# Terms — LodgeiT Labs Review Bounty

**Bounty:** bounty-11-div36-loss-sequencing-le-rules
**Prize:** AUD $750 ex GST (paid within 5 business days of verdict acceptance)
**Effort estimate:** ~2–3 hours

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## 1. What this bounty is

You are being asked to read a small file of executable rules that state Division 36 of the *Income Tax Assessment Act 1997* — how a tax loss is calculated (s 36-10), how earlier-year tax losses are deducted (s 36-15), and how net exempt income (s 36-20) interacts with both. The rules are written in **Logical English** — a controlled natural-language layer over Prolog.

Your job is to tell us whether those rules **state the law correctly**. Not whether they run. Not whether they are efficient. Not whether the software architecture is sound. Just: **does the file, read as a statement of law, agree with the statute?**

The three attachments in the artefact bundle tell you everything you need to know to do this:

- **01 — How to read a Logical English rule.** A guide written for a tax practitioner with no technical background. Start there.
- **02 — The rules themselves.** About 90 lines. Plain text.
- **03 — Verdict form.** Eight questions. Prose in an email is equally acceptable.

## 2. Prize and payment

- **AUD $750 ex GST** on acceptance of your verdict.
- Paid within **5 business days** of acceptance, by AUD bank transfer to an Australian bank account you nominate.
- **A REJECT is worth the same as an ACCEPT.** The incentive matters and we want to be unambiguous about it. If the file is sound, say so and take the fee. If it is defective, say that and take the same fee. A polite approval of something wrong is the one outcome we cannot use.

## 3. Timeline

- **Verdicts requested by:** 16 September 2026 (approximately two weeks from invitation).
- Extensions available on request — just say. Real life happens.

## 4. What you agree to when you reserve this bounty

- You will read the how-to-read guide and the rules file before you begin.
- You will submit a completed verdict (form or free-form prose email) within the timeline above, or ask for an extension.
- You will treat any non-public information supplied in the artefacts as confidential until your verdict is published.
- You will not sub-contract the substantive review work to another person without our written consent (attribution mechanics require the reviewer's identity to match the person doing the work).

## 5. What we agree to

- We will confirm receipt of your verdict within one business day.
- We will accept, reject, or ask for revision within three business days of receipt.
- If we cannot accept your verdict as submitted, we will give you a written explanation and one opportunity to revise.
- Named credit in the public reviewer registry as your default attribution posture. You may opt down at submission time (initialled or anonymous) without prize reduction.

## 6. Ask questions

*"I don't understand what this line is doing"* is **not** a sign you are doing it wrong. It is a sign we wrote it badly, and we would rather hear it than not.

Email `support@lodgeit.net.au` at any point during your review. We will get back to you within one business day.

## 7. Intellectual property

- **Your verdict.** You retain your moral rights (attribution and integrity) in the reasoning you produce. You grant LodgeiT Labs a perpetual, royalty-free, worldwide licence to publish the verdict, cite it, hash-bind it to the version of the rules file you ratified, and include it in derivative educational or marketing material.
- **The rules file.** The Logical English rules you are reviewing are part of LodgeiT Labs' open Division 36 work. Your verdict does not transfer any interest in the rules to you, nor does it create any warranty on your part as to the rules' fitness for any purpose beyond the scope of this bounty question.
- **Both.** Your verdict is published under an open licence (Creative Commons Attribution 4.0 by default). If you prefer a different licence, tell us at reservation time and we will discuss.

## 8. Attribution — the registry

Every accepted verdict is minted into a public reviewer registry with these fields:

- Reviewer name (or initials, or "Anonymous" per your election)
- Credential class (CA / CTA / CPA / FIPA / MIPA / TPB-Registered / LLB-LLM-Tax)
- Jurisdiction (default: Australia)
- Verdict hash (SHA-256 of your submitted document)
- The version of the rules file you ratified (SHA-256 hash of the `.le` file)
- Publication date

The registry is a public record. Once minted, it is not retractable except for narrow reasons (factual error in the identity fields, or your request for opt-down within 7 days of minting).

## 9. Contact and reservation

Email `support@lodgeit.net.au` with:

- Your name
- Your credential
- A short note if there is anything you want us to know about scope

We will confirm reservation within one business day. First-in-first-served; if two people reserve simultaneously we will offer both.

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*LodgeiT Labs — 2026-09-02*