57Gross value—the benefit in respect of the superannuation interest is the greater of a defined benefit interest and an accumulation interest (other than a partially vested accumulation interest)

57 Gross value—the benefit in respect of the superannuation interest is the greater of a defined benefit interest and an accumulation interest (other than a partially vested accumulation interest)

(1) This section applies for the superannuation interest if item 6 of the table in section 51 applies for the interest. (2) The gross value of the superannuation interest at the relevant date is the greater of: (a) the gross value of the defined benefit interest at the relevant date, as determined under section 52; and (b) the gross value of the accumulation interest at the relevant date, as determined under section 53 or 54.