The value of foreign shareholdings should be obtained from the internet by accessing the last sale price published on the relevant foreign stock exchange website. (The Investment Database Unit will assist in obtaining the latest value).
The last sale price is converted into Australian dollars using the PIPS PC Exchange Rate History Tables. These tables are maintained and updated on a fortnightly basis by the Investment Database Unit using exchange rates sourced from the Commonwealth Bank or OANDA.
Shares traded in exempt stock markets are:
If it appears than an institution's shares are being traded in an exempt market, details should be forwarded to the Investment Database Unit.
More ? [2]
Deeming of shares traded overseas
9.5.5/Deemed Income from Listed Securities, Derivative Investments & Foreign Shareholdings [3]
Links
[1] https://clik.dva.gov.au/user/login?destination=node/16010%23comment-form
[2] https://clik.dva.gov.au/book/export/html/16010#tgt-cspol_part9_ftn512
[3] https://clik.dva.gov.au/compensation-and-support-policy-library/part-9-principles-determining-pension-rate/95-deeming-provisions/955-deeming-shares-investments
[4] https://clik.dva.gov.au/book/export/html/16010#ref-cspol_part9_ftn512