Document ID: chunk:federal_register_of_legislation:C2025C00162:section:198g
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 198G
Character Range: 579093–579945

198G  Amount of disposition—care receiver assets test
  If a person disposes of assets, the amount of the disposition is:
 (a) if the person receives no consideration for the destruction, disposal or diminution—an amount equal to:
 (i) the value of the assets that are destroyed; or
 (ii) the value of the assets that are disposed of; or
 (iii) the amount of the diminution in the value of the assets whose value is diminished; or
 (b) if the person receives consideration for the destruction, disposal or diminution—an amount equal to:
 (i) the value of the assets that are destroyed; or
 (ii) the value of the assets that are disposed of; or
 (iii) the amount of the diminution in the value of the assets whose value is diminished;
  less the amount of the consideration received by the person in respect of the destruction, disposal or diminution.