@prefix pbo: <https://ontology.property.local/pbo#> .
@prefix ex: <https://ontology.property.local/pbo/example#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix prov: <http://www.w3.org/ns/prov#> .

# Representative fixtures built from corpus claims. Values quoted from sources are
# labelled with the evidence record; property/party fixtures are synthetic (ex:).

# ---------------------------------------------------------------------------
# Jurisdictions (DEC-014)
# ---------------------------------------------------------------------------
ex:AU a pbo:Jurisdiction ; rdfs:label "Australia"@en ; pbo:jurisdictionCode "AU" .
ex:QLD a pbo:Jurisdiction ; rdfs:label "Queensland"@en ; pbo:jurisdictionCode "QLD" ; pbo:withinJurisdiction ex:AU .
ex:VIC a pbo:Jurisdiction ; rdfs:label "Victoria"@en ; pbo:jurisdictionCode "VIC" ; pbo:withinJurisdiction ex:AU .
ex:NSW a pbo:Jurisdiction ; rdfs:label "New South Wales"@en ; pbo:jurisdictionCode "NSW" ; pbo:withinJurisdiction ex:AU .
ex:WA a pbo:Jurisdiction ; rdfs:label "Western Australia"@en ; pbo:jurisdictionCode "WA" ; pbo:withinJurisdiction ex:AU .
ex:SA a pbo:Jurisdiction ; rdfs:label "South Australia"@en ; pbo:jurisdictionCode "SA" ; pbo:withinJurisdiction ex:AU .
ex:SEQ a pbo:Jurisdiction ; rdfs:label "South East Queensland (region)"@en ; pbo:jurisdictionCode "SEQ" ; pbo:withinJurisdiction ex:QLD .
ex:BCC a pbo:Jurisdiction ; rdfs:label "Brisbane local government area"@en ; pbo:jurisdictionCode "BCC" ; pbo:withinJurisdiction ex:SEQ .
ex:LOGAN a pbo:Jurisdiction ; rdfs:label "Logan local government area"@en ; pbo:jurisdictionCode "LOGAN" ; pbo:withinJurisdiction ex:SEQ .
ex:GreaterMelbourne a pbo:Jurisdiction ; rdfs:label "Greater Melbourne"@en ; pbo:jurisdictionCode "GMEL" ; pbo:withinJurisdiction ex:VIC .
ex:ES a pbo:Jurisdiction ; rdfs:label "Spain (source context only)"@en ; pbo:jurisdictionCode "ES" .

# ---------------------------------------------------------------------------
# Government bodies and regulators
# ---------------------------------------------------------------------------
ex:RTA a pbo:Regulator ; rdfs:label "Residential Tenancies Authority (Queensland)"@en .
ex:ATO a pbo:Regulator ; rdfs:label "Australian Taxation Office"@en .
ex:CAV a pbo:Regulator ; rdfs:label "Consumer Affairs Victoria"@en .
ex:QLD_DeptHousing a pbo:Regulator ; rdfs:label "Queensland Department of Housing (residential services regulator)"@en .
ex:APRA a pbo:Regulator ; rdfs:label "Australian Prudential Regulation Authority"@en .
ex:RBA a pbo:Regulator ; rdfs:label "Reserve Bank of Australia"@en .
ex:OFT_QLD a pbo:Regulator ; rdfs:label "Queensland Office of Fair Trading"@en .
ex:BrisbaneCityCouncil a pbo:LocalCouncil ; rdfs:label "Brisbane City Council"@en .
ex:LoganCityCouncil a pbo:LocalCouncil ; rdfs:label "Logan City Council"@en .
ex:VIC_LocalCouncil a pbo:LocalCouncil ; rdfs:label "Victorian local council (generic)"@en .
ex:QCAT a pbo:GovernmentBody ; rdfs:label "Queensland Civil and Administrative Tribunal"@en .
ex:StateRevenueVIC a pbo:Regulator ; rdfs:label "State Revenue Office Victoria"@en .
ex:QLD_Treasury a pbo:Regulator ; rdfs:label "Queensland Revenue Office"@en .
ex:TitlesQueensland a pbo:GovernmentBody ; rdfs:label "Titles Queensland"@en .
ex:ValuerGeneralQLD a pbo:GovernmentBody ; rdfs:label "Queensland Valuer-General"@en .
ex:QLD_Government a pbo:GovernmentBody ; rdfs:label "Queensland Government (open data)"@en .
ex:QLD_Education a pbo:GovernmentBody ; rdfs:label "Queensland Department of Education"@en .
ex:Translink a pbo:GovernmentBody ; rdfs:label "Translink"@en .
ex:ABS a pbo:GovernmentBody ; rdfs:label "Australian Bureau of Statistics"@en .
ex:QGSO a pbo:GovernmentBody ; rdfs:label "Queensland Government Statistician's Office"@en .
ex:QPS a pbo:GovernmentBody ; rdfs:label "Queensland Police Service"@en .
ex:PropTrack a pbo:Organisation ; rdfs:label "PropTrack"@en .
ex:DomainGroup a pbo:Organisation ; rdfs:label "Domain"@en .
ex:REA a pbo:Organisation ; rdfs:label "REA Group"@en .
ex:GeoscapeGNAF a pbo:Organisation ; rdfs:label "data.gov.au / G-NAF publisher"@en .

# ---------------------------------------------------------------------------
# Legislation and prescribed forms
# ---------------------------------------------------------------------------
ex:RTRA_Act_2008 a pbo:Legislation ; rdfs:label "Residential Tenancies and Rooming Accommodation Act 2008 (Qld)"@en .
ex:QLD_ResidentialServicesLegislation a pbo:Legislation ; rdfs:label "Queensland residential-services registration and accreditation legislation (Act not named in corpus)"@en .
ex:QDC_MP_5_7 a pbo:Legislation ; rdfs:label "Queensland Development Code MP 5.7"@en .
ex:QLD_BuildingFireSafetyRegulation a pbo:Legislation ; rdfs:label "Building Fire Safety Regulation (Qld) with National Construction Code"@en .
ex:BrisbaneCityPlan a pbo:Legislation ; rdfs:label "Brisbane City Plan (rooming accommodation provisions)"@en .
ex:RoomingHouseOperatorsAct2016 a pbo:Legislation ; rdfs:label "Rooming House Operators Act 2016 (Vic)"@en .
ex:PublicHealthWellbeingAct2008 a pbo:Legislation ; rdfs:label "Public Health and Wellbeing Act 2008 (Vic), Part 6 Division 4"@en .
ex:VPP_Clause_52_23 a pbo:Legislation ; rdfs:label "Victoria Planning Provisions Clause 52.23 (rooming houses)"@en .
ex:VIC_ShortStayLevyLegislation a pbo:Legislation ; rdfs:label "Victorian short-stay levy legislation (7.5% levy from 1 January 2025)"@en .
ex:VIC_RoomingHouseMinimumStandards a pbo:Legislation ; rdfs:label "Victorian rooming house minimum standards and smoke-alarm regulations"@en .
ex:RetailShopLeasesRegulation2016 a pbo:Legislation ; rdfs:label "Retail Shop Leases Regulation 2016 (Qld)"@en .
ex:TR_97_11 a pbo:Legislation ; rdfs:label "Taxation Ruling TR 97/11 (indicators of carrying on a business)"@en .
ex:NegativeGearingCGTReform2027 a pbo:Legislation ; rdfs:label "Federal negative gearing and CGT reform (May 2026 Budget; effective 1 July 2027)"@en .
ex:GST_Act a pbo:Legislation ; rdfs:label "A New Tax System (Goods and Services Tax) Act 1999 (Cth) as described in corpus"@en .
ex:ForeignInvestmentRules a pbo:Legislation ; rdfs:label "Foreign investment restrictions on established dwellings (2025-2027)"@en .
ex:QLD_LandTaxBTR a pbo:Legislation ; rdfs:label "Queensland build-to-rent land tax concession"@en .
ex:FormR18 a pbo:PrescribedForm ; rdfs:label "Form R18 rooming accommodation agreement (Qld)"@en .
ex:Form2_BondLodgement a pbo:PrescribedForm ; rdfs:label "Form 2 bond lodgement (Qld RTA)"@en .

# ---------------------------------------------------------------------------
# Regulatory regimes, thresholds and rules (DEC-004, DEC-007, DEC-011)
# ---------------------------------------------------------------------------
ex:Regime_QLD_RoomingTenancy a pbo:RegulatoryRegime ;
    rdfs:label "Queensland rooming accommodation and owner-occupier tenancy regime"@en ;
    pbo:appliesIn ex:QLD ; pbo:governedBy ex:RTRA_Act_2008 ; pbo:administeredBy ex:RTA ;
    pbo:appliesToAccommodationType pbo:AccommodationType_RoomingHouse ;
    pbo:appliesToOperatingModel pbo:OperatingModel_OwnerOccupierRooms , pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_MasterLease ;
    pbo:prescribesForm ex:FormR18 , ex:Form2_BondLodgement ;
    pbo:hasThreshold ex:Thr_QLD_1to3RoomsWithBond , ex:Thr_QLD_4PlusRooms , ex:Thr_QLD_1to3RoomsNoBond ;
    pbo:hasRule ex:Rule_QLD_RentIncrease12Months , ex:Rule_QLD_BondLodgement10Days .
ex:Thr_QLD_1to3RoomsWithBond a pbo:OccupancyThreshold ; rdfs:label "1-3 rooms rented with a bond in owner's main residence: Act applies in part (EV-091)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_RoomsRented ; pbo:thresholdComparator "range" ; pbo:thresholdValue 1 ; pbo:thresholdUpperValue 3 ; pbo:thresholdUnit "rooms" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeAppliesInPart ; pbo:basisNote "Bond provisions only; requires a bond to be taken."@en .
ex:Thr_QLD_4PlusRooms a pbo:OccupancyThreshold ; rdfs:label "4 or more rooms rented, or a self-contained secondary dwelling: Act applies in full (EV-091)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_RoomsRented ; pbo:thresholdComparator "gte" ; pbo:thresholdValue 4 ; pbo:thresholdUnit "rooms" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeAppliesInFull .
ex:Thr_QLD_1to3RoomsNoBond a pbo:OccupancyThreshold ; rdfs:label "1-3 rooms rented without a bond: Act does not apply (EV-091)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_RoomsRented ; pbo:thresholdComparator "range" ; pbo:thresholdValue 1 ; pbo:thresholdUpperValue 3 ; pbo:thresholdUnit "rooms" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeDoesNotApply ; pbo:basisNote "No bond taken; independent legal advice recommended."@en .
ex:Rule_QLD_RentIncrease12Months a pbo:RegulatoryRule ; rdfs:label "Queensland rent cannot be increased more than once every 12 months, attached to the premises (EV-099)"@en ;
    pbo:underRegime ex:Regime_QLD_RoomingTenancy .
ex:Rule_QLD_BondLodgement10Days a pbo:RegulatoryRule ; rdfs:label "Bonds lodged with the RTA within 10 days on Form 2 (EV-091)"@en ;
    pbo:underRegime ex:Regime_QLD_RoomingTenancy .

ex:Regime_QLD_ResidentialService a pbo:RegulatoryRegime ;
    rdfs:label "Queensland residential-service registration and accreditation regime"@en ;
    pbo:appliesIn ex:QLD ; pbo:governedBy ex:QLD_ResidentialServicesLegislation , ex:QDC_MP_5_7 ; pbo:administeredBy ex:QLD_DeptHousing ;
    pbo:appliesToAccommodationType pbo:AccommodationType_RoomingHouse , pbo:AccommodationType_BoardingHouse ;
    pbo:appliesToOperatingModel pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_MasterLease , pbo:OperatingModel_ManagementRevenueShare ;
    pbo:requiresAuthorisationType pbo:AuthType_ResidentialServiceRegistration , pbo:AuthType_Accreditation , pbo:AuthType_BuildingApproval , pbo:AuthType_FireSafety ;
    pbo:hasThreshold ex:Thr_QLD_4PlusResidents ;
    pbo:hasRule ex:Rule_QLD_AccreditationWithin3Months .
ex:Thr_QLD_4PlusResidents a pbo:OccupancyThreshold ; rdfs:label "4 or more residents paying separately: residential-service registration required before operating (EV-092)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_Residents ; pbo:thresholdComparator "gte" ; pbo:thresholdValue 4 ; pbo:thresholdUnit "persons" ;
    pbo:occupancyThresholdEffect pbo:Effect_AuthorisationRequired ; pbo:basisNote "Student and tourist accommodation may be exempt; unverified synthesis claim (ISSUE-005)."@en .
ex:Rule_QLD_AccreditationWithin3Months a pbo:RegulatoryRule ; rdfs:label "Accreditation must be sought within three months of registration; Level 1 accommodation accreditation compulsory (EV-092)"@en ;
    pbo:underRegime ex:Regime_QLD_ResidentialService .

