to the applicant. The trustee is not required to provide any other information to the applicant under this Subdivision (see paragraph 109(1)(a)).