12
CurrentValuation of superannuation interests—the Act, s 61WD(h)
12 Valuation of superannuation interests—the Act, s 61WD(h)
(1)
This section applies for the purposes of—
(a)
the Act, Part 4A, and
(b)
the family law superannuation legislation.
(2)
The value of a contributor spouse’s superannuation interest, other than in relation to a deferred benefit, must be determined in accordance with the approved valuation method.
(3)
The value of a superannuation interest relating to a deferred benefit must be determined in accordance with the Family Law (Superannuation) Regulations 2001 of the Commonwealth, Schedule 2, Part 7.
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