# Bounty programme reviewer registry
# Append-only-by-default: new verdicts append; existing verdict CONTENT is
# never mutated in-place (integrity of published-sha256 requires this).
# Consent-posture upgrades (attribution-only mutations ratified by fresh
# explicit reviewer consent) are the sole ratified exception, tracked via
# consent_date field in the YAML + rehashed sha256 in this index; the
# underlying verdict content is unchanged. See PR 'G4 consent upgrades'
# (2026-08-20) for the anchor precedent (Devashish Magoon + Leanne Williamson).
# Source of truth for build-time rendering of Reviewed blocks + status badges.

schema_version: 1
programme_total_paid_aud: 6650
programme_unfulfilled_prize_aud: 1350
verdict_count: 10

entries:
  - bounty: bounty-01-div7a-minimum-yearly-repayment
    reviewer: 'Bhunesh Patel'
    credential: 'CPA'
    consent: named
    reward_aud: 650
    verdict: FIX_THEN_RE_REVIEW
    date: '2026-07-13'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-01-div7a-minimum-yearly-repayment/bhunesh-patel.yml
    sha256: c223dbc59b53c98abc4cbba62e5afd26514e062ab86c97f56e5be26e0dbf42d7
  - bounty: bounty-02-depreciation-effective-life
    reviewer: 'Sheyne Glyde'
    credential: 'Tax Agent (TPB 26262744)'
    consent: named
    reward_aud: 400
    verdict: REJECT
    date: '2026-07-13'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-02-depreciation-effective-life/sheyne-glyde.yml
    sha256: fa141560412174ea1697fd3e7d444b91f6baaa9788a4776944775615885d8c51
  - bounty: bounty-04-small-business-general-pool
    reviewer: 'Benjamin Mueller'
    credential: 'Tax Agent (TPB — lapsed)'
    consent: named
    reward_aud: 600
    verdict: FIX
    date: '2026-07-10'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-04-small-business-general-pool/benjamin-mueller.yml
    sha256: 0042bb921ccb3983bd8f82668b1b499d58b1c6400d7fe1f86d6b55d2a28c070b
  - bounty: bounty-04-small-business-general-pool
    reviewer: 'Tim Martin'
    credential: 'CPA + Tax Agent (TPB)'
    consent: named
    reward_aud: 600
    verdict: ACCEPT
    date: '2026-07-19'
    status: paid_reviewed
    yaml_path: null
    sha256: null
    note: 'verdict text not published'
  - bounty: bounty-05-fbt-car-statutory-vs-operating
    reviewer: 'Sami Charaf'
    credential: 'FIPA + Tax Agent (TPB)'
    consent: named
    reward_aud: 800
    verdict: FIX
    date: '2026-07-19'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-05-fbt-car-statutory-vs-operating/sami-charaf.yml
    sha256: a8fd916641f6fedecb49ae06b6e05e7297d2eb6fbe86c2e1b65a5366562b90ad
  - bounty: bounty-06-fbt-car-parking
    reviewer: 'Graeme Pollard'
    credential: 'LLB, GDLP, LLM (tax lawyer)'
    consent: named
    reward_aud: 700
    verdict: FIX
    date: '2026-07-13'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-06-fbt-car-parking/graeme-pollard.yml
    sha256: d84466eade517c276f247ca4823dc35af8ddcb523fcb8ad87e5d3fb4fb032ccd
  - bounty: bounty-07-hire-purchase-interest-apportionment
    reviewer: 'Leanne Williamson'
    credential: 'Tax Agent (TPB 51194 009)'
    consent: named
    consent_date: '2026-08-20'
    consent_upgrade_history:
      - date: '2026-07-14'
        posture: initialled
        note: 'Initial submission posture'
      - date: '2026-08-20'
        posture: named
        note: 'Upgraded from initialled per fresh explicit consent, Andrew direct-voice'
    reward_aud: 550
    verdict: ACCEPT
    date: '2026-07-14'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-07-hire-purchase-interest-apportionment/leanne-williamson.yml
    sha256: 37784a6c962d667849c300b82a614725f6567b689bacdfff153e5eb081caf048
  - bounty: bounty-09-cgt-active-asset-test
    reviewer: 'Harley Dickfos'
    credential: 'Tax Agent (TPB 26334789)'
    consent: named
    reward_aud: 750
    verdict: FIX
    date: '2026-07-14'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-09-cgt-active-asset-test/harley-dickfos.yml
    sha256: 3c10d6572cc287d25237d0a824241adf9e977ad0c42f67664294446ca600f4f2
    supplement:
      yaml_path: bounties/registry/bounty-09-cgt-active-asset-test/harley-dickfos-round1.yml
      sha256: bcf8d88b7eb6142a9f0d5947b2c50e154eb33e765aac4fec3ed710a5fbe02c34
      label: 'Round 1 submission (superseded by resubmit above)'
  - bounty: bounty-09-cgt-active-asset-test
    reviewer: 'Devashish Magoon'
    credential: 'CPA'
    consent: named
    consent_date: '2026-08-20'
    consent_upgrade_history:
      - date: '2026-07-19'
        posture: anonymous
        note: 'Initial submission posture'
      - date: '2026-08-20'
        posture: named
        note: 'Upgraded from anonymous per fresh explicit consent, Andrew direct-voice'
    reward_aud: 750
    verdict: FIX
    date: '2026-07-19'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-09-cgt-active-asset-test/devashish-magoon.yml
    sha256: e46395113bb71f8fab3ef3e3205c967591699ea3c0921cb0a5e35cf37dccf34b
  - bounty: bounty-10-psi-attribution
    reviewer: 'Louise Ingoe'
    credential: 'CA + Tax Agent (TPB)'
    consent: named
    reward_aud: 850
    verdict: ACCEPT
    date: '2026-07-17'
    status: paid_reviewed
    yaml_path: bounties/registry/bounty-10-psi-attribution/louise-ingoe.yml
    sha256: 7e3f04473c2b3ce9f9e00826b889faa79e82d2a21ed5e5d269b54d24fbfa4aed

in_progress:
  - bounty: bounty-03-instant-asset-write-off
    prize_aud: 450
  - bounty: bounty-08-cgt-sb-15-year-exemption
    prize_aud: 900