Contribution other than contributions of money
39.2For the purposes of this Act, contributions other than contributions of money shall be valued as follows:
(a)
in the case of property and services contributed by a trader in property and services, at the lowest price at which the trader offers the property and services to the public at the time when the contribution is made; and
(b)
in the case of property and services contributed by a nontrader in property and services, at the retail price for the property and services prevailing in the area in which and at the time when the contribution is made.