# Cover note: CGT event A1 rules, Bounty #14

**File under review:** `cgt_a1.le`, SHA-256 `3cdb679a02e4cda09101cd8014b1b3db34de32be4603a1b4f5ff9b9953f2ad00` (v1.2, 28 Oct 2026). Status: **under review**. It is not certified or ratified; your verdict is what decides that.

**What it is.** The law of CGT event A1 and the s 102-5 net capital gain method statement, written as Logical English rules a machine runs: 114 rules, 62 fictional scenarios, 163 embedded tests, all passing on a pinned reasoner, zero rules no test reaches. Every figure in every scenario was worked by hand from the Act before the file was run; the working is in the comment above each scenario.

**What we are paying for.** Your own qualified judgement that the rules state the law. Read the rules against the statute; you do not need to install or run anything. ~6 hours; $1,300 ex GST; the fee is the same whatever your verdict, and a REJECT is worth exactly as much to us as an ACCEPT.

**What to return.** `VERDICT_FORM.md`, filled in, as an attachment. We hash it, so your verdict is bound to exactly what you submitted and to the file SHA above.

**Where to start.** `HOW_TO_READ.md` (ten minutes), then the file's header (scope and refusals), then Part G and Part I of the file, which is where the money is. `open_questions.md` lists the 17 points where the statute leaves something to judgement or we had to choose; Q2 (loss order) is the one we most want your view on.

**AI use.** You may use AI to find provisions or test your understanding. The verdict, findings and fact patterns must be yours, and the form asks you to say which provisions you read yourself.

Questions to the bounty contact on the page. We follow up on every verdict with specific questions; that round is paid as part of the same fee.