22Valuation of superannuation interests—the Act, s 14R(g)

22 Valuation of superannuation interests—the Act, s 14R(g)

22 Valuation of superannuation interests—the Act, s 14R(g)

(1) This section applies for—

(a) the Act, Part 4A, and

(b) the family law superannuation legislation.

(2) The value of a contributor’s superannuation interest must be determined in accordance with the following methods—

(a) for a benefit, other than in relation to a deferred benefit—the approved valuation method,

(b) for a benefit relating to a deferred benefit—the method set out in the Family Law (Superannuation) Regulations 2025 of the Commonwealth, Schedule 3, Part 8.

(3) In this section—

approved valuation method means—

(a) for benefits under the Police Superannuation Scheme—Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025, Schedule 2, Part 5 made under the Family Law (Superannuation) Regulations 2025 of the Commonwealth, or

(b) for benefits under the superannuation scheme established by the Police Association Employees (Superannuation) Act 1969—Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025, Schedule 2, Part 6 made under the Family Law (Superannuation) Regulations 2025 of the Commonwealth.