53Gross value—accumulation interest (other than a partially vested accumulation interest): more straight‑forward cases

53 Gross value—accumulation interest (other than a partially vested accumulation interest): more straight‑forward cases

(1) This section applies for the superannuation interest if item 3 of the table in section 51 applies for the interest. There is evidence from the trustee of the value of gross benefits that would be payable if the member spouse were to cease being a member at the relevant date (2) If: (a) evidence before the court includes a statement issued by the trustee of the plan in which the superannuation interest is held; and (b) that statement sets out 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 relevant date if the member spouse had voluntarily ceased to be a member of the plan at that date; the gross value of the superannuation interest at the relevant date is that value set out in the statement. There is evidence of a member statement setting out the value of the superannuation interest at the relevant date (3) If: (a) evidence before the court includes a member information statement for the member spouse setting out the value of the superannuation interest at the relevant date; and (b) that statement (or that value set out in the statement) has been provided to the member spouse; and (c) subsection (2) does not apply; the gross value of the superannuation interest at the relevant date is that value set out in the statement.