Superannuation Industry (Supervision) Amendment Regulation 2012 (No. 2) (183 of 2012)
Schedule 1 Amendments
[5] After regulation 8.02A
insert
8.02B Asset must be valued at market value
For subsection 35B (2) of the Act, for the year of income 2012–13 and any later year of income, when preparing accounts and statements required by subsection 35B (1) of the Act, an asset must be valued at its market value.
Note Market value is defined in subsection 10 (1) of the Act.
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