FA-62592 / Tax bracket computation / Member archive

Exempt dividends are ignored when choosing the rate band · case 02

A company whose dividends lift it above the limit keeps small-profits treatment.

Member previewVariant 2 · 3 implementations · 7 checks per implementation

Case contract

solve(profits, dividends, associates, days): stipulated small-profits relief. Limits L = 50000 and U = 250000 are divided by (associates + 1) and prorated by days/365 (exact fractions). Augmented profits A = profits + dividends decide the band: A <= L taxes profits N at 19%; A >= U at 25%; otherwise tax = 25% of N minus 3/200 * (U - A) * N / A. Return integer cents rounded half-up.

Why this case matters

Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression augmented-profits 1	`2462500`	`2471429`	Failed

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