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Taxation and revenue collection

Assets Average Scheme Property Value Amount

Status: Standard

Definition
This is the value, as at the relevant date, of the average value of the scheme property.
Guidance
The average value of scheme property refers to an amount which is the greater of:
(a) the current value of scheme property; and
(b) an amount derived from the averaging of the actual value of scheme property for up to the last two preceding financial years (starting from when the registered scheme's Responsible Entity is first authorised to operate a registered scheme) and the forecast value of the scheme property for the remainder of that financial year.
Unique identifier
http://api.gov.au/definition/trc/de13088
Used by
Australian Securities and Investments Commission
Type
float
Syntax specifics
xbrl
name : Assets.AverageSchemePropertyValue.Amount
period : instant
balance : debit
classification : baf/bafpo/bafpo1.02.13
API url
https://api.gov.au/definitions/api/definition/trc/de13088