# Forensic Questions — Bounty #09

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

## Q1 (easy) — Active asset definition

What are the three main limbs of the active-asset definition under s 152-40(1)?

## Q2 (easy) — Rent exclusion

Under s 152-40(4)(e), what is the "main use to derive rent" exclusion? Does it apply automatically once rent is derived, or is there a proportional test?

## Q3 (load-bearing) — TR 2019/1 methodology

Per TR 2019/1, how does the ATO determine whether the "main use" of a mixed-use property is to derive rent? What proxies (floor area, rental value, time) does the ruling accept?

_(The reviewer should cite the specific paragraphs of TR 2019/1 that establish the proportional methodology.)_

## Q4 (medium) — Half-of-ownership test

Under s 152-35, the asset must be an active asset for at least half the ownership period. In the worked example, does the vacant period (if it existed) count toward active-asset time, excluded time, or neither?

## Q5 (medium) — Connected-entity use

If STU Investments leased the building to a related operating entity (e.g. STU Fabrication Pty Ltd, wholly-owned subsidiary), does s 152-40(1A) allow the connected entity's business use to count for STU Investments? What conditions apply?

## Q6 (open) — What's missing?

What is not tested by this brief that a calculator would need to handle?

Candidates:
- Assets used partly in an FBT-attributable activity
- Assets leased at below-market rent to a connected entity
- Change of trust structure or partnership composition during ownership
- Improvements to the asset that change its character