# Forensic Questions — Bounty #02

**Companion file to:** `01-brief.md`

Six questions, easy → hard. Q3 is the load-bearing question. Q6 is deliberately open-ended.

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## Q1 (easy) — Table selection

Under TR 2024/4, is the mini-excavator in Table A (industry-specific) under an ANZSIC code applicable to plumbing services, or in Table B (general asset class) under construction/earthmoving?

## Q2 (easy) — Effective-life value

Assuming the correct table is identified, what effective life does TR 2024/4 give for a "mini-excavator (crawler or wheeled)" for FY2024–25?

## Q3 (load-bearing) — s 40-102 interaction

The taxpayer chose the Commissioner's determination route (s 40-95(2)). Suppose the Commissioner's determination gives 5 years but s 40-102 lists a shorter statutory cap for this asset. Which prevails, and why?

_(This question separates skim-readers from careful ones. The statute is unambiguous on the answer once you find the right sub-section, but the calculator must implement the interaction correctly.)_

## Q4 (medium) — Self-assessment election

If the taxpayer had elected self-assessment under s 40-95(3), what test does s 40-105 require them to satisfy? Would that test likely produce the same 5-year answer, a shorter answer, or a longer answer for a plumbing subcontractor's second-hand excavator?

## Q5 (medium) — Days-held vs days-ready-for-use

The engine used 291 days from acquisition (14 Sep 2024) to year-end. Should the count instead be from the date the asset was first used or installed ready for use per s 40-60? Under what facts would these two dates diverge, and how does the engine handle that?

## Q6 (open) — Anything else

What has this brief and worked example not tested that a competent practitioner would test before shipping this into production?

Examples of areas the calculator could plausibly get wrong:
- Second-hand vs new asset treatment
- Aggregated turnover threshold for SBE simplified depreciation election (crossover with Bounty #4)
- Immediate asset write-off for SBEs (crossover with Bounty #3)
- Balancing adjustment on eventual disposal
- Any interaction with the small-business boost measures for FY2023–24 and FY2024–25