(1)  This section applies for the purpose of determining in Division 2  –

(a) the consideration given or agreed to be given under a sale agreement; or

(b) the consideration given or agreed to be given to obtain a transfer right under a subsequent transaction.

(2)  The consideration is taken to include the amount or value of all encumbrances, whether certain or contingent, subject to which the property would be transferred in accordance with, or as contemplated by, the relevant transaction.