82All funds—market value ratio for the 2000‑2001 year of income and later years of income

#### 82 All funds—market value ratio for the 2000‑2001 year of income and later years of income (1) This section applies to a regulated superannuation fund. (2) If the market value ratio of the fund’s in‑house assets as at the end of: (a) the fund’s 2000‑2001 year of income; or (b) a later year of income; exceeds 5%, the trustee of the fund, or, if the fund has a group of individual trustees, the trustees of the fund, must prepare a written plan. (3) The plan must specify the amount (the excess amount) worked out using the formula:  (4) The plan must set out the steps which the trustee proposes, or, if the fund has a group of individual trustees, the trustees propose, to take in order to ensure that: (a) one or more of the fund’s in‑house assets held at the end of that year of income are disposed of during the next following year of income; and (b) the value of the assets so disposed of is equal to or more than the excess amount. (5) The plan must be prepared before the end of the next following year of income. (6) Each trustee of the fund must ensure that the steps in the plan are carried out.