the consideration given by the taxpayer for the right is less than or equal to the indexed cost base (or cost base in the first 12 months) of the right to the trustee; and
boleng ba diphepelo tse lefiswang lekgetho bo tla ba ka tlase ho moedi wa ngodiso o tlamang kapa wa boingodiso ba boithaopi (efe kapa efe ya tse amehang) nakong ya dikgwedi dife kapa dife tse latellanang tse 12;