For a more detailed explanation of the valuation of revsionary income streams, please refer to the guidance notes. For a more detailed explanation of the special value, please refer to the guidance notes. the value reported is the special value of the For capped defined benefit income streams – superannuation interest that supports the income stream on the commencement date. For a more detailed explanation of the special value, please refer to the guidance notes. For limited recourse borrowing repayments the value is the credit arising from the loan – repayment. For a more detailed explanation of the value, please refer to the guidance notes. For full and partial commutations of an account superannuation income stream – the value is the amount of the superannuation lump sum For full commutations of a capped defined benefit income stream the is the debit – value, just before the superannuation lump sum is paid, of the superannuation interest that supports the capped defined benefit income stream. For a more detailed explanation of the debit value, please refer to the guidance notes. For partial commutations of a capped defined benefit income stream the value is the – debit value, multipled by the following fomula: 1 (special value just after commutation ÷ special value just before commutation) – For a more detailed explanation of the debit value, special value just after commutation and special value just before commutation, please refer to the guidance notes. For a structured settlement contribution this is the value of the contribution made to a – complying superannuation fund when notifying the provider that it is to be excluded from the non-concessional contributions cap.. For a super income stream that stops being in the retirement phase the value of the – superannuation interest at the relevant time. For a more detailed explanation of the value, please refer to the guidance notes.
For a more detailed explanation of the valuation of revsionary income streams, please refer to the guidance notes. For a more detailed explanation of the special value, please refer to the guidance notes. For capped defined benefit income streams – the value reported is the special value of the superannuation interest that supports the income stream on the commencement date. For a more detailed explanation of the special value, please refer to the guidance notes. For limited recourse borrowing repayments – the value is the credit arising from the loan repayment. For a more detailed explanation of the value, please refer to the guidance notes. For full and partial commutations of an account superannuation income stream – the value is the amount of the superannuation lump sum For full commutations of a capped defined benefit income stream – the is the debit value, just before the superannuation lump sum is paid, of the superannuation interest that supports the capped defined benefit income stream. For a more detailed explanation of the debit value, please refer to the guidance notes. For partial commutations of a capped defined benefit income stream – the value is the debit value, multipled by the following fomula: 1 – (special value just after commutation ÷ special value just before commutation) For a more detailed explanation of the debit value, special value just after commutation and special value just before commutation, please refer to the guidance notes. For a structured settlement contribution – this is the value of the contribution made to a complying superannuation fund when notifying the provider that it is to be excluded from the non-concessional contributions cap.. For a super income stream that stops being in the retirement phase – the value of the superannuation interest at the relevant time. For a more detailed explanation of the value, please refer to the guidance notes.
Transfer_balance_account_report_draft_tracked_v1.0.2.docx