What changed since round one
Round one’s file applied brought-forward losses only against net exempt income, never against assessable income; all five reviewers said FIX; revision 2 is a different file. See Bounty #11 for the story and the round-one findings.
Scope
A single non-corporate Australian-resident individual; ITAA 1997 s 26-55, 36-10, 36-15, 36-20 and 4-15. Where residency, corporate status or a receipt’s character is not given, the rules answer “unknown” rather than a figure.
The file
Revision 2: div36_rev2.le, SHA-256 aa97844c777b9b46b38aa69b83fe5a6f151f13ac303b2bea3883ae20a5bc6b8d, 51 rules, 36 scenarios, 205 test cases, measured on LogicalEnglish2 @ 445b4da, SWI-Prolog 9.0.4.
Revision 2 is under review and has not yet been accepted by reviewers. Their verdicts will be published here.
A REJECT is worth the same as an ACCEPT
We want to be unambiguous about this because the incentive matters. Phase 1’s most valuable finding by information-per-dollar was a reviewer who rejected our brief outright — the question itself was defective. He was paid in full and it changed how we write briefs.
If this file is sound, say so and take the fee. If it’s rotten, say that and take the same fee. A polite approval of something wrong is the one outcome we can’t use. The fee is $1,300 ex GST, whichever way your verdict lands.
Timeline
26 September 2026: revision 2 issued to reviewers.
10 October 2026: verdicts due.
Reviewers, revision 2
Verdicts due 10 October 2026.
Send your verdict
Return the verdict form (attachment 03) filled in, as the .md file attached to your email. Add any prose you like in the email itself.
Email it to support@lodgeit.net.au, subject “Bounty #12 verdict - Div 36 LE rules revision 2”. Questions welcome at any stage.