67Gross value—benefits paid as pension and lump sum also payable

67 Gross value—benefits paid as pension and lump sum also payable

(1) This section applies for the superannuation interest if item 3 of the table in section 64 applies for the interest. (2) If the lump sum is payable at the relevant date, the gross value of the superannuation interest at the relevant date is the sum of: (a) the gross value of the pension at the relevant date, as determined under section 66; and (b) the amount of the lump sum. (3) If the lump sum is payable at any time after the relevant date, the gross value of the superannuation interest at the relevant date is to be determined using the method set out in Schedule 10.