Document ID: chunk:federal_register_of_legislation:C2024C00866:section:48e
Version: federal_register_of_legislation:C2024C00866
Segment Type: section
Provision Reference: s 48E
Character Range: 707748–708604

48E  Dispositions more than 5 years old to be disregarded
  This Division does not apply to a disposition of ordinary income that took place:
 (a) more than 5 years before the time when:
 (i) the person who disposed of the ordinary income; or
 (ii) if the person who disposed of the ordinary income was, at the time of disposition, a member of a couple—the person's partner;
  became eligible to receive a service pension, income support supplement or a veteran payment; or
 (b) less than 5 years before the time referred to in paragraph (a) and before the time when the Commission is satisfied that the person who disposed of the ordinary income could reasonably have expected that the person or the person's partner would become eligible to receive a service pension, income support supplement or a veteran payment.

Division 9—Self‑employment programs