ex:Regime_QLD_BuildingFire a pbo:RegulatoryRegime ;
    rdfs:label "Queensland building classification and budget-accommodation fire-safety regime"@en ;
    pbo:appliesIn ex:QLD ; pbo:governedBy ex:QLD_BuildingFireSafetyRegulation ; pbo:administeredBy ex:BrisbaneCityCouncil ;
    pbo:appliesToAccommodationType pbo:AccommodationType_RoomingHouse ;
    pbo:appliesToOperatingModel pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_MasterLease ;
    pbo:requiresAuthorisationType pbo:AuthType_BuildingApproval , pbo:AuthType_FireSafety ;
    pbo:hasRule ex:Rule_QLD_FireTesting6Months .
ex:Rule_QLD_FireTesting6Months a pbo:RegulatoryRule ; rdfs:label "Fire-safety systems tested every 6 months and evacuation exercises every 12 months (SRC-039 L71-L75, commercial source)"@en ;
    pbo:underRegime ex:Regime_QLD_BuildingFire .

ex:Regime_BCC_RoomingPlanning a pbo:RegulatoryRegime ;
    rdfs:label "Brisbane City Plan rooming accommodation planning regime"@en ;
    pbo:appliesIn ex:BCC ; pbo:governedBy ex:BrisbaneCityPlan ; pbo:administeredBy ex:BrisbaneCityCouncil ;
    pbo:appliesToAccommodationType pbo:AccommodationType_RoomingHouse ;
    pbo:appliesToOperatingModel pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_MasterLease ;
    pbo:requiresAuthorisationType pbo:AuthType_PlanningApproval ;
    pbo:hasThreshold ex:Thr_BCC_5Guests , ex:Thr_BCC_5Lettings , ex:Thr_BCC_300sqm .
ex:Thr_BCC_5Guests a pbo:OccupancyThreshold ; rdfs:label "Up to five guests: code-assessable in several residential zones; larger facilities directed to higher-density locations (EV-094)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_Persons ; pbo:thresholdComparator "lte" ; pbo:thresholdValue 5 ; pbo:thresholdUnit "persons" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeAppliesInPart ; pbo:basisNote "Code assessment rather than impact assessment; unverified synthesis claim (ISSUE-005)."@en .
ex:Thr_BCC_5Lettings a pbo:OccupancyThreshold ; rdfs:label "Maximum five lettable areas and five unrelated parties (EV-077, vendor statement)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_SeparateLettings ; pbo:thresholdComparator "lte" ; pbo:thresholdValue 5 ; pbo:thresholdUnit "lettings" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeAppliesInPart .
ex:Thr_BCC_300sqm a pbo:OccupancyThreshold ; rdfs:label "Total floor area not exceeding 300 m2 (EV-077, vendor statement)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_FloorArea ; pbo:thresholdComparator "lte" ; pbo:thresholdValue 300 ; pbo:thresholdUnit "m2" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeAppliesInPart .

ex:Regime_VIC_RoomingHouse a pbo:RegulatoryRegime ;
    rdfs:label "Victorian rooming house operator licensing and premises registration regime"@en ;
    pbo:appliesIn ex:VIC ; pbo:governedBy ex:RoomingHouseOperatorsAct2016 , ex:PublicHealthWellbeingAct2008 , ex:VIC_RoomingHouseMinimumStandards ; pbo:administeredBy ex:CAV , ex:VIC_LocalCouncil ;
    pbo:appliesToAccommodationType pbo:AccommodationType_RoomingHouse ;
    pbo:appliesToOperatingModel pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_MasterLease , pbo:OperatingModel_ManagementRevenueShare ;
    pbo:requiresAuthorisationType pbo:AuthType_OperatorLicence , pbo:AuthType_PremisesRegistration , pbo:AuthType_FireSafety , pbo:AuthType_BuildingApproval ;
    pbo:hasThreshold ex:Thr_VIC_4PlusPeople ;
    pbo:hasRule ex:Rule_VIC_RentIncrease90Days , ex:Rule_VIC_HardwiredSmokeAlarms .
ex:Thr_VIC_4PlusPeople a pbo:OccupancyThreshold ; rdfs:label "Four or more people can occupy rented rooms: rooming house; operator licence and premises registration required (EV-093)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_Persons ; pbo:thresholdComparator "gte" ; pbo:thresholdValue 4 ; pbo:thresholdUnit "persons" ;
    pbo:occupancyThresholdEffect pbo:Effect_AuthorisationRequired .
ex:Rule_VIC_RentIncrease90Days a pbo:RegulatoryRule ; rdfs:label "Victorian rent increases need 90 days' notice and no more than once in 12 months (EV-099)"@en ;
    pbo:underRegime ex:Regime_VIC_RoomingHouse ; pbo:effectiveFrom "2025-11-25"^^xsd:date .
ex:Rule_VIC_HardwiredSmokeAlarms a pbo:RegulatoryRule ; rdfs:label "Rooming houses require hardwired smoke alarms; rental smoke alarms checked annually (EV-131)"@en ;
    pbo:underRegime ex:Regime_VIC_RoomingHouse ; pbo:effectiveFrom "2025-11-25"^^xsd:date .

ex:Regime_VIC_Clause5223 a pbo:RegulatoryRegime ;
    rdfs:label "Victoria Planning Provisions Clause 52.23 small rooming-house planning pathway"@en ;
    pbo:appliesIn ex:VIC ; pbo:governedBy ex:VPP_Clause_52_23 ; pbo:administeredBy ex:VIC_LocalCouncil ;
    pbo:appliesToAccommodationType pbo:AccommodationType_RoomingHouse ;
    pbo:appliesToOperatingModel pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_MasterLease ;
    pbo:requiresAuthorisationType pbo:AuthType_PlanningApproval ;
    pbo:hasThreshold ex:Thr_VIC_12Persons , ex:Thr_VIC_9Bedrooms , ex:Thr_VIC_300sqm .
ex:Thr_VIC_12Persons a pbo:OccupancyThreshold ; rdfs:label "No more than 12 persons: planning permit exempt if all conditions met (EV-094)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_Persons ; pbo:thresholdComparator "lte" ; pbo:thresholdValue 12 ; pbo:thresholdUnit "persons" ;
    pbo:occupancyThresholdEffect pbo:Effect_PermitExempt ; pbo:basisNote "Exemption does not waive licensing, registration, building or fire requirements."@en .
ex:Thr_VIC_9Bedrooms a pbo:OccupancyThreshold ; rdfs:label "No more than nine bedrooms: planning permit exempt (EV-094)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_Bedrooms ; pbo:thresholdComparator "lte" ; pbo:thresholdValue 9 ; pbo:thresholdUnit "bedrooms" ;
    pbo:occupancyThresholdEffect pbo:Effect_PermitExempt .
ex:Thr_VIC_300sqm a pbo:OccupancyThreshold ; rdfs:label "Total floor area not exceeding 300 m2: planning permit exempt (EV-094)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_FloorArea ; pbo:thresholdComparator "lte" ; pbo:thresholdValue 300 ; pbo:thresholdUnit "m2" ;
    pbo:occupancyThresholdEffect pbo:Effect_PermitExempt .

ex:Regime_VIC_ShortStay a pbo:RegulatoryRegime ;
    rdfs:label "Victorian short-stay accommodation regime"@en ;
    pbo:appliesIn ex:VIC ; pbo:governedBy ex:VIC_ShortStayLevyLegislation ; pbo:administeredBy ex:StateRevenueVIC ;
    pbo:appliesToAccommodationType pbo:AccommodationType_ShortStay ;
    pbo:appliesToOperatingModel pbo:OperatingModel_ShortStay ;
    pbo:hasThreshold ex:Thr_VIC_Under28Days ;
    pbo:hasRule ex:Rule_VIC_ShortStayLevy , ex:Rule_VIC_OC_ShortStayBan .
ex:Thr_VIC_Under28Days a pbo:OccupancyThreshold ; rdfs:label "Accommodation for fewer than 28 consecutive days is short-stay (EV-099)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_StayLength ; pbo:thresholdComparator "lt" ; pbo:thresholdValue 28 ; pbo:thresholdUnit "days" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeAppliesInFull .
ex:Rule_VIC_ShortStayLevy a pbo:TaxRule ; rdfs:label "7.5% short-stay levy on total booking fee (EV-099)"@en ;
    pbo:underRegime ex:Regime_VIC_ShortStay ; pbo:effectiveFrom "2025-01-01"^^xsd:date ; pbo:appliesToPropertyClass pbo:PropertyClass_ResidentialRental .
ex:Rule_VIC_OC_ShortStayBan a pbo:RegulatoryRule ; rdfs:label "Owners corporations may prohibit short-stay accommodation by 75% special resolution (EV-099)"@en ;
    pbo:underRegime ex:Regime_VIC_ShortStay ; pbo:effectiveFrom "2025-01-01"^^xsd:date .

ex:Regime_AU_NegativeGearingCGT a pbo:RegulatoryRegime ;
    rdfs:label "Federal negative gearing and CGT regime (post-May-2026 reform)"@en ;
    pbo:appliesIn ex:AU ; pbo:governedBy ex:NegativeGearingCGTReform2027 ; pbo:administeredBy ex:ATO ;
    pbo:appliesToOperatingModel pbo:OperatingModel_SingleLeaseRental , pbo:OperatingModel_OwnerOperated ;
    pbo:hasRule ex:Rule_AU_NG_NewBuildOnly , ex:Rule_AU_NG_EstablishedRestricted , ex:Rule_AU_CGT_Indexation , ex:Rule_AU_CGT_50Discount_PreReform .
ex:Rule_AU_NG_NewBuildOnly a pbo:TaxRule ; rdfs:label "From 1 July 2027 negative gearing against non-property income is available only for new residential builds (EV-130)"@en ;
    pbo:underRegime ex:Regime_AU_NegativeGearingCGT ; pbo:effectiveFrom "2027-07-01"^^xsd:date ;
    pbo:appliesToPropertyClass pbo:PropertyClass_NewResidentialBuild .
ex:Rule_AU_NG_EstablishedRestricted a pbo:TaxRule ; rdfs:label "Established residential property acquired after 7:30 pm AEST 12 May 2026 cannot offset excess rental losses against salary from 1 July 2027; earlier holdings grandfathered (EV-130)"@en ;
    pbo:underRegime ex:Regime_AU_NegativeGearingCGT ; pbo:effectiveFrom "2027-07-01"^^xsd:date ; pbo:cutoffDate "2026-05-12T19:30:00+10:00"^^xsd:dateTime ;
    pbo:appliesToPropertyClass pbo:PropertyClass_EstablishedResidential .
ex:Rule_AU_CGT_Indexation a pbo:TaxRule ; rdfs:label "From 1 July 2027 the 50% CGT discount is replaced by cost-base indexation and a 30% minimum tax on real gains; new-build investors may elect the old regime (EV-131)"@en ;
    pbo:underRegime ex:Regime_AU_NegativeGearingCGT ; pbo:effectiveFrom "2027-07-01"^^xsd:date ;
    pbo:appliesToPropertyClass pbo:PropertyClass_EstablishedResidential , pbo:PropertyClass_NewResidentialBuild .
ex:Rule_AU_CGT_50Discount_PreReform a pbo:TaxRule ; rdfs:label "Until 30 June 2027 resident individuals and trusts receive a 50% CGT discount after 12 months' holding; companies do not (EV-131, EV-042)"@en ;
    pbo:underRegime ex:Regime_AU_NegativeGearingCGT ; pbo:effectiveUntil "2027-06-30"^^xsd:date ;
    pbo:appliesToPropertyClass pbo:PropertyClass_ResidentialRental .

