Most significantly, you will be given information about the value of the superannuation interest. If the interest is an accumulation interest, the information will also tell you whether or not the interest is ‘splittable’ as well as whether or not the superannuation interest is already subject to a payment split or payment flag.
The information you receive may depend on whether the interest is in the growth phase, or the payment phase. If the person has retired, it will be in the payment phase and you will get information about what type of pension is being paid.
If the interest is a defined benefit interest, you will get different information, so it can be actuarially valued. These statements can be more difficult to understand and calculate than statements relating to accumulation interests.
You should always obtain information pertaining to the value of a superannuation interest before agreeing to a superannuation split. If you are going through court proceedings, you will need information from the super fund that values the superannuation interest in order for the court to make a determination as to any appropriate superannuation split.