SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 8.02B Asset must be valued at market value
SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 8.02B
Asset must be valued at market valueFor 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.