# Forensic Questions — Bounty #03

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

Six questions. Q4 is the load-bearing question. Q6 is the open-ended finder.

## Q1 (easy) — Threshold

What is the per-asset IAWO threshold for FY2024–25, and what is the statutory instrument that sets it?

## Q2 (easy) — SBE eligibility

For FY2024–25, what is the aggregated turnover threshold that determines SBE status for IAWO purposes?

## Q3 (medium) — "Held ready for use"

Asset E (delivery scooter) was acquired on 3 Mar 2025 but first used on 20 Jul 2025 (post-year-end). The engine says NOT ELIGIBLE for FY2024–25. Is that correct? What if the scooter was delivered to the taxpayer's premises on 25 Jun 2025 but had a broken indicator that meant it wasn't roadworthy until 20 Jul 2025 — does that change the answer?

## Q4 (load-bearing) — The "set" question

Asset A (espresso machine, $18,900) and Asset D (coffee grinder, $4,200) were purchased together, from the same supplier, on the same day, with a single invoice. The calculator treats them as two separate assets.

**Is that correct under s 328-180 and any relevant ATO guidance?** Would your answer differ if the invoice described them as "espresso set" with a combined price of $23,100? Would it differ if the two items are physically separable and functionally independent (they are)?

## Q5 (medium) — Aggregation

If DEF Cafés has a related entity (say, DEF Baked Goods Pty Ltd, common ownership), how would that affect the SBE turnover calculation? Trace the aggregation rules in s 328-115.

## Q6 (open) — What did we miss?

What edge case is the calculator plausibly getting wrong that this worked example does not surface?

Candidates worth considering:
- Trade-in of an old asset partially offsetting the new cost
- Financed purchase (hire purchase or chattel mortgage) and how "cost" is measured
- Second-hand assets and whether IAWO applies (it does — but there was a period when it didn't for larger SBEs)
- The FY2025–26 transition and whether that is baked in yet