A person's financial assets are taken to earn ordinary income at the below threshold rate on the value up to the deeming threshold (30,000 dollars for a person not a member of a couple, 50,000 dollars for a pensioner couple, half the couple amount for a member of a non-pensioner couple, as indexed) and at the above threshold rate on the balance, calculated separately for persons not members of couples, pensioner couples (on the combined assets) and members of non-pensioner couples (sections 1076 to 1078, 1081), with the rates determined by the Minister by legislative instrument (section 1082). The actual return on a financial asset is not ordinary income (section 1083), the Minister may exempt specified financial investments and unrealisable assets (section 1084), and account-based income streams commenced from the date section 9 provides are financial assets subject to deeming.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.