Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) 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.
(2) 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.