Division of Revenue Act, 2013
R 385
means anything of value given and accepted in exchange for any property, service, act, omission or forbearance or any other thing of value, including—
| a) | any money, property, negotiable instrument, securities, investment credit facility, token or ticket; |
| b) | any labour, barter or similar exchange of one thing for another; or |
| c) | any other thing, undertaking, promise, agreement or assurance, irrespective of its apparent or intrinsic value, or whether it is transferred directly or indirectly; |