20CAMethod for determining substantial difference from market value

#### 20CA Method for determining substantial difference from market value (1) For subsection 23DZZIF(9) of the Act, the method mentioned in subregulation (2) is prescribed for working out whether the amount of a payment or of consideration for property, goods or services is substantially different from the market value of the property, goods or services. (2) The amount of the payment or consideration is substantially different from the market value, determined in accordance with regulation 20CB, if the difference between the market value and the payment or consideration is more than 20% of the market value.