83DLimit on in‑house assets

#### 83D Limit on in‑house assets (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.