ex:Regime_AU_GST a pbo:RegulatoryRegime ;
    rdfs:label "Federal GST treatment of residential and commercial residential premises"@en ;
    pbo:appliesIn ex:AU ; pbo:governedBy ex:GST_Act ; pbo:administeredBy ex:ATO ;
    pbo:appliesToAccommodationType pbo:AccommodationType_BoardingHouse , pbo:AccommodationType_WholeDwellingRental ;
    pbo:hasRule ex:Rule_AU_GST_ResidentialInputTaxed , ex:Rule_AU_GST_CommercialResidential .
ex:Rule_AU_GST_ResidentialInputTaxed a pbo:TaxRule ; rdfs:label "Ordinary residential rent is input taxed: no GST charged and no GST credits (EV-133)"@en ;
    pbo:underRegime ex:Regime_AU_GST ; pbo:appliesToPropertyClass pbo:PropertyClass_ResidentialRental .
ex:Rule_AU_GST_CommercialResidential a pbo:TaxRule ; rdfs:label "Lease of commercial residential premises (hotels, motels, hostels, boarding houses) can be subject to GST; a state rooming house is not automatically a GST boarding house (EV-133)"@en ;
    pbo:underRegime ex:Regime_AU_GST ; pbo:appliesToPropertyClass pbo:PropertyClass_CommercialResidentialPremises .

ex:Regime_AU_RentalBusinessClassification a pbo:RegulatoryRegime ;
    rdfs:label "ATO classification of rental activity as investment, business or profit-making undertaking"@en ;
    pbo:appliesIn ex:AU ; pbo:governedBy ex:TR_97_11 ; pbo:administeredBy ex:ATO ;
    pbo:appliesToOperatingModel pbo:OperatingModel_SingleLeaseRental , pbo:OperatingModel_OwnerOperated .

ex:Regime_AU_ForeignBuyer a pbo:RegulatoryRegime ;
    rdfs:label "Foreign-person restrictions on acquiring established dwellings"@en ;
    pbo:appliesIn ex:AU ; pbo:governedBy ex:ForeignInvestmentRules ; pbo:administeredBy ex:ATO ;
    pbo:hasRule ex:Rule_AU_ForeignBuyerBan .
ex:Rule_AU_ForeignBuyerBan a pbo:RegulatoryRule ; rdfs:label "Foreign persons generally prohibited from acquiring established dwellings, with a 20-dwelling redevelopment exception (EV-132)"@en ;
    pbo:underRegime ex:Regime_AU_ForeignBuyer ; pbo:effectiveFrom "2025-04-01"^^xsd:date ; pbo:effectiveUntil "2027-03-31"^^xsd:date .

ex:Regime_QLD_BTR_LandTax a pbo:RegulatoryRegime ;
    rdfs:label "Queensland build-to-rent land tax incentive"@en ;
    pbo:appliesIn ex:QLD ; pbo:governedBy ex:QLD_LandTaxBTR ; pbo:administeredBy ex:QLD_Treasury ;
    pbo:hasThreshold ex:Thr_QLD_BTR_50Dwellings ; pbo:hasRule ex:Rule_QLD_BTR_50pcDiscount .
ex:Thr_QLD_BTR_50Dwellings a pbo:OccupancyThreshold ; rdfs:label "At least 50 self-contained dwellings for build-to-rent concessions (EV-134)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_Dwellings ; pbo:thresholdComparator "gte" ; pbo:thresholdValue 50 ; pbo:thresholdUnit "dwellings" ;
    pbo:occupancyThresholdEffect pbo:Effect_IncentiveEligible .
ex:Rule_QLD_BTR_50pcDiscount a pbo:TaxRule ; rdfs:label "50% reduction in taxable land value for qualifying BTR projects with at least 10% affordable dwellings (EV-134)"@en ;
    pbo:underRegime ex:Regime_QLD_BTR_LandTax ; pbo:appliesToPropertyClass pbo:PropertyClass_BuildToRentProject .

ex:Regime_QLD_RetailShopLease a pbo:RegulatoryRegime ;
    rdfs:label "Queensland retail shop lease regime"@en ;
    pbo:appliesIn ex:QLD ; pbo:governedBy ex:RetailShopLeasesRegulation2016 ; pbo:administeredBy ex:QLD_Government ;
    pbo:appliesToAccommodationType pbo:AccommodationType_MultiTenantCommercial ;
    pbo:hasThreshold ex:Thr_QLD_ShoppingCentre5Shops .
ex:Thr_QLD_ShoppingCentre5Shops a pbo:OccupancyThreshold ; rdfs:label "A retail shopping centre is five or more shops grouped together (EV-080)"@en ;
    pbo:thresholdKind pbo:ThresholdKind_Shops ; pbo:thresholdComparator "gte" ; pbo:thresholdValue 5 ; pbo:thresholdUnit "shops" ;
    pbo:occupancyThresholdEffect pbo:Effect_RegimeAppliesInFull .

# ---------------------------------------------------------------------------
# Parties
# ---------------------------------------------------------------------------
ex:Investor_A a pbo:Person ; rdfs:label "Investor A (individual)"@en .
ex:HoldingTrust_A a pbo:Organisation ; rdfs:label "Holding Trust A (discretionary trust)"@en ; pbo:heldUnder pbo:Structure_DiscretionaryTrust .
ex:Owner_B a pbo:Person ; rdfs:label "Owner B (Melbourne house owner)"@en .
ex:OwnerOccupier_C a pbo:Person ; rdfs:label "Owner-occupier C"@en .
ex:OperatorCo a pbo:Business ; rdfs:label "OperatorCo Pty Ltd (coliving / rooming operator)"@en ; pbo:businessModel pbo:AgencyModel_Independent .
ex:PMAgency a pbo:PropertyManagementBusiness ; rdfs:label "Brisbane Rooming Property Management Agency"@en ;
    pbo:businessModel pbo:AgencyModel_Independent ;
    pbo:providesService ex:Service_RentCollection , ex:Service_TenantScreening , ex:Service_RoutineInspection , ex:Service_MaintenanceCoordination ;
    pbo:measuredBy pbo:Metric_PropertiesUnderManagement , pbo:Metric_Arrears , pbo:Metric_LandlordRetention , pbo:Metric_DaysToLease ;
    pbo:sourcesCapabilityVia pbo:Sourcing_Outsourced .
ex:Resident_1 a pbo:Person ; rdfs:label "Resident 1"@en .
ex:Resident_2 a pbo:Person ; rdfs:label "Resident 2"@en .
ex:Resident_3 a pbo:Person ; rdfs:label "Resident 3 (owner-occupier's lodger)"@en .
ex:CorpTenant a pbo:Organisation ; rdfs:label "Mining services company (corporate tenant)"@en .
ex:AnchorRetailer a pbo:Organisation ; rdfs:label "Anchor supermarket tenant"@en .
ex:SmallRetailer a pbo:Organisation ; rdfs:label "Small cafe tenant"@en .
ex:LenderBank a pbo:Organisation ; rdfs:label "Lender bank"@en .
ex:InsurerCo a pbo:Organisation ; rdfs:label "Landlord insurer"@en .
ex:TownPlannerFirm a pbo:Organisation ; rdfs:label "Town planning consultancy"@en .

# ---------------------------------------------------------------------------
# Property assets and identifiers
# ---------------------------------------------------------------------------
ex:Parcel_Bris a pbo:LandParcel ; rdfs:label "Brisbane parcel Lot 12 RP 98765"@en ; pbo:locatedIn ex:BCC ; pbo:lotSizeSqm 607 ;
    pbo:hasIdentifier ex:Id_LotPlan_Bris , ex:Id_Cadastre_Bris , ex:Id_Title_Bris .
ex:Id_LotPlan_Bris a pbo:LotOnPlanIdentifier ; pbo:identifierValue "12/RP98765" .
ex:Id_Cadastre_Bris a pbo:CadastralParcelIdentifier ; pbo:identifierValue "QSCF-000123456" .
ex:Id_Title_Bris a pbo:TitleReference ; pbo:identifierValue "50123456" .
ex:Id_Addr_Bris a pbo:Address ; pbo:identifierValue "14 Example Street, Annerley QLD 4103" .

ex:Prop_Bris_6Room a pbo:Dwelling ; rdfs:label "Brisbane six-room purpose-built rooming house"@en ;
    pbo:locatedIn ex:BCC ; pbo:partOf ex:Parcel_Bris ; pbo:hasIdentifier ex:Id_Addr_Bris ;
    pbo:roomCount 6 ; pbo:bedroomCount 6 ; pbo:floorAreaSqm 290 ;
    pbo:hasAccommodationType pbo:AccommodationType_RoomingHouse , pbo:AccommodationType_PurposeBuiltStudios ;
    pbo:intendedOperatingModel pbo:OperatingModel_OwnerOperated ;
    pbo:hasBuildingClassification pbo:BuildingClass_1b ;
    pbo:tenantConfiguration pbo:TenantConfiguration_Multi ;
    pbo:ownedBy ex:HoldingTrust_A ; pbo:managedBy ex:PMAgency ; pbo:operatedBy ex:HoldingTrust_A ;
    pbo:inPortfolio ex:Portfolio_A ;
    pbo:hasAuthorisation ex:Auth_Bris_Planning , ex:Auth_Bris_Building , ex:Auth_Bris_Fire , ex:Auth_Bris_ResServiceReg ;
    pbo:hasParticipation ex:Part_Bris_Owner , ex:Part_Bris_Manager , ex:Part_Bris_Lender , ex:Part_Bris_Insurer ;
    pbo:targetsTenantSegment pbo:Segment_EssentialWorkers , pbo:Segment_SinglesAndCouples .
ex:Room_Bris_1 a pbo:RentableUnit ; rdfs:label "Studio 1"@en ; pbo:partOf ex:Prop_Bris_6Room ; pbo:locatedIn ex:BCC ; pbo:weeklyRent 360 .
ex:Room_Bris_2 a pbo:RentableUnit ; rdfs:label "Studio 2"@en ; pbo:partOf ex:Prop_Bris_6Room ; pbo:locatedIn ex:BCC ; pbo:weeklyRent 360 .

ex:Prop_Melb_5Room a pbo:Dwelling ; rdfs:label "Melbourne five-bedroom house operated under a master lease"@en ;
    pbo:locatedIn ex:GreaterMelbourne ; pbo:hasIdentifier ex:Id_Addr_Melb ;
    pbo:roomCount 5 ; pbo:bedroomCount 5 ; pbo:floorAreaSqm 210 ;
    pbo:hasAccommodationType pbo:AccommodationType_RoomingHouse ;
    pbo:intendedOperatingModel pbo:OperatingModel_MasterLease ;
    pbo:hasBuildingClassification pbo:BuildingClass_1a ;
    pbo:ownedBy ex:Owner_B ; pbo:operatedBy ex:OperatorCo ;
    pbo:hasAuthorisation ex:Auth_Melb_OperatorLicence , ex:Auth_Melb_PremisesReg , ex:Auth_Melb_Planning ;
    pbo:hasParticipation ex:Part_Melb_Owner , ex:Part_Melb_Operator .
ex:Id_Addr_Melb a pbo:Address ; pbo:identifierValue "8 Sample Road, Footscray VIC 3011" .

ex:Prop_OwnerOcc_C a pbo:Dwelling ; rdfs:label "Owner-occupier C's house, two rooms rented with bonds"@en ;
    pbo:locatedIn ex:LOGAN ; pbo:hasIdentifier ex:Id_Addr_OwnerOcc ; pbo:roomCount 2 ; pbo:bedroomCount 4 ;
    pbo:hasAccommodationType pbo:AccommodationType_ShareHouse ;
    pbo:intendedOperatingModel pbo:OperatingModel_OwnerOccupierRooms ;
    pbo:ownedBy ex:OwnerOccupier_C ; pbo:operatedBy ex:OwnerOccupier_C .
ex:Id_Addr_OwnerOcc a pbo:Address ; pbo:identifierValue "3 Placeholder Court, Springwood QLD 4127" .

