# Forensic Questions — Bounty #04

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

Six questions. Q3 is the load-bearing. Q6 is the open finder.

## Q1 (easy) — Rates

What are the first-year and subsequent-year pool rates under Subdiv 328-D?

## Q2 (easy) — Low-pool-value threshold

What is the low-pool-value threshold at which the entire pool balance is written off, and which section sets it?

## Q3 (load-bearing) — Additions with < 100% taxable purpose

Suppose Asset P1 (ride-on mower) is used 70% for taxable purposes and 30% for the director's personal home garden. How does the pool mechanic handle this? Show the numbers.

## Q4 (medium) — Disposal termination value

The old ute (D1) had an original cost of $22,000 and was sold for $6,500. Does the pool care about the original cost, the previously-claimed deductions, or only the termination value? What is the treatment if the sale proceeds exceed the pool's opening balance?

## Q5 (medium) — IAWO election interaction

The taxpayer could have elected to write off Asset P1 and P2 individually under the IAWO regime (Bounty #3). But Asset P1 ($28,000) exceeds the $20k IAWO threshold, so it goes to pool. Asset P2 ($12,500) is under the threshold — is it correct to still pool it, or must the taxpayer take IAWO on P2?

## Q6 (open) — Edge cases

What is the pool doing (or not doing) that a competent practitioner would want to sanity-check before signing off?

Candidates:
- Change in aggregated turnover crossing the $10M threshold mid-year
- SBE election in and out of simplified depreciation
- Disposal of the whole pool (cessation of business)
- Trust distributions and TAP proportion changes