A person's ordinary income for a period is the gross ordinary income from all sources for the period without any reduction other than those Division 1A allows (section 1072). An amount that is not income in the ordinary sense but is received as a lump sum (other than the excluded kinds, such as superannuation withdrawals and the amounts section 8 excludes), or that is paid other than periodically, is taken to be received over the 12 months from receipt (section 1073); the Division 1AA and 1AB rules govern employment income and its attribution to instalment periods.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.