106Specific information—the interest is in the growth phase, and is an accumulation interest other than a partially vested accumulation interest

106 Specific information—the interest is in the growth phase, and is an accumulation interest other than a partially vested accumulation interest

For the purposes of subparagraph 104(1)(g)(i), the growth phase information for the superannuation interest is as follows: (a) the value of the benefits (before any taxes or other charges have been deducted) that would have been payable in respect of the interest at the appropriate date if the member spouse had voluntarily ceased to be a member of the plan at that date; (b) if 2 or more member information statements for the member spouse and the interest have been provided to the member, and the appropriate date is between the valuation date stated in one statement (the earlier statement) and the valuation date stated in the next statement (the next statement): (i) the value of the interest, as stated in the earlier statement; and (ii) the value of the interest, as stated in the next statement; and (iii) the amount, and the date, of any rollover or transfer by the member, or partial payment to the member, in the period beginning on the day after the valuation date stated in the earlier statement and ending at the end of the valuation date stated in the next statement; (c) if at least one member information statement for the member spouse and the interest has been provided to the member, and the appropriate date is before the valuation date stated in the first member information statement provided to the member (the first statement): (i) the value of the interest, as stated in the first statement; and (ii) the value of the interest at the date when the interest was acquired; and (iii) the amount, and the date, of any rollover or transfer by the member, or partial payment to the member, in the period beginning on the date when the interest was acquired and ending at the end of the valuation date stated in the first statement; (d) if at least one member information statement for the member spouse and the interest has been provided to the member, and the appropriate date is after the valuation date stated in the most recent statement: (i) the value of the interest, as stated in the most recent statement; and (ii) the value of the interest at the date when the information is provided; and (iii) the amount, and the date, of any rollover or transfer by the member, or partial payment to the member, in the period beginning on the day after the valuation date stated in the most recent statement and ending at the end of the day when the information is provided; (e) if no member information statement for the member spouse and the interest has been provided to the member: (i) the value of the interest at the date when the interest was acquired; and (ii) the value of the interest at the date when the information is provided; and (iii) the amount, and the date, of any rollover or transfer by the member, or any partial payment to the member, in the period beginning on the day after the date when the interest was acquired and ending at the end of the day when the information is provided; (f) if the interest is in a regulated superannuation fund or an RSA: (i) the amount of restricted non‑preserved benefits that had accrued to the member, and would be payable to the member, if the member were to resign from the member’s employment on the date when the information is provided; and (ii) the amount (if any) of the member’s unrestricted non‑preserved benefits; (g) if the interest is in an approved deposit fund—the amount, at the date when the information is provided, of the member’s unrestricted non‑preserved benefits; (h) if: (i) a payment that would have been a superannuation lump sum (within the meaning of the Income Tax Assessment Act 1997) had been made in respect of the interest at the date when the information is provided; and (ii) the amount of the payment had been the amount payable to the member if the member had voluntarily ceased to be a member of the plan; the value: (iii) that each of the components of the superannuation lump sum would have had under Subdivision 307‑C of that Act; and (iv) that each of the elements of the taxable component would have had under Subdivision 307‑E of that Act (if applicable); (i) if the trustee has given information under Division 2.5 of the SIS Regulations to each member of the plan that the plan is to be reconstructed or terminated—a statement to this effect.