50Simplified outline of this Division

50 Simplified outline of this Division

Section 51 uses a formula to calculate the value of a superannuation interest of the member spouse that is in the growth phase. This value is needed for paragraph 44(1)(a).

The formula in section 51 has a term called the gross value of the superannuation interest at the relevant date. The remaining sections in this Division calculate that gross value.

Note: This Division does not apply to certain kinds of superannuation interests, including interests covered by subsection 44(2).