Statutory Definitions |
market value "market value", in relation to any thing, means the price which that thing would fetch if sold in a transaction between independent persons dealing at arm's length;
ACT 53 - INCOME TAX ACT 1967
2. Interpretation. |
market value "market value" means the value of:- (a) building which is not intended for sale, excluding specific buildings; or (b) building which is intended for sale but has not been sold, excluding residential building and specific buildings, as valued by a registered valuer within three months before the contribution to the Fund is made;
PU(A) 001/2011 - WATER SERVICES INDUSTRY (SEWERAGE CAPITAL CONTRIBUTION FUND) REGULATIONS 2011
2. Interpretation |
market value "market value", in relation to any thing, means the price which that thing would fetch if sold in a transaction between independent persons dealing at arm's length;
ACT 543 - PETROLEUM (INCOME TAX) ACT 1967 (Revised 1995)
2. Interpretation. |