In determining values for the purposes of this Part (other than Division 4), the date of valuation is the date on which the value of the residuary estate is ascertained after—
(a) the payment of any amount specified in section 70H(4)(a); and
(b) the setting aside of any fund sufficient to provide for any pecuniary legacies bequeathed by the deceased's will in accordance with section 70H(4)(b).
S. 70G inserted by No. 41/2017 s. 11.