Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies to a regulated superannuation fund, if the fund is a public sector fund established before 1 July 1990.
(2) At all times during the fund's 1994 - 95 year of income when the fund was in existence, the historical cost ratio of the fund's in - house assets must not exceed whichever is the greater of the following percentages:
(a) the percentage equal to the historical cost ratio of the fund's in - house assets as at the end of 1 July 1990;
(b) 10%.
(3) Section 72 is to be ignored in working out the percentage mentioned in paragraph (2)(a).