ex:Prop_Logan_Duplex a pbo:Building ; rdfs:label "Logan duplex on a single title (dual income)"@en ;
    pbo:locatedIn ex:LOGAN ; pbo:hasIdentifier ex:Id_Addr_Duplex ;
    pbo:hasAccommodationType pbo:AccommodationType_Duplex ;
    pbo:intendedOperatingModel pbo:OperatingModel_SingleLeaseRental ;
    pbo:ownedBy ex:Investor_A ; pbo:managedBy ex:PMAgency ; pbo:inPortfolio ex:Portfolio_A .
ex:Id_Addr_Duplex a pbo:Address ; pbo:identifierValue "21A-21B Model Drive, Marsden QLD 4132" .
ex:Dwelling_Duplex_A a pbo:Dwelling ; rdfs:label "Duplex unit A"@en ; pbo:partOf ex:Prop_Logan_Duplex ; pbo:locatedIn ex:LOGAN ; pbo:hasIdentifier ex:Id_Addr_Duplex ; pbo:weeklyRent 450 .
ex:Dwelling_Duplex_B a pbo:Dwelling ; rdfs:label "Duplex unit B"@en ; pbo:partOf ex:Prop_Logan_Duplex ; pbo:locatedIn ex:LOGAN ; pbo:hasIdentifier ex:Id_Addr_Duplex ; pbo:weeklyRent 430 .

ex:Prop_RetailStrip a pbo:CommercialPremises ; rdfs:label "Suburban retail strip (multi-tenant)"@en ;
    pbo:locatedIn ex:BCC ; pbo:hasIdentifier ex:Id_Addr_Retail ;
    pbo:hasAccommodationType pbo:AccommodationType_MultiTenantCommercial ;
    pbo:tenantConfiguration pbo:TenantConfiguration_Multi ;
    pbo:ownedBy ex:Investor_A .
ex:Id_Addr_Retail a pbo:Address ; pbo:identifierValue "100-110 Commerce Street, Moorooka QLD 4105" .
ex:Unit_Retail_1 a pbo:RentableUnit ; rdfs:label "Retail unit 1 (anchor)"@en ; pbo:partOf ex:Prop_RetailStrip ; pbo:locatedIn ex:BCC .
ex:Unit_Retail_2 a pbo:RentableUnit ; rdfs:label "Retail unit 2 (cafe)"@en ; pbo:partOf ex:Prop_RetailStrip ; pbo:locatedIn ex:BCC .

ex:Prop_CorporateApartment a pbo:Dwelling ; rdfs:label "South Brisbane furnished apartment on corporate lease"@en ;
    pbo:locatedIn ex:BCC ; pbo:hasIdentifier ex:Id_Addr_Corp ;
    pbo:hasAccommodationType pbo:AccommodationType_CorporateFurnished ;
    pbo:intendedOperatingModel pbo:OperatingModel_CorporateLeasing ;
    pbo:ownedBy ex:Investor_A ; pbo:targetsTenantSegment pbo:Segment_CorporateStaff .
ex:Id_Addr_Corp a pbo:Address ; pbo:identifierValue "Unit 7, 55 Example Parade, South Brisbane QLD 4101" .

ex:Portfolio_A a pbo:Portfolio ; rdfs:label "Investor A / Holding Trust A portfolio"@en ; pbo:hasStrategy pbo:Strategy_RoomingHouse , pbo:Strategy_DualIncome ; pbo:heldUnder pbo:Structure_DiscretionaryTrust ; pbo:portfolioSizeProperties 3 .
ex:RentRoll_PMAgency a pbo:Portfolio ; rdfs:label "PM agency rent roll"@en ; pbo:managedBy ex:PMAgency ; pbo:portfolioSizeProperties 200 .

# ---------------------------------------------------------------------------
# Participations (DEC-003)
# ---------------------------------------------------------------------------
ex:Part_Bris_Owner a pbo:Participation ; pbo:participant ex:HoldingTrust_A ; pbo:inRole pbo:Role_Owner ; pbo:participationContext ex:Prop_Bris_6Room .
ex:Part_Bris_Manager a pbo:Participation ; pbo:participant ex:PMAgency ; pbo:inRole pbo:Role_PropertyManager ; pbo:participationContext ex:Prop_Bris_6Room ; pbo:effectiveFrom "2026-02-01"^^xsd:date .
ex:Part_Bris_Lender a pbo:Participation ; pbo:participant ex:LenderBank ; pbo:inRole pbo:Role_Lender ; pbo:participationContext ex:Prop_Bris_6Room .
ex:Part_Bris_Insurer a pbo:Participation ; pbo:participant ex:InsurerCo ; pbo:inRole pbo:Role_Insurer ; pbo:participationContext ex:Prop_Bris_6Room .
ex:Part_Melb_Owner a pbo:Participation ; pbo:participant ex:Owner_B ; pbo:inRole pbo:Role_Owner ; pbo:participationContext ex:Prop_Melb_5Room .
ex:Part_Melb_Operator a pbo:Participation ; pbo:participant ex:OperatorCo ; pbo:inRole pbo:Role_Operator ; pbo:participationContext ex:Prop_Melb_5Room .

# ---------------------------------------------------------------------------
# Agreements and clauses (DEC-004)
# ---------------------------------------------------------------------------
ex:HeadLease_Melb a pbo:HeadLease ; rdfs:label "Head lease: Owner B to OperatorCo (Melbourne)"@en ;
    pbo:concernsAsset ex:Prop_Melb_5Room ; pbo:fixedRent true ; pbo:weeklyRent 720 ; pbo:termMonths 36 ; pbo:escalationRatePercent 3.0 ;
    pbo:effectiveFrom "2026-03-01"^^xsd:date ; pbo:effectiveUntil "2029-02-28"^^xsd:date ;
    pbo:permittedUse pbo:AccommodationType_RoomingHouse ; pbo:leaseType pbo:LeaseType_LongTerm ;
    pbo:hasClause ex:Clause_Melb_Sublet , ex:Clause_Melb_Break , ex:Clause_Melb_Escalation ;
    pbo:hasParticipation ex:Part_HL_Landlord , ex:Part_HL_Tenant ;
    pbo:hasRisk ex:Risk_FixedRentDuringVacancy , ex:Risk_LeaseEscalation , ex:Risk_Counterparty .
ex:Clause_Melb_Sublet a pbo:SublettingPermissionClause ; rdfs:label "Express permission to sublet rooms to residents"@en .
ex:Clause_Melb_Break a pbo:ContractClause ; rdfs:label "Break clause after 18 months with two months' notice"@en .
ex:Clause_Melb_Escalation a pbo:ContractClause ; rdfs:label "Rent escalation 3% per annum"@en .
ex:Part_HL_Landlord a pbo:Participation ; pbo:participant ex:Owner_B ; pbo:inRole pbo:Role_Landlord ; pbo:participationContext ex:HeadLease_Melb .
ex:Part_HL_Tenant a pbo:Participation ; pbo:participant ex:OperatorCo ; pbo:inRole pbo:Role_Tenant ; pbo:participationContext ex:HeadLease_Melb .

ex:Sublease_Melb_R1 a pbo:Sublease ; rdfs:label "Room sublease: OperatorCo to Resident 1"@en ;
    pbo:agreementUnderHeadLease ex:HeadLease_Melb ; pbo:concernsAsset ex:Prop_Melb_5Room ; pbo:weeklyRent 320 ; pbo:termMonths 6 ; pbo:fixedRent false ;
    pbo:hasParticipation ex:Part_SL_Landlord , ex:Part_SL_Resident .
ex:Part_SL_Landlord a pbo:Participation ; pbo:participant ex:OperatorCo ; pbo:inRole pbo:Role_Landlord ; pbo:participationContext ex:Sublease_Melb_R1 .
ex:Part_SL_Resident a pbo:Participation ; pbo:participant ex:Resident_1 ; pbo:inRole pbo:Role_Resident ; pbo:participationContext ex:Sublease_Melb_R1 .

ex:RoomingAgreement_Bris_R1 a pbo:RoomingAccommodationAgreement ; rdfs:label "Form R18 rooming accommodation agreement: Holding Trust A to Resident 2, Studio 1"@en ;
    pbo:concernsAsset ex:Room_Bris_1 ; pbo:weeklyRent 360 ; pbo:termMonths 6 ; pbo:fixedRent false ;
    pbo:hasParticipation ex:Part_RA_Provider , ex:Part_RA_Resident .
ex:Part_RA_Provider a pbo:Participation ; pbo:participant ex:HoldingTrust_A ; pbo:inRole pbo:Role_Provider ; pbo:participationContext ex:RoomingAgreement_Bris_R1 .
ex:Part_RA_Resident a pbo:Participation ; pbo:participant ex:Resident_2 ; pbo:inRole pbo:Role_Resident ; pbo:participationContext ex:RoomingAgreement_Bris_R1 .

ex:MgmtAgreement_Bris a pbo:ManagementAgreement ; rdfs:label "Management agreement: Holding Trust A appoints PM agency"@en ;
    pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:fixedRent false ; pbo:termMonths 12 ;
    pbo:hasParticipation ex:Part_MA_Owner , ex:Part_MA_Manager .
ex:Part_MA_Owner a pbo:Participation ; pbo:participant ex:HoldingTrust_A ; pbo:inRole pbo:Role_Owner ; pbo:participationContext ex:MgmtAgreement_Bris .
ex:Part_MA_Manager a pbo:Participation ; pbo:participant ex:PMAgency ; pbo:inRole pbo:Role_PropertyManager ; pbo:participationContext ex:MgmtAgreement_Bris .

ex:OwnerOccAgreement_C a pbo:RoomingAccommodationAgreement ; rdfs:label "Owner-occupier C rents one room with bond to Resident 3 (Act applies in part)"@en ;
    pbo:concernsAsset ex:Prop_OwnerOcc_C ; pbo:weeklyRent 220 ; pbo:fixedRent false ;
    pbo:hasParticipation ex:Part_OO_Owner , ex:Part_OO_Resident .
ex:Part_OO_Owner a pbo:Participation ; pbo:participant ex:OwnerOccupier_C ; pbo:inRole pbo:Role_OwnerOccupier ; pbo:participationContext ex:OwnerOccAgreement_C .
ex:Part_OO_Resident a pbo:Participation ; pbo:participant ex:Resident_3 ; pbo:inRole pbo:Role_Resident ; pbo:participationContext ex:OwnerOccAgreement_C .

ex:CorporateLease_SB a pbo:CorporateLease ; rdfs:label "Corporate lease: Investor A to mining services company, 12 months at premium"@en ;
    pbo:concernsAsset ex:Prop_CorporateApartment ; pbo:weeklyRent 950 ; pbo:termMonths 12 ; pbo:fixedRent true ;
    pbo:permittedUse pbo:AccommodationType_CorporateFurnished ;
    pbo:hasParticipation ex:Part_CL_Landlord , ex:Part_CL_Tenant .
ex:Part_CL_Landlord a pbo:Participation ; pbo:participant ex:Investor_A ; pbo:inRole pbo:Role_Landlord ; pbo:participationContext ex:CorporateLease_SB .
ex:Part_CL_Tenant a pbo:Participation ; pbo:participant ex:CorpTenant ; pbo:inRole pbo:Role_CorporateTenant ; pbo:participationContext ex:CorporateLease_SB .

ex:CommercialLease_Unit1 a pbo:CommercialLease ; rdfs:label "Triple-net lease of unit 1 to anchor supermarket, 10 years"@en ;
    pbo:concernsAsset ex:Unit_Retail_1 ; pbo:leaseType pbo:LeaseType_TripleNet ; pbo:termMonths 120 ; pbo:fixedRent true ; pbo:weeklyRent 3200 ;
    pbo:hasParticipation ex:Part_CU1_Landlord , ex:Part_CU1_Tenant .
ex:Part_CU1_Landlord a pbo:Participation ; pbo:participant ex:Investor_A ; pbo:inRole pbo:Role_Landlord ; pbo:participationContext ex:CommercialLease_Unit1 .
ex:Part_CU1_Tenant a pbo:Participation ; pbo:participant ex:AnchorRetailer ; pbo:inRole pbo:Role_AnchorTenant ; pbo:participationContext ex:CommercialLease_Unit1 .
ex:CommercialLease_Unit2 a pbo:CommercialLease ; rdfs:label "Gross lease of unit 2 to cafe, 3 years, with co-tenancy clause"@en ;
    pbo:concernsAsset ex:Unit_Retail_2 ; pbo:leaseType pbo:LeaseType_Gross ; pbo:termMonths 36 ; pbo:fixedRent true ; pbo:weeklyRent 900 ;
    pbo:hasClause ex:Clause_CoTenancy_Unit2 ;
    pbo:hasParticipation ex:Part_CU2_Landlord , ex:Part_CU2_Tenant ;
    pbo:hasRisk ex:Risk_AnchorDeparture .
ex:Clause_CoTenancy_Unit2 a pbo:CoTenancyClause ; rdfs:label "Rent reduces 30% if the anchor tenant vacates for more than 90 days and the cafe is not in default"@en .
ex:Part_CU2_Landlord a pbo:Participation ; pbo:participant ex:Investor_A ; pbo:inRole pbo:Role_Landlord ; pbo:participationContext ex:CommercialLease_Unit2 .
ex:Part_CU2_Tenant a pbo:Participation ; pbo:participant ex:SmallRetailer ; pbo:inRole pbo:Role_Tenant ; pbo:participationContext ex:CommercialLease_Unit2 .

