For the purposes of this Division, the purchase price in respect of a buy - back of a share is:
(a) if the seller has received or is entitled to receive an amount or amounts of money as a result of or in respect of the buy - back--that amount or the sum of those amounts; or
(b) if the seller has received or is entitled to receive property other than money as a result of or in respect of the buy - back--the market value of that property at the time of the buy - back; or
(c) if the seller has received or is entitled to receive both an
amount or amounts of money and property other than money as a result of or in
respect of the buy - back--the sum of that amount or those amounts and the
market value of that property at the time of the buy - back.