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    <title>Value of supply of goods or services where the consideration is not wholly in money</title>
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    <description>Where consideration is not wholly in money, value of supply is determined sequentially: use open market value; if unavailable, add cash consideration and any known monetary equivalent of non monetary consideration at the time of supply; if still indeterminable, use value of like kind and quality; and if necessary apply prescribed valuation mechanisms to determine the monetary equivalent and sum it with cash consideration.</description>
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      <description>Where consideration is not wholly in money, value of supply is determined sequentially: use open market value; if unavailable, add cash consideration and any known monetary equivalent of non monetary consideration at the time of supply; if still indeterminable, use value of like kind and quality; and if necessary apply prescribed valuation mechanisms to determine the monetary equivalent and sum it with cash consideration.</description>
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