FA-84823 / Betting odds conversion / Member archive

Only the excess over the threshold is taxed · case 03

Large winners pay far less tax than the stated cliff rule requires.

Member previewVariant 3 · 3 implementations · 8 checks per implementation

Case contract

Withholding on a settled winning bet. Net winnings = return - stake. If net winnings strictly exceed the threshold, the whole net winnings (not only the excess) are taxed at rate_pct, rounded half up to a cent; otherwise no tax. Return [tax, payout after tax].

Why this case matters

Operators in taxed jurisdictions withhold on net winnings above a reporting threshold.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
boundary one cent above	`[0, 61001]`	`[9000, 52001]`	Failed

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