114Specific information—the interest is in the growth phase and held as a result of employment in which the member is no longer engaged

114 Specific information—the interest is in the growth phase and held as a result of employment in which the member is no longer engaged

(1) For the purposes of paragraph 111(1)(h), the growth phase information for the superannuation interest is set out in this section. (2) If the benefit in respect of the superannuation interest is payable only as a lump sum, the growth phase information includes: (a) if the member were able to take, and did take, the benefit in respect of the interest at the appropriate date, either: (i) the amount of the lump sum that would be payable at the appropriate date; or (ii) if that amount is calculated by reference to the indexation of 2 or more specified lump sums—the amount of each lump sum at the appropriate date; (excluding any superannuation contributions surcharge payable in respect of the interest); and (b) if the amount of the lump sum is calculated by reference to the indexation of the amount of one or more specified lump sums—the method of indexation in respect of each lump sum; and (c) the earliest date when the benefit may be paid to the member (other than for death or disability). (3) If the benefit in respect of the superannuation interest is payable only as a pension, the growth phase information includes: (a) if the amount of the pension payable is calculated by reference to the conversion of a lump sum amount when the pension begins to be paid: (i) the amount of the lump sum at the appropriate date (excluding any superannuation contributions surcharge payable in respect of the interest), if the member were able to take, and did take, the benefit in respect of the interest at that date; and (ii) if the amount of the lump sum is calculated by reference to the indexation of the lump sum—the method of indexation; and (iii) the factor for converting the lump sum to a pension that will apply at the earliest date when the benefit may be paid to the member (other than for death or disability); and (b) if paragraph (a) does not apply: (i) the amount of the pension at the appropriate date (excluding any superannuation contributions surcharge payable in respect of the interest), if the member were able to take, and did take, the benefit in respect of the interest at that date; and (ii) if the amount of the pension is determined by increasing a fixed amount in accordance with an index until the earliest date when the benefit may be paid to the member (other than for death or disability)—details about the method used to increase the amount of the pension; and (c) if the pension is indexed when it begins to be paid—the method of indexation; and (d) a statement about whether there is any reversionary beneficiary who is a non‑member spouse in relation to the pension benefit and, if so, the proportion of the ongoing pension payments that would be payable to the reversionary beneficiary on the death of the member; and (e) the earliest date when the benefit may be paid to the member (other than for death or disability). (4) If the benefit in respect of the superannuation interest is payable as a lump sum, a pension, or a combination of a lump sum and a pension, the growth phase information includes: (a) the information mentioned in paragraphs 113(1)(d) and (e); and (b) the information mentioned in subsections (2) and (3) of this section. (5) In any case, the growth phase information includes: (a) the amount (if any) of the member’s unrestricted non‑preserved benefits at the date when the information is provided; and (b) the information mentioned in paragraphs 113(1)(k), (n), (o), (p) and (q).