Document ID: chunk:federal_register_of_legislation:C2025C00162:section:198jh:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 198JH (pt 2/2)
Character Range: 602069–602552

are to be disregarded:
 (d) in a subparagraph (b)(i) case—the partner and any FTB child of the partner and any disposal of their assets; or
 (e) in a subparagraph (b)(ii) or paragraph (c) case—the FTB child and any disposal of his or her assets.

Rolling period
 (5) For the purposes of this section, the rolling period is the period comprising the income year in which the relevant disposal took place and such (if any) of the 4 previous income years as occurred after 30 June 2002.