# Outgoing allocations by lease type (CQ-010, EV-081)
pbo:LeaseType_TripleNet pbo:allocatesOutgoing ex:OA_NNN_Taxes , ex:OA_NNN_Insurance , ex:OA_NNN_Maintenance , ex:OA_NNN_CAM , ex:OA_NNN_Capex .
ex:OA_NNN_Taxes a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_Taxes ; pbo:borneByRole pbo:Role_Tenant .
ex:OA_NNN_Insurance a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_Insurance ; pbo:borneByRole pbo:Role_Tenant .
ex:OA_NNN_Maintenance a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_Maintenance ; pbo:borneByRole pbo:Role_Tenant .
ex:OA_NNN_CAM a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_CommonArea ; pbo:borneByRole pbo:Role_Tenant .
ex:OA_NNN_Capex a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_Capex ; pbo:borneByRole pbo:Role_Tenant .
pbo:LeaseType_Gross pbo:allocatesOutgoing ex:OA_Gross_Taxes , ex:OA_Gross_Insurance , ex:OA_Gross_Maintenance , ex:OA_Gross_CAM .
ex:OA_Gross_Taxes a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_Taxes ; pbo:borneByRole pbo:Role_Landlord .
ex:OA_Gross_Insurance a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_Insurance ; pbo:borneByRole pbo:Role_Landlord .
ex:OA_Gross_Maintenance a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_Maintenance ; pbo:borneByRole pbo:Role_Landlord .
ex:OA_Gross_CAM a pbo:OutgoingAllocation ; pbo:outgoingCategory pbo:Outgoing_CommonArea ; pbo:borneByRole pbo:Role_Landlord .
# HMO / rooming: landlord bears utilities and common-area cleaning (EV-074)
ex:HMO_Utilities a pbo:OutgoingAllocation ; rdfs:label "HMO landlord pays utilities (EV-074)"@en ; pbo:outgoingCategory pbo:Outgoing_Utilities ; pbo:borneByRole pbo:Role_Landlord .
ex:HMO_CommonArea a pbo:OutgoingAllocation ; rdfs:label "HMO landlord maintains common areas (EV-074)"@en ; pbo:outgoingCategory pbo:Outgoing_CommonArea ; pbo:borneByRole pbo:Role_Landlord .
pbo:AccommodationType_HMO pbo:allocatesOutgoing ex:HMO_Utilities , ex:HMO_CommonArea .

# ---------------------------------------------------------------------------
# Authorisations
# ---------------------------------------------------------------------------
ex:Auth_Bris_Planning a pbo:PlanningApproval ; rdfs:label "Code-assessable rooming accommodation approval, Brisbane"@en ;
    pbo:authorisationType pbo:AuthType_PlanningApproval ; pbo:authorisationStatus "held" ; pbo:issuedBy ex:BrisbaneCityCouncil ; pbo:authorisedParty ex:HoldingTrust_A ;
    pbo:underRegime ex:Regime_BCC_RoomingPlanning ; pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:dateIssued "2025-11-03"^^xsd:date .
ex:Auth_Bris_Building a pbo:BuildingApproval ; rdfs:label "Class 1b building approval and Building Compliance Notice"@en ;
    pbo:authorisationType pbo:AuthType_BuildingApproval ; pbo:authorisationStatus "held" ; pbo:issuedBy ex:BrisbaneCityCouncil ; pbo:authorisedParty ex:HoldingTrust_A ;
    pbo:underRegime ex:Regime_QLD_BuildingFire ; pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:dateIssued "2026-05-20"^^xsd:date .
ex:Auth_Bris_Fire a pbo:FireSafetyCertification ; rdfs:label "Fire-safety documentation (alarms, exits, evacuation plan)"@en ;
    pbo:authorisationType pbo:AuthType_FireSafety ; pbo:authorisationStatus "held" ; pbo:issuedBy ex:BrisbaneCityCouncil ; pbo:authorisedParty ex:HoldingTrust_A ;
    pbo:underRegime ex:Regime_QLD_BuildingFire ; pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:dateIssued "2026-06-02"^^xsd:date .
ex:Auth_Bris_ResServiceReg a pbo:ResidentialServiceRegistration ; rdfs:label "Residential service registration (application lodged)"@en ;
    pbo:authorisationType pbo:AuthType_ResidentialServiceRegistration ; pbo:authorisationStatus "pending" ; pbo:issuedBy ex:QLD_DeptHousing ; pbo:authorisedParty ex:HoldingTrust_A ;
    pbo:underRegime ex:Regime_QLD_ResidentialService ; pbo:concernsAsset ex:Prop_Bris_6Room .
# Accreditation deliberately absent for Prop_Bris_6Room (CQ-015 missing-authorisation case).

ex:Auth_Melb_OperatorLicence a pbo:RoomingHouseOperatorLicence ; rdfs:label "OperatorCo rooming house operator licence"@en ;
    pbo:authorisationType pbo:AuthType_OperatorLicence ; pbo:authorisationStatus "held" ; pbo:issuedBy ex:CAV ; pbo:authorisedParty ex:OperatorCo ;
    pbo:underRegime ex:Regime_VIC_RoomingHouse ; pbo:dateIssued "2025-08-15"^^xsd:date ; pbo:effectiveUntil "2028-08-14"^^xsd:date .
ex:Auth_Melb_PremisesReg a pbo:RoomingHousePremisesRegistration ; rdfs:label "Council premises registration (expired)"@en ;
    pbo:authorisationType pbo:AuthType_PremisesRegistration ; pbo:authorisationStatus "expired" ; pbo:issuedBy ex:VIC_LocalCouncil ; pbo:authorisedParty ex:OperatorCo ;
    pbo:underRegime ex:Regime_VIC_RoomingHouse ; pbo:concernsAsset ex:Prop_Melb_5Room ; pbo:dateIssued "2025-09-01"^^xsd:date ; pbo:effectiveUntil "2026-08-31"^^xsd:date .
ex:Auth_Melb_Planning a pbo:PlanningApproval ; rdfs:label "Clause 52.23 permit exemption confirmed (5 bedrooms, 210 m2, under 12 persons)"@en ;
    pbo:authorisationType pbo:AuthType_PlanningApproval ; pbo:authorisationStatus "not_required" ; pbo:issuedBy ex:VIC_LocalCouncil ; pbo:authorisedParty ex:OperatorCo ;
    pbo:underRegime ex:Regime_VIC_Clause5223 ; pbo:concernsAsset ex:Prop_Melb_5Room .
ex:Auth_PMAgency_Licence a pbo:RealEstateAgentLicence ; rdfs:label "PM agency corporation licence (Queensland OFT register)"@en ;
    pbo:authorisationType pbo:AuthType_AgentLicence ; pbo:authorisationStatus "held" ; pbo:issuedBy ex:OFT_QLD ; pbo:authorisedParty ex:PMAgency .

# ---------------------------------------------------------------------------
# Strategies, operating models, tenant segments (concept-level facts)
# ---------------------------------------------------------------------------
pbo:Strategy_RoomingHouse pbo:strategyUsesAccommodationType pbo:AccommodationType_RoomingHouse , pbo:AccommodationType_HMO , pbo:AccommodationType_PurposeBuiltStudios ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_MasterLease , pbo:OperatingModel_ManagementRevenueShare ;
    pbo:targetsTenantSegment pbo:Segment_Students , pbo:Segment_YoungProfessionals , pbo:Segment_EssentialWorkers , pbo:Segment_TemporaryWorkers , pbo:Segment_SinglesAndCouples , pbo:Segment_NewArrivals ;
    pbo:hasRisk ex:Risk_PlanningUse , ex:Risk_BuildingFire , ex:Risk_Licensing , ex:Risk_VacancyChurn , ex:Risk_Insurance , ex:Risk_Valuation , ex:Risk_ManagementIntensity , ex:Risk_InterestRate ;
    pbo:hasDecisionGate ex:Gate_Planning , ex:Gate_BuildingFire , ex:Gate_Finance , ex:Gate_Operating .
pbo:Strategy_RentToRent pbo:strategyUsesAccommodationType pbo:AccommodationType_HMO , pbo:AccommodationType_RoomingHouse , pbo:AccommodationType_Coliving ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_MasterLease ;
    pbo:targetsTenantSegment pbo:Segment_Students , pbo:Segment_YoungProfessionals ;
    pbo:hasRisk ex:Risk_FixedRentDuringVacancy , ex:Risk_LeaseEscalation , ex:Risk_SublettingAuthority , ex:Risk_Counterparty , ex:Risk_Licensing , ex:Risk_Insurance .
pbo:Strategy_Coliving pbo:strategyUsesAccommodationType pbo:AccommodationType_Coliving ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_MasterLease , pbo:OperatingModel_ManagementRevenueShare , pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_HybridFranchise ;
    pbo:targetsTenantSegment pbo:Segment_YoungProfessionals , pbo:Segment_Students , pbo:Segment_CorporateStaff ;
    pbo:hasRisk ex:Risk_FixedRentDuringVacancy , ex:Risk_LeaseEscalation .
pbo:Strategy_CorporateLeasing pbo:strategyUsesAccommodationType pbo:AccommodationType_CorporateFurnished ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_CorporateLeasing ;
    pbo:targetsTenantSegment pbo:Segment_CorporateStaff ;
    pbo:hasRisk ex:Risk_Concentration .
pbo:Strategy_DualIncome pbo:strategyUsesAccommodationType pbo:AccommodationType_Duplex , pbo:AccommodationType_DualKey , pbo:AccommodationType_DualOccupancy , pbo:AccommodationType_SecondaryDwelling ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_SingleLeaseRental ;
    pbo:targetsTenantSegment pbo:Segment_Families , pbo:Segment_SinglesAndCouples ;
    pbo:hasRisk ex:Risk_ThinResaleMarket , ex:Risk_Concentration , ex:Risk_ManagementIntensity .
pbo:Strategy_ShortTermRental pbo:strategyUsesAccommodationType pbo:AccommodationType_ShortStay ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_ShortStay ;
    pbo:targetsTenantSegment pbo:Segment_Tourists ;
    pbo:hasRisk ex:Risk_ShortStayRegulatory .
pbo:Strategy_CommercialProperty pbo:strategyUsesAccommodationType pbo:AccommodationType_SingleTenantCommercial , pbo:AccommodationType_MultiTenantCommercial ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_SingleLeaseRental ;
    pbo:targetsTenantSegment pbo:Segment_BusinessOccupiers ;
    pbo:hasRisk ex:Risk_AllOrNothingVacancy , ex:Risk_AnchorDeparture .
pbo:Strategy_BuyAndHold pbo:strategyUsesAccommodationType pbo:AccommodationType_WholeDwellingRental ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_SingleLeaseRental ;
    pbo:targetsTenantSegment pbo:Segment_Families ;
    pbo:hasRisk ex:Risk_InterestRate , ex:Risk_TaxPolicy .
pbo:Strategy_NewBuildBuyToLet pbo:strategyUsesAccommodationType pbo:AccommodationType_WholeDwellingRental ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_SingleLeaseRental ;
    pbo:hasRisk ex:Risk_ConstructionCost .
pbo:Strategy_SmallScaleDevelopment pbo:strategyUsesAccommodationType pbo:AccommodationType_Duplex , pbo:AccommodationType_RoomingHouse ;
    pbo:strategyUsesOperatingModel pbo:OperatingModel_OwnerOperated , pbo:OperatingModel_SingleLeaseRental ;
    pbo:hasRisk ex:Risk_ConstructionCost , ex:Risk_TaxClassification , ex:Risk_PlanningUse .
pbo:Strategy_ShortTermRental pbo:hasRisk ex:Risk_Insurance .
pbo:OperatingModel_MasterLease pbo:hasRisk ex:Risk_FixedRentDuringVacancy , ex:Risk_LeaseEscalation , ex:Risk_SublettingAuthority , ex:Risk_Counterparty .
pbo:OperatingModel_ManagementRevenueShare pbo:hasRisk ex:Risk_Counterparty .
pbo:TenantConfiguration_Single pbo:hasRisk ex:Risk_AllOrNothingVacancy .

