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20 Dec 077 SMSF: calculating market value ratio of in-house assets for section 75 SIS Act purposes - SMSFD 2007/D3

This draft Self Managed Superannuation Funds Determination was released on 19 December 2007 for public comment by 1 February 2008. Its full title is "Self Managed Superannuation Funds: when calculating the market value ratio of in-house assets for the purposes of section 75 of the Superannuation Industry (Supervision) Act 1993 is it permissible for a self managed superannuation fund to value units held in a related unit trust at historical cost (purchase price)?" The answer given is No.

For a copy of SMSFD 2007/D3, go here

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