Limit on in‑house assets
83D Limit on in‑house assets
The market value of the fund’s in‑house assets (other than shares in the capital of listed public companies) at the end of a year of income must not exceed the prescribed percentage of the base amount in relation to the fund at that time.
The fund’s in‑house assets at the end of a year of income must not include more than 5% of the voting shares in any listed public company that is the employer‑sponsor or is an associate of the employer‑sponsor.
This provision refers to the regulations (prescribed percentage
). Made under this Act:
- Superannuation Industry (Supervision) Regulations 1994 · under s 353
15 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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