sec.203Assessment of benefits

### sec.203 Assessment of benefits When assessing the value of benefits derived or to be derived under a relevant contract, the Supreme Court must have regard to the evidence before it about the following— the value of cash and other property that came into the possession or under the control of the prescribed respondent or someone else at the request, or by the direction, of the prescribed respondent because of the relevant contract; the value of any benefit provided for the prescribed respondent or someone else at the request or by the direction of the prescribed respondent because of the relevant contract; the value of the prescribed respondent’s property before and after the making of the relevant contract; the prescribed respondent’s income and expenditure before and after the making of the relevant contract. The court— may treat as the value of the benefit the value the benefit would have had if received when the valuation is being made; and without limiting paragraph (a) , may have regard to any decline in the purchasing power of money between the time the benefit was received and the time the valuation is being made. (sec.203-ssec.1) When assessing the value of benefits derived or to be derived under a relevant contract, the Supreme Court must have regard to the evidence before it about the following— the value of cash and other property that came into the possession or under the control of the prescribed respondent or someone else at the request, or by the direction, of the prescribed respondent because of the relevant contract; the value of any benefit provided for the prescribed respondent or someone else at the request or by the direction of the prescribed respondent because of the relevant contract; the value of the prescribed respondent’s property before and after the making of the relevant contract; the prescribed respondent’s income and expenditure before and after the making of the relevant contract. (sec.203-ssec.2) The court— may treat as the value of the benefit the value the benefit would have had if received when the valuation is being made; and without limiting paragraph (a) , may have regard to any decline in the purchasing power of money between the time the benefit was received and the time the valuation is being made. - (a) the value of cash and other property that came into the possession or under the control of the prescribed respondent or someone else at the request, or by the direction, of the prescribed respondent because of the relevant contract; - (b) the value of any benefit provided for the prescribed respondent or someone else at the request or by the direction of the prescribed respondent because of the relevant contract; - (c) the value of the prescribed respondent’s property before and after the making of the relevant contract; - (d) the prescribed respondent’s income and expenditure before and after the making of the relevant contract. - (a) may treat as the value of the benefit the value the benefit would have had if received when the valuation is being made; and - (b) without limiting paragraph (a) , may have regard to any decline in the purchasing power of money between the time the benefit was received and the time the valuation is being made.