Commonwealth Consolidated Regulations

SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 8.02B

    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.