(1) If, under a provision of this Subdivision, the value of an asset or investment at a particular time is the value provided for by this section, that value is:
(a) if paragraph (b) does not apply--its * market value at that time; or
(b) the amount stated to be its current market value, at that time or a time in the 12 months preceding that time, in a statutory declaration by:
(i) if the entity is a company--the directors of the company; or
(ii) if the entity is a unit trust--the trustees of the unit trust.
(2) Paragraph (1)(b) does not apply if the Commissioner reasonably believes that the amount stated in the statutory declaration to be the * market value of the asset or investment at the relevant time is inaccurate.