(1)

This regulation applies in relation to a superannuation interest if:

(a)

the interest is any of the following eligible superannuation plans:

(i)

an exempt public sector superannuation scheme;

(ii)

a superannuation fund within the meaning of the SIS Act that is not a regulated superannuation fund;

(iii)

the superannuation scheme constituted by the Superannuation Act 1922 ; and

(b)

the interest is not a percentage-only interest; and

(c)

the interest is in the growth phase during a particular financial year.

(2)

The trustee of the plan must give the following information to the non-member spouse in relation to the superannuation interest for each financial year in which the interest is in the growth phase:

(a)

the value of the adjusted base amount applicable to the non-member spouse at the end of the financial year;

(b)

the amount of the adjustment in the financial year;

(c)

the interest rate that applied, under regulation 48, to the superannuation interest for the financial year.

(3)

The trustee must give the information to the non-member spouse not later than 6 months after the end of the relevant financial year.

Penalty for subregulation (3):
1 penalty unit.