Section 367 — Income Tax Act 2007: The amount of value received

The amount of value received 367 In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of this Chapter is given by the corresponding entry in column 2 of the table. Provision The amount of value received Section 366(1)(a) The amount received by the investor Section 366(1)(b) The amount of the liability Section 366(1)(c) The amount of the loan or advance, less the amount of any repayment made before the investment is made Section 366(1)(d) The cost to the CDFI of providing the benefit or facility, less any consideration given for it by the investor or any associate of the investor Section 366(1)(e) or (f) The difference between the market value of the asset and the consideration (if any) received for it Section 366(1)(g) The amount of the payment