The dutiable value of
a dutiable transaction referred to in section 82(b) is —
(a) the
consideration for the dutiable transaction; or
(b) the
unencumbered value of the business licence the subject of the transaction at
the time when liability for duty on the transaction arises if —
(i)
there is no consideration for the transaction; or
(ii)
the consideration cannot be ascertained when liability
for duty on the transaction arises; or
(iii)
the unencumbered value is greater than the consideration
for the transaction.