# Forensic Questions — Bounty #10

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

Seven questions. Q3 is the load-bearing. Q7 is the open finder.

## Q1 (easy) — Threshold

Under s 87-15(3), when is the results test mandatorily imposed as the sole path to PSB status?

## Q2 (easy) — Four tests

Name the four PSB tests and cite the section for each.

## Q3 (load-bearing) — Unrelated clients test sub-test (b)

Under s 87-20(1)(b), what does "offers or invitations to the public" mean? Does maintaining a LinkedIn profile count? Does responding to invitations from a third-party recruiter count? What evidence typically satisfies this test?

_(Reviewers should cite ATO Interpretive Decisions and any relevant case law.)_

## Q4 (medium) — Results test

Under s 87-18, all three limbs must be satisfied. What are the three limbs, and how do time-and-materials versus fixed-price engagements typically fare against each limb?

## Q5 (medium) — Employment test

Under s 87-25, the entity must engage others to perform "≥ 20% of the principal work". Does administrative help count (bookkeeper, EA)? Does a contract sub-contractor count?

## Q6 (medium) — Attribution mechanics

If no PSB test is passed, Div 86 attributes the net PSI to the individual. What is the mechanism — is it deemed salary, deemed dividend, or something else? How does it interact with the PAYG withholding regime?

## Q7 (open) — What's missing?

Candidates:
- Interposed-entity structures (trust distributing to a company distributing to Jason)
- PSI earned through partnerships
- Change of PSB status mid-year
- The general anti-avoidance provisions (Part IVA) potentially applying even where PSB is passed