A person disposes of assets by destroying, disposing of or diminishing the value of assets without adequate consideration (section 1123), and the amount of the disposition is the value disposed of less any consideration received (section 1124). Dispositions during a pension year (and, under the current rules in sections 1126AA to 1126AD, in any year) above the allowable amount (the annual limit and the five-year rolling limit set in the Act) are included in the person's assets for five years from the disposition (section 1127), and the corresponding income rules in Division 1B of Part 3.10 deem income on the disposed amount; sections 1125 to 1126 preserve the pre-2002 individual and couple rules.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.