Income Tax Assessment Regulations 1997 (Repealed)
PART 3
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SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-D
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Superannuation interests
REGULATION 307-205.02B
307-205.02B
PUBLIC SECTOR SUPERANNUATION SCHEMES
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VALUE OF AN INTEREST
A superannuation interest in a public sector superannuation scheme is to be valued:
(a) by using the practice for valuing a superannuation interest (other than an interest that supports a superannuation income stream mentioned in subparagraph 307-205.02(1)(a)(i) ) that was used by the scheme immediately before 28 June 2007; or
(b) if there was not a practice for valuing an interest at that time - by using the method in subregulation 307-205.02(2) .
View history note
Hide history noteA superannuation interest in a public sector superannuation scheme is to be valued:
(a) by using the practice for valuing a superannuation interest (other than an interest that supports a superannuation income stream mentioned in subparagraph 307-205.02(1)(a)(i) ) that was used by the scheme immediately before 28 June 2007; or
(b) if there was not a practice for valuing an interest at that time - by using the method in subregulation 307-205.02(2) .
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