Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For this Part, the base amount allocated to the non‑member spouse , in relation to a superannuation interest, is:
(a) in the case of an interest that is identified in a superannuation agreement or flag lifting agreement:
(i) the base amount specified in the agreement in relation to the interest for the purposes of Part VIIIB of the Act, rounded, if necessary, in accordance with subregulation (2); or
(ii) the base amount calculated in accordance with a method specified in the agreement, rounded, if necessary, in accordance with subregulation (2); and
(b) in the case of an interest in relation to which a splitting order applies -- the base amount allocated to the non‑member spouse by the court under subsection 90MT (4) of the Act, rounded, if necessary, in accordance with subregulation (2).
(2) For subregulation (1):
(a) a base amount that includes a part of a dollar that is less than 50 cents is to be rounded down to the nearest dollar; and
(b) a base amount that includes a part of a dollar that is 50 cents or more is to be rounded up to the nearest dollar.