# Agency models and capability sourcing (CQ-014, EV-160 to EV-163)
pbo:AgencyModel_Franchise pbo:sourcesCapabilityVia pbo:Sourcing_InternalControl .
pbo:AgencyModel_Cooperative pbo:sourcesCapabilityVia pbo:Sourcing_Network , pbo:Sourcing_InboundOpenInnovation .
pbo:AgencyModel_JointVenture pbo:sourcesCapabilityVia pbo:Sourcing_Centralised , pbo:Sourcing_InboundOpenInnovation , pbo:Sourcing_OutboundOpenInnovation .
pbo:AgencyModel_Boutique pbo:sourcesCapabilityVia pbo:Sourcing_InternalControl , pbo:Sourcing_InboundOpenInnovation .
pbo:AgencyModel_Independent pbo:sourcesCapabilityVia pbo:Sourcing_Network , pbo:Sourcing_Outsourced , pbo:Sourcing_InboundOpenInnovation .

# ---------------------------------------------------------------------------
# Risks, mitigations, decision gates (CQ-007, EV-120 to EV-126)
# ---------------------------------------------------------------------------
ex:Risk_PlanningUse a pbo:Risk ; rdfs:label "Planning-use risk: room income is worthless if the use is prohibited or unapprovable"@en ; pbo:riskCategory pbo:RiskCat_PlanningUse ; pbo:mitigatedBy ex:Mit_PlannerDD .
ex:Mit_PlannerDD a pbo:Mitigation ; pbo:mitigationNote "Written town-planner due diligence before unconditional purchase; pre-lodgement council meeting for borderline sites." .
ex:Risk_BuildingFire a pbo:Risk ; rdfs:label "Building-classification and fire-safety risk"@en ; pbo:riskCategory pbo:RiskCat_BuildingFire ; pbo:mitigatedBy ex:Mit_SurveyorReport .
ex:Mit_SurveyorReport a pbo:Mitigation ; pbo:mitigationNote "Building surveyor/certifier report and fire engineer input before final feasibility; documented inspections, alarms and evacuation procedures." .
ex:Risk_Licensing a pbo:Risk ; rdfs:label "Licensing/registration risk: QLD residential services and VIC rooming houses can be unlawful without prescribed approvals"@en ; pbo:riskCategory pbo:RiskCat_Licensing ; pbo:mitigatedBy ex:Mit_RegistrationGate .
ex:Mit_RegistrationGate a pbo:Mitigation ; pbo:mitigationNote "Make registration/licensing a pre-opening gate in the project plan." .
ex:Risk_VacancyChurn a pbo:Risk ; rdfs:label "Vacancy / tenant churn risk from many individual leasing events"@en ; pbo:riskCategory pbo:RiskCat_Vacancy ; pbo:mitigatedBy ex:Mit_ConservativeVacancy .
ex:Mit_ConservativeVacancy a pbo:Mitigation ; pbo:mitigationNote "Diverse demand pools, conservative economic vacancy, CRM lead pipeline and staggered lease expiries." .
ex:Risk_ManagementIntensity a pbo:Risk ; rdfs:label "Management intensity risk: six unrelated occupants produce far more interactions than one household"@en ; pbo:riskCategory pbo:RiskCat_ManagementIntensity ; pbo:mitigatedBy ex:Mit_SpecialistManager .
ex:Mit_SpecialistManager a pbo:Mitigation ; pbo:mitigationNote "Professional specialist manager or dedicated operator; budget management properly." .
ex:Risk_Insurance a pbo:Risk ; rdfs:label "Insurance risk: ordinary landlord policies may not cover undeclared rooming/boarding use"@en ; pbo:riskCategory pbo:RiskCat_Insurance ; pbo:mitigatedBy ex:Mit_InsurerConfirmation .
ex:Mit_InsurerConfirmation a pbo:Mitigation ; pbo:mitigationNote "Written insurer confirmation of exact use, occupancy and number of rooms." .
ex:Risk_InterestRate a pbo:Risk ; rdfs:label "Interest-rate / refinancing risk: leveraged yield strategies can flip to negative cash flow"@en ; pbo:riskCategory pbo:RiskCat_InterestRate ; pbo:mitigatedBy ex:Mit_RateStress .
ex:Mit_RateStress a pbo:Mitigation ; pbo:mitigationNote "Rate stress testing at 1-2 points above the initial rate, lower leverage, cash buffer and refinance planning." .
ex:Risk_Valuation a pbo:Risk ; rdfs:label "Valuation / exit risk: lender may value as an ordinary house; investor-only resale market"@en ; pbo:riskCategory pbo:RiskCat_Valuation ; pbo:mitigatedBy ex:Mit_ValuationMethod .
ex:Mit_ValuationMethod a pbo:Mitigation ; pbo:mitigationNote "Obtain indicative valuation methodology and retain an alternative owner-occupier exit where possible." .
ex:Risk_ConstructionCost a pbo:Risk ; rdfs:label "Construction-cost risk: compliance discoveries after settlement can destroy feasibility"@en ; pbo:riskCategory pbo:RiskCat_ConstructionCost ; pbo:mitigatedBy ex:Mit_QSContingency .
ex:Mit_QSContingency a pbo:Mitigation ; pbo:mitigationNote "Full scope, quantity surveyor, fixed-price components where practical and 10-15% contingency." .
ex:Risk_TaxClassification a pbo:Risk ; rdfs:label "Tax-classification risk: CGT assumptions fail if profit is ordinary income or GST applies"@en ; pbo:riskCategory pbo:RiskCat_TaxClassification ; pbo:mitigatedBy ex:Mit_TaxAdviceAtAcquisition .
ex:Mit_TaxAdviceAtAcquisition a pbo:Mitigation ; pbo:mitigationNote "Written tax advice at acquisition and whenever intention changes." .
ex:Risk_TaxPolicy a pbo:Risk ; rdfs:label "Policy risk: negative gearing and CGT rules changed; states alter tenancy and property taxes"@en ; pbo:riskCategory pbo:RiskCat_Policy ; pbo:mitigatedBy ex:Mit_ModelEnactedLaw .
ex:Mit_ModelEnactedLaw a pbo:Mitigation ; pbo:mitigationNote "Model after-tax return under current enacted law and maintain margin rather than relying on concessions." .
ex:Risk_FixedRentDuringVacancy a pbo:Risk ; rdfs:label "Fixed head rent owed during vacancy or market softness"@en ; pbo:riskCategory pbo:RiskCat_Vacancy ; pbo:mitigatedBy ex:Mit_OccupancyStressTest .
ex:Mit_OccupancyStressTest a pbo:Mitigation ; pbo:mitigationNote "Model 95% best, 85% base and 70% stress occupancy; a deal that only works in the best case is a bet." .
ex:Risk_LeaseEscalation a pbo:Risk ; rdfs:label "Lease escalation: 3-5% annual increases compound to 16-28% over five years"@en ; pbo:riskCategory pbo:RiskCat_LeaseEscalation ; pbo:mitigatedBy ex:Mit_CapEscalation .
ex:Mit_CapEscalation a pbo:Mitigation ; pbo:mitigationNote "Cap escalations at CPI or occupancy-linked steps; negotiate break clauses." .
ex:Risk_SublettingAuthority a pbo:Risk ; rdfs:label "Subletting authority: owner consent alone may not be enough; planning, registration and insurance still apply"@en ; pbo:riskCategory pbo:RiskCat_Licensing ; pbo:mitigatedBy ex:Mit_ExpressSubletRights .
ex:Mit_ExpressSubletRights a pbo:Mitigation ; pbo:mitigationNote "Express subletting rights in the head lease plus legal review of planning, registration and insurance." .
ex:Risk_Counterparty a pbo:Risk ; rdfs:label "Counterparty risk: owner relies on operator solvency and vice versa"@en ; pbo:riskCategory pbo:RiskCat_Counterparty ; pbo:mitigatedBy ex:Mit_FinancialDD .
ex:Mit_FinancialDD a pbo:Mitigation ; pbo:mitigationNote "Financial due diligence, guarantees, reporting and renewal terms." .
ex:Risk_Concentration a pbo:Risk ; rdfs:label "Concentration risk: capital or income tied to one asset or one tenant"@en ; pbo:riskCategory pbo:RiskCat_Concentration ; pbo:mitigatedBy ex:Mit_Diversify .
ex:Mit_Diversify a pbo:Mitigation ; pbo:mitigationNote "Test concentration by property, suburb, state, tenant group, lender and income source." .
ex:Risk_ThinResaleMarket a pbo:Risk ; rdfs:label "Thin resale market for single-title dual-key/dual-occupancy arrangements"@en ; pbo:riskCategory pbo:RiskCat_Valuation ; pbo:mitigatedBy ex:Mit_PreferSubdivided .
ex:Mit_PreferSubdivided a pbo:Mitigation ; pbo:mitigationNote "Prefer subdivided duplexes to broaden the buyer pool; obtain independent valuation." .
ex:Risk_ShortStayRegulatory a pbo:Risk ; rdfs:label "Short-stay regulatory risk: Victorian levy and owners-corporation bans can alter revenue"@en ; pbo:riskCategory pbo:RiskCat_Policy ; pbo:mitigatedBy ex:Mit_TreatShortStayAsUpside .
ex:Mit_TreatShortStayAsUpside a pbo:Mitigation ; pbo:mitigationNote "Treat short stay as upside unless the legal right and economics are robust." .
ex:Risk_AllOrNothingVacancy a pbo:Risk ; rdfs:label "All-or-nothing occupancy: if the sole tenant leaves income falls to zero while debt continues"@en ; pbo:riskCategory pbo:RiskCat_Concentration ; pbo:mitigatedBy ex:Mit_TenantCovenant .
ex:Mit_TenantCovenant a pbo:Mitigation ; pbo:mitigationNote "Prioritise tenant covenant strength, renewal probability and remaining lease term." .
ex:Risk_AnchorDeparture a pbo:Risk ; rdfs:label "Anchor tenant departure triggers co-tenancy rent relief and traffic loss"@en ; pbo:riskCategory pbo:RiskCat_Concentration ; pbo:mitigatedBy ex:Mit_StaggerExpiries .
ex:Mit_StaggerExpiries a pbo:Mitigation ; pbo:mitigationNote "Stagger lease expiries, diversify tenant mix and negotiate co-tenancy conditions." .

ex:Gate_Planning a pbo:DecisionGate ; rdfs:label "Planning gate"@en ; pbo:gateCondition "Written confirmation that proposed occupant/room numbers are lawful or realistically approvable." ; pbo:gateRequiresAuthorisationType pbo:AuthType_PlanningApproval .
ex:Gate_BuildingFire a pbo:DecisionGate ; rdfs:label "Building/fire gate"@en ; pbo:gateCondition "Priced scope for every compliance item." ; pbo:gateRequiresAuthorisationType pbo:AuthType_BuildingApproval , pbo:AuthType_FireSafety .
ex:Gate_Finance a pbo:DecisionGate ; rdfs:label "Finance gate"@en ; pbo:gateCondition "Lender accepts the proposed lawful configuration and income methodology." ; pbo:gateRequiresAuthorisationType pbo:AuthType_LenderApproval .
ex:Gate_Operating a pbo:DecisionGate ; rdfs:label "Operating gate"@en ; pbo:gateCondition "Realistic net income after professional management, utilities, maintenance, licensing/compliance and vacancy." ; pbo:gateRequiresAuthorisationType pbo:AuthType_ResidentialServiceRegistration , pbo:AuthType_InsurerConfirmation .

