Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102a:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102A (pt 2/2)
Character Range: 819573–820348

to have transferred an interest in that property or a right to receive income from that property, as the case may be.
 (6) In this Division, unless the contrary intention appears:
 (a) a reference to the arm's length consideration in respect of a transfer of a right to receive income from property is a reference to the consideration that might reasonably be expected to have been received or receivable in respect of the transfer if the right had been transferred under an agreement between independent parties dealing at arm's length with each other in relation to the agreement and transfer; and
 (b) a reference to the amount of consideration is, in a case where consideration is paid or given otherwise than in cash, a reference to the money value of the consideration.