77Meaning of permitted benefit—method for determining market value

#### 77 Meaning of permitted benefit—method for determining market value (1) For the purposes of subsection 23DZZIF(9) of the Act, the market value of property, goods or services is the amount that a willing purchaser would have had to pay, at the time mentioned in subsection (2), to a vendor who was willing, but not anxious, to sell. (2) The time is, for an offence or contravention of a civil penalty provision that involves: (a) a person asking for a benefit that is not a permitted benefit—when the person asked for the benefit; or (b) a person accepting a benefit that is not a permitted benefit—when the person accepted the benefit; or (c) a person offering a benefit that is not a permitted benefit—when the person offered the benefit; or (d) a person providing a benefit that is not a permitted benefit—when the person provided the benefit.