consideration
means anything of value given and accepted in exchange for goods or services, including—
| a) |
money. property, a cheque or other negotiable instrument, a token, a ticket, electronic credit, credit, debit or electronic chip or similar object; |
| b) |
labour, barter or other goods or services; |
| c) |
loyalty credit or award, coupon or other right to assert a claim; or |
| d) |
any other thing, undertaking, promise, agreement or assurance, |
irrespective of its apparent or intrinsic value, or whether it is transferred directly or indirectly, or involves only the supplier and consumer or other parties in addition to the supplier and consumer;
Transfer Duty Act, 1949
