59Gross value—the superannuation interest is a defined benefit interest, the benefit in respect of which is a defined benefit amount less another amount

59 Gross value—the superannuation interest is a defined benefit interest, the benefit in respect of which is a defined benefit amount less another amount

(1) This section applies for the superannuation interest if item 2 of the table in section 51 applies for the interest. (2) The gross value of the superannuation interest at the relevant date is the difference between: (a) the gross value of the defined benefit interest at the relevant date, as determined under section 52; and (b) the value at the relevant date of the other amount (see item 2 of the table in section 51). (3) For the purposes of paragraph (2)(b), if: (a) the other amount is in respect of a superannuation interest; and (b) this Division provides a method for determining an amount in relation to that kind of interest; the value of the other amount at the relevant date is to be determined in accordance with that method.