Superannuation Industry (Supervision) Regulations 1994

PART 8 - FINANCIAL REPORTING  

REGULATION 8.02B  

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.