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SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 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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