107Specific information—the interest is in the growth phase, and is a partially vested accumulation interest

107 Specific information—the interest is in the growth phase, and is a partially vested accumulation interest

(1) For the purposes of subparagraph 104(1)(g)(ii), 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) a statement: (i) indicating whether the Minister has approved, under section 62, a method or factors for determining the gross value of the interest; and (ii) giving details of any method or factors so approved; (c) if the application for information specifically requests the trustee to provide it and the trustee chooses to do so—the gross value of the interest at the appropriate date determined in accordance with: (i) Schedule 4; or (ii) a method or factors approved by the Minister under section 62; (d) 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 actual vested benefit in respect of the interest, as stated in the earlier statement; and (ii) if stated in the earlier statement, the total member credit at the valuation date stated in that statement; and (iii) the value of the actual vested benefit in respect of the interest, as stated in the next statement; and (iv) if stated in the next statement, the total member credit at the valuation date stated in that statement; and (v) 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; (e) 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 actual vested benefit in respect of the interest, as stated in the first statement; and (ii) if stated in the first statement, the total member credit at the valuation date stated in that statement; and (iii) the value of the actual vested benefit in respect of the interest at the date when the interest was acquired; and (iv) the total member credit at the date when the interest was acquired; and (v) 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; (f) 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 actual vested benefit in respect of the interest, as stated in the most recent statement; and (ii) if stated in the most recent statement, the total member credit at the valuation date stated in that statement; and (iii) the value of the actual vested benefit in respect of the interest at the date when the information is provided; and (iv) the total member credit at the date when the information is provided; and (v) 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; (g) if no member information statement for the member spouse and the interest has been provided to the member: (i) the value of the actual vested benefit in respect of the interest at the date when the interest was acquired; and (ii) the total member credit at the date when the interest was acquired; and (iii) the value of the actual vested benefit in respect of the interest at the date when the information is provided; and (iv) the total member credit at the date when the information is provided; and (v) 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; (h) the vesting term that applies to the interest; (i) the date when the vesting term commenced; (j) if a member information statement for the member spouse and the interest that has been provided to the member does not include the total member credit at the valuation date stated in the statement—that information; (k) 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; (l) 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; (m) 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); (n) 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.