# Forensic Questions — Bounty #06

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

## Q1 (easy) — Threshold

What is the FBT car parking threshold for FY2025 (year ending 31 March 2025), and what is the source?

## Q2 (easy) — 1km radius

Is the 1km radius measured straight-line or by walking distance? Which source authority resolves this?

## Q3 (load-bearing) — Post-TR 2021/2 scope

Before TR 2021/2, an employer might argue that parking at a hotel or a church-owned carpark was not a "commercial parking station" because it was ancillary to a primary business (hotel guests, church attendees). Post-TR 2021/2, is that argument still available?

_(The reviewer should cite the specific paragraphs of TR 2021/2 that expanded the ATO's view, and comment on whether that expansion is settled or still subject to challenge.)_

## Q4 (medium) — "All-day parking" definition

The engine assumes "all-day parking" means 6+ hours continuous parking. What does TR 2021/2 or its predecessor say about the minimum duration? Is there any authority for a longer requirement (e.g. 8 hours)?

## Q5 (medium) — "Lowest fee" methodology

If Station 3's early-bird rate requires arrival by 09:30 and departure after 15:30, but Station 1's early-bird rate has different constraints, is it correct to compare early-bird rates head-to-head? Or should the engine only use the fees that would apply to a "normal" employee's parking pattern?

## Q6 (open) — What's missing?

What has the engine not caught that a competent FBT practitioner would test?

Candidates:
- The "40% capacity rule" for whether a facility is a commercial parking station
- Parking that is provided on a shift-work basis
- Multiple employers in the same building sharing parking bays
- The residual-benefit alternative treatment for parking not caught by s 39A