# ---------------------------------------------------------------------------
# Source documents (corpus) for statement-level provenance
# ---------------------------------------------------------------------------
ex:Doc_0003_ATO a pbo:SourceDocument ; rdfs:label "SRC-003 ATO: Rental property as investment or business"@en ; pbo:authorityLevel "authoritative" ; pbo:publishedBy ex:ATO .
ex:Doc_0008_ListonNewton a pbo:SourceDocument ; rdfs:label "SRC-008 Liston Newton: best structure for property investment"@en ; pbo:authorityLevel "secondary" .
ex:Doc_0016_YIP a pbo:SourceDocument ; rdfs:label "SRC-016 Your Investment Property: renting room by room (2011)"@en ; pbo:authorityLevel "secondary" ; pbo:publicationDate "2011-11-22"^^xsd:date .
ex:Doc_0017_Echo a pbo:SourceDocument ; rdfs:label "SRC-017 Echo Property Group: commercial vs rooming house returns"@en ; pbo:authorityLevel "illustrative" ; pbo:publicationDate "2025-06-25"^^xsd:date .
ex:Doc_0021_EverythingColiving a pbo:SourceDocument ; rdfs:label "SRC-021 Everything Coliving: coliving business models"@en ; pbo:authorityLevel "secondary" ; pbo:publicationDate "2026-04-01"^^xsd:date .
ex:Doc_0024_Indigo a pbo:SourceDocument ; rdfs:label "SRC-024 Indigo Construction: Brisbane rooming houses explained"@en ; pbo:authorityLevel "illustrative" .
ex:Doc_0025_APE a pbo:SourceDocument ; rdfs:label "SRC-025 Australian Property Experts: dual income property"@en ; pbo:authorityLevel "secondary" ; pbo:publicationDate "2026-07-16"^^xsd:date .
ex:Doc_0035_RTA a pbo:SourceDocument ; rdfs:label "SRC-035 RTA: owner-occupiers renting out rooms"@en ; pbo:authorityLevel "authoritative" ; pbo:publishedBy ex:RTA .
ex:Doc_0036_NPA a pbo:SourceDocument ; rdfs:label "SRC-036 New Property Australia: rooming house"@en ; pbo:authorityLevel "illustrative" .
ex:Doc_0040_BAC a pbo:SourceDocument ; rdfs:label "SRC-040 Buyers Agency Co: HMO investment"@en ; pbo:authorityLevel "illustrative" .
ex:Doc_0041_PropertyDirect a pbo:SourceDocument ; rdfs:label "SRC-041 Property Direct: rooming accommodation investment"@en ; pbo:authorityLevel "illustrative" .
ex:Doc_0014_PMVA a pbo:SourceDocument ; rdfs:label "SRC-014 PMVA: property management business plan template"@en ; pbo:authorityLevel "secondary" ; pbo:publicationDate "2026-05-12"^^xsd:date .
ex:Doc_0001_SmartBP a pbo:SourceDocument ; rdfs:label "SRC-001 Smart Business Plans Australia"@en ; pbo:authorityLevel "secondary" .
ex:Doc_0010_ProfBP a pbo:SourceDocument ; rdfs:label "SRC-010 Professional Business Plans"@en ; pbo:authorityLevel "illustrative" .
ex:Doc_201_AUReport a pbo:SourceDocument ; rdfs:label "SRC-201 Deep research report: property investment in SEQ and Melbourne"@en ; pbo:authorityLevel "secondary" ; pbo:publicationDate "2026-09-14"^^xsd:date .
ex:Doc_202_DataReport a pbo:SourceDocument ; rdfs:label "SRC-202 Deep research report: open and accessible property data"@en ; pbo:authorityLevel "secondary" ; pbo:publicationDate "2026-09-14"^^xsd:date .

# ---------------------------------------------------------------------------
# Financial scenarios (CQ-004, EV-100, EV-101)
# ---------------------------------------------------------------------------
ex:Scenario_Moderate a pbo:FinancialScenario ; rdfs:label "Six-room rooming house: moderate scenario"@en ; pbo:scenarioName "moderate" ;
    pbo:scenarioForModel pbo:OperatingModel_OwnerOperated ; pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:assertedIn ex:Doc_201_AUReport ;
    pbo:assumes ex:MV_Mod_ProjectCost , ex:MV_Mod_LVR , ex:MV_Mod_Interest , ex:MV_Mod_Rooms , ex:MV_Mod_Tariff , ex:MV_Mod_Vacancy , ex:MV_Mod_Opex , ex:MV_Mod_RentGrowth , ex:MV_Mod_ValueGrowth ;
    pbo:yields ex:MV_Mod_NOI , ex:MV_Mod_CashFlow , ex:MV_Mod_CoC , ex:MV_Mod_IRR .
ex:MV_Mod_ProjectCost a pbo:MetricValue ; pbo:metric pbo:Metric_ProjectCost ; pbo:numericValue 1200000 ; pbo:unit "AUD" .
ex:MV_Mod_LVR a pbo:MetricValue ; pbo:metric pbo:Metric_LVR ; pbo:numericValue 70 ; pbo:unit "percent" .
ex:MV_Mod_Interest a pbo:MetricValue ; pbo:metric pbo:Metric_InterestRate ; pbo:numericValue 6.5 ; pbo:unit "percent" ; pbo:basisNote "interest-only" .
ex:MV_Mod_Rooms a pbo:MetricValue ; pbo:metric pbo:Metric_WeeklyRoomTariff ; pbo:numericValue 6 ; pbo:unit "rooms" ; pbo:basisNote "room count assumption" .
ex:MV_Mod_Tariff a pbo:MetricValue ; pbo:metric pbo:Metric_WeeklyRoomTariff ; pbo:numericValue 360 ; pbo:unit "AUD_per_week" .
ex:MV_Mod_Vacancy a pbo:MetricValue ; pbo:metric pbo:Metric_EconomicVacancy ; pbo:numericValue 7 ; pbo:unit "percent" .
ex:MV_Mod_Opex a pbo:MetricValue ; pbo:metric pbo:Metric_OperatingExpenseRatio ; pbo:numericValue 28 ; pbo:unit "percent" .
ex:MV_Mod_RentGrowth a pbo:MetricValue ; pbo:metric pbo:Metric_RentGrowth ; pbo:numericValue 3 ; pbo:unit "percent" .
ex:MV_Mod_ValueGrowth a pbo:MetricValue ; pbo:metric pbo:Metric_ValueGrowth ; pbo:numericValue 4 ; pbo:unit "percent" .
ex:MV_Mod_NOI a pbo:MetricValue ; pbo:metric pbo:Metric_NOI ; pbo:numericValue 75209 ; pbo:unit "AUD" .
ex:MV_Mod_CashFlow a pbo:MetricValue ; pbo:metric pbo:Metric_YearOneCashFlow ; pbo:numericValue 20609 ; pbo:unit "AUD" .
ex:MV_Mod_CoC a pbo:MetricValue ; pbo:metric pbo:Metric_CashOnCash ; pbo:numericValue 5.7 ; pbo:unit "percent" .
ex:MV_Mod_IRR a pbo:MetricValue ; pbo:metric pbo:Metric_IRR ; pbo:numericValue 15.2 ; pbo:unit "percent" ; pbo:basisNote "ten-year levered IRR" .

ex:Scenario_Conservative a pbo:FinancialScenario ; rdfs:label "Six-room rooming house: conservative scenario"@en ; pbo:scenarioName "conservative" ;
    pbo:scenarioForModel pbo:OperatingModel_OwnerOperated ; pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:assertedIn ex:Doc_201_AUReport ;
    pbo:assumes ex:MV_Con_LVR , ex:MV_Con_Interest , ex:MV_Con_Tariff , ex:MV_Con_Vacancy , ex:MV_Con_Opex ;
    pbo:yields ex:MV_Con_CashFlow , ex:MV_Con_IRR .
ex:MV_Con_LVR a pbo:MetricValue ; pbo:metric pbo:Metric_LVR ; pbo:numericValue 65 ; pbo:unit "percent" .
ex:MV_Con_Interest a pbo:MetricValue ; pbo:metric pbo:Metric_InterestRate ; pbo:numericValue 7.5 ; pbo:unit "percent" .
ex:MV_Con_Tariff a pbo:MetricValue ; pbo:metric pbo:Metric_WeeklyRoomTariff ; pbo:numericValue 320 ; pbo:unit "AUD_per_week" .
ex:MV_Con_Vacancy a pbo:MetricValue ; pbo:metric pbo:Metric_EconomicVacancy ; pbo:numericValue 12 ; pbo:unit "percent" .
ex:MV_Con_Opex a pbo:MetricValue ; pbo:metric pbo:Metric_OperatingExpenseRatio ; pbo:numericValue 32 ; pbo:unit "percent" .
ex:MV_Con_CashFlow a pbo:MetricValue ; pbo:metric pbo:Metric_YearOneCashFlow ; pbo:numericValue 1244 ; pbo:unit "AUD" .
ex:MV_Con_IRR a pbo:MetricValue ; pbo:metric pbo:Metric_IRR ; pbo:numericValue 5.5 ; pbo:unit "percent" .

ex:Scenario_Aggressive a pbo:FinancialScenario ; rdfs:label "Six-room rooming house: aggressive scenario"@en ; pbo:scenarioName "aggressive" ;
    pbo:scenarioForModel pbo:OperatingModel_OwnerOperated ; pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:assertedIn ex:Doc_201_AUReport ;
    pbo:assumes ex:MV_Agg_LVR , ex:MV_Agg_Interest , ex:MV_Agg_Tariff , ex:MV_Agg_Vacancy , ex:MV_Agg_Opex ;
    pbo:yields ex:MV_Agg_CashFlow , ex:MV_Agg_IRR .
ex:MV_Agg_LVR a pbo:MetricValue ; pbo:metric pbo:Metric_LVR ; pbo:numericValue 75 ; pbo:unit "percent" .
ex:MV_Agg_Interest a pbo:MetricValue ; pbo:metric pbo:Metric_InterestRate ; pbo:numericValue 5.75 ; pbo:unit "percent" .
ex:MV_Agg_Tariff a pbo:MetricValue ; pbo:metric pbo:Metric_WeeklyRoomTariff ; pbo:numericValue 410 ; pbo:unit "AUD_per_week" .
ex:MV_Agg_Vacancy a pbo:MetricValue ; pbo:metric pbo:Metric_EconomicVacancy ; pbo:numericValue 4 ; pbo:unit "percent" .
ex:MV_Agg_Opex a pbo:MetricValue ; pbo:metric pbo:Metric_OperatingExpenseRatio ; pbo:numericValue 25 ; pbo:unit "percent" .
ex:MV_Agg_CashFlow a pbo:MetricValue ; pbo:metric pbo:Metric_YearOneCashFlow ; pbo:numericValue 40352 ; pbo:unit "AUD" .
ex:MV_Agg_IRR a pbo:MetricValue ; pbo:metric pbo:Metric_IRR ; pbo:numericValue 25.9 ; pbo:unit "percent" .

# ---------------------------------------------------------------------------
# Market claims preserved as conflicting metric values (CQ-011, ISSUE-001/003)
# ---------------------------------------------------------------------------
ex:Claim_Yield_YIP a pbo:MetricValue ; rdfs:label "Rooming gross yield 10-15% (YIP 2011)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 10 ; pbo:upperValue 15 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0016_YIP ; pbo:describesJurisdiction ex:AU ; pbo:claimDate "2011-11-22"^^xsd:date ; pbo:basisNote "Gross; net 7-12% after higher running costs; broker commentary." .
ex:Claim_Yield_Indigo a pbo:MetricValue ; rdfs:label "Purpose-built rooming gross yield 8-12%+ (Indigo)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 8 ; pbo:upperValue 12 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0024_Indigo ; pbo:describesJurisdiction ex:BCC ; pbo:basisNote "Example six rooms at $200/week on $700k = 8.9%." .
ex:Claim_Yield_NPA a pbo:MetricValue ; rdfs:label "Rooming house yield 10%+ (New Property Australia)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 10 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0036_NPA ; pbo:describesJurisdiction ex:BCC ; pbo:claimDate "2023-01-01"^^xsd:date ; pbo:basisNote "Up to five studios; owner pays shared-area costs." .
ex:Claim_Yield_BAC a pbo:MetricValue ; rdfs:label "HMO gross yield 10%+ from 5% baseline (Buyers Agency Co)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 10 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0040_BAC ; pbo:describesJurisdiction ex:WA ; pbo:basisNote "Rent-by-the-room; landlord covers utilities." .
ex:Claim_Yield_PropertyDirect a pbo:MetricValue ; rdfs:label "Up to 8% gross yield (Property Direct)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 8 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0041_PropertyDirect ; pbo:describesJurisdiction ex:BCC ; pbo:basisNote "$1.2M package, five rooms at $400/week, 5% vacancy allowance; estimate only." .
ex:Claim_Yield_Echo a pbo:MetricValue ; rdfs:label "Rooming house yields 10-12%+ (Echo Property Group)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 10 ; pbo:upperValue 12 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0017_Echo ; pbo:describesJurisdiction ex:SEQ ; pbo:claimDate "2025-06-25"^^xsd:date ; pbo:basisNote "Promotional comparison against commercial 4-7%." .
ex:Claim_Yield_CombinedCapitals a pbo:MetricValue ; rdfs:label "Combined-capital conventional gross yield 3.45% (Cotality via SRC-201)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 3.45 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_201_AUReport ; pbo:describesJurisdiction ex:AU ; pbo:claimDate "2026-05-01"^^xsd:date ; pbo:basisNote "Conventional residential; Brisbane at record lows." .
ex:Claim_Yield_DualIncome a pbo:MetricValue ; rdfs:label "Dual income duplex gross yield 6.4% vs single dwelling 4.5% (APE)"@en ; pbo:metric pbo:Metric_GrossYield ; pbo:numericValue 6.4 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0025_APE ; pbo:describesJurisdiction ex:BCC ; pbo:claimDate "2026-07-16"^^xsd:date ; pbo:basisNote "$720k purchase, $880/week combined rent." .
ex:Claim_BreakEven_Coliving_A a pbo:MetricValue ; rdfs:label "Master-lease coliving break-even 6-12 months (Everything Coliving L91)"@en ; pbo:metric pbo:Metric_BreakEvenMonths ; pbo:numericValue 6 ; pbo:upperValue 12 ; pbo:unit "months" ;
    pbo:assertedIn ex:Doc_0021_EverythingColiving ; pbo:claimDate "2026-04-01"^^xsd:date .
ex:Claim_BreakEven_Coliving_B a pbo:MetricValue ; rdfs:label "Master-lease coliving break-even 12-18 months (Everything Coliving L25)"@en ; pbo:metric pbo:Metric_BreakEvenMonths ; pbo:numericValue 12 ; pbo:upperValue 18 ; pbo:unit "months" ;
    pbo:assertedIn ex:Doc_0021_EverythingColiving ; pbo:claimDate "2026-04-01"^^xsd:date ; pbo:basisNote "Conflicts with the 6-12 month figure in the same source (ISSUE-003)." .
ex:Claim_Occupancy_Coliving a pbo:MetricValue ; rdfs:label "Established coliving operators average 93% occupancy; break-even 70-80%"@en ; pbo:metric pbo:Metric_Occupancy ; pbo:numericValue 93 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_0021_EverythingColiving ; pbo:claimDate "2026-04-01"^^xsd:date .
ex:Claim_Vacancy_GreaterBrisbane a pbo:MetricValue ; rdfs:label "Greater Brisbane vacancy 0.8% (REIQ Q2 2026 via SRC-201)"@en ; pbo:metric pbo:Metric_VacancyRate ; pbo:numericValue 0.8 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_201_AUReport ; pbo:describesJurisdiction ex:SEQ ; pbo:claimDate "2026-06-30"^^xsd:date ; pbo:basisNote "REIQ method; Cotality reports 1.9% for the same period." .
ex:Claim_Vacancy_Melbourne a pbo:MetricValue ; rdfs:label "Metropolitan Melbourne vacancy 2.6% (REIV July 2026 via SRC-201)"@en ; pbo:metric pbo:Metric_VacancyRate ; pbo:numericValue 2.6 ; pbo:unit "percent" ;
    pbo:assertedIn ex:Doc_201_AUReport ; pbo:describesJurisdiction ex:GreaterMelbourne ; pbo:claimDate "2026-07-31"^^xsd:date .
ex:Claim_FeePct_PMVA a pbo:MetricValue ; rdfs:label "Management fee 7% of rent (PMVA example)"@en ; pbo:metric pbo:Metric_ManagementFeeIncome ; pbo:numericValue 7 ; pbo:unit "percent" ; pbo:assertedIn ex:Doc_0014_PMVA .
ex:Claim_FeePct_YIP a pbo:MetricValue ; rdfs:label "Multi-occupancy management fee up to 12% (YIP 2011)"@en ; pbo:metric pbo:Metric_ManagementFeeIncome ; pbo:numericValue 12 ; pbo:unit "percent" ; pbo:assertedIn ex:Doc_0016_YIP ; pbo:claimDate "2011-11-22"^^xsd:date .
ex:Prop_Bris_6Room pbo:hasMetricValue ex:Claim_Yield_Indigo .
pbo:Strategy_RoomingHouse pbo:hasMetricValue ex:Claim_Yield_YIP , ex:Claim_Yield_Indigo , ex:Claim_Yield_NPA , ex:Claim_Yield_BAC , ex:Claim_Yield_PropertyDirect , ex:Claim_Yield_Echo .
pbo:Strategy_DualIncome pbo:hasMetricValue ex:Claim_Yield_DualIncome .
pbo:Strategy_BuyAndHold pbo:hasMetricValue ex:Claim_Yield_CombinedCapitals .
pbo:OperatingModel_MasterLease pbo:hasMetricValue ex:Claim_BreakEven_Coliving_A , ex:Claim_BreakEven_Coliving_B , ex:Claim_Occupancy_Coliving .

# ---------------------------------------------------------------------------
# Ownership structure characteristics (CQ-005, EV-041, EV-042, EV-136)
# ---------------------------------------------------------------------------
pbo:Structure_Individual pbo:hasCharacteristic ex:Char_Ind_NegGearing .
ex:Char_Ind_NegGearing a pbo:StructureCharacteristic ; pbo:characteristicNote "Easiest for first-timers leveraging negative gearing; best with low personal risk." ; pbo:assertedIn ex:Doc_0008_ListonNewton .
pbo:Structure_JointTenants pbo:hasCharacteristic ex:Char_JT_Survivorship .
ex:Char_JT_Survivorship a pbo:StructureCharacteristic ; pbo:characteristicNote "Equal shares; ownership passes to the surviving partner." ; pbo:assertedIn ex:Doc_0008_ListonNewton .
pbo:Structure_TenantsInCommon pbo:hasCharacteristic ex:Char_TIC_Estate .
ex:Char_TIC_Estate a pbo:StructureCharacteristic ; pbo:characteristicNote "Each holds a specific share that passes to the estate upon death." ; pbo:assertedIn ex:Doc_0008_ListonNewton .
pbo:Structure_DiscretionaryTrust pbo:hasCharacteristic ex:Char_DT_Streaming , ex:Char_DT_AssetProtection , ex:Char_DT_LandTax .
ex:Char_DT_Streaming a pbo:StructureCharacteristic ; pbo:characteristicNote "Trustee distributes income at discretion to lower-taxed beneficiaries; suits high-income earners." ; pbo:assertedIn ex:Doc_0008_ListonNewton .
ex:Char_DT_AssetProtection a pbo:StructureCharacteristic ; pbo:characteristicNote "Offers some protection against liability." ; pbo:assertedIn ex:Doc_0008_ListonNewton .
ex:Char_DT_LandTax a pbo:StructureCharacteristic ; pbo:characteristicNote "Queensland and Victoria impose different land-tax treatment on trusts; 'buy it in a trust to save tax' is not a safe generic strategy." ; pbo:assertedIn ex:Doc_201_AUReport .
pbo:Structure_UnitTrust pbo:hasCharacteristic ex:Char_UT_Fixed .
ex:Char_UT_Fixed a pbo:StructureCharacteristic ; pbo:characteristicNote "Fixed interests suited to non-related investors wanting precise share division; provides asset protection." ; pbo:assertedIn ex:Doc_0008_ListonNewton .
pbo:Structure_Company pbo:hasCharacteristic ex:Char_Co_NoCGTDiscount .
ex:Char_Co_NoCGTDiscount a pbo:StructureCharacteristic ; pbo:characteristicNote "Suits high income aiming for tax minimisation but loses the 50% CGT discount." ; pbo:assertedIn ex:Doc_0008_ListonNewton .
pbo:Structure_SMSF pbo:hasCharacteristic ex:Char_SMSF_Retirement .
ex:Char_SMSF_Retirement a pbo:StructureCharacteristic ; pbo:characteristicNote "Suits those focused on retirement without need for short-term income or immediate liquidity." ; pbo:assertedIn ex:Doc_0008_ListonNewton .

# Tax classifications on parties/activities (EV-022, EV-133)
ex:Investor_A pbo:hasTaxClassification pbo:Tax_RentalInvestment .
ex:OperatorCo pbo:hasTaxClassification pbo:Tax_RentalBusiness .
ex:RoomingAgreement_Bris_R1 pbo:hasTaxClassification pbo:Tax_InputTaxedResidentialRent .

# ---------------------------------------------------------------------------
# Business planning artefacts (CQ-008)
# ---------------------------------------------------------------------------
ex:Template_SmartBusinessPlans a pbo:BusinessPlan ; rdfs:label "Property development business plan structure (Smart Business Plans Australia)"@en ; pbo:assertedIn ex:Doc_0001_SmartBP ;
    pbo:recommendsSection pbo:Section_ExecutiveSummary , pbo:Section_CompanyDescription , pbo:Section_MarketAnalysis , pbo:Section_DevelopmentStrategy , pbo:Section_MarketingAndSales , pbo:Section_FinancialProjections , pbo:Section_OperationalPlan , pbo:Section_RiskAndContingency , pbo:Section_ExitStrategy .
ex:Template_ProfBP_IM a pbo:InformationMemorandum ; rdfs:label "Information memorandum structure (Professional Business Plans)"@en ; pbo:assertedIn ex:Doc_0010_ProfBP ;
    pbo:recommendsSection pbo:Section_ExecutiveSummary , pbo:Section_ProjectDescription , pbo:Section_LocationDetails , pbo:Section_TimelineMilestones , pbo:Section_TeamCredentials , pbo:Section_MarketingAndSales , pbo:Section_FinancialProjections , pbo:Section_InvestmentOffer , pbo:Section_RiskAndContingency .
ex:Template_PMVA a pbo:BusinessPlan ; rdfs:label "Property management business plan structure (PMVA / combined guide)"@en ; pbo:assertedIn ex:Doc_0014_PMVA ;
    pbo:recommendsSection pbo:Section_ExecutiveSummary , pbo:Section_CompanyDescription , pbo:Section_MarketAnalysis , pbo:Section_ServicesAndFees , pbo:Section_MarketingAndSales , pbo:Section_OperationalPlan , pbo:Section_TechnologyStrategy , pbo:Section_StaffingPlan , pbo:Section_FinancialProjections , pbo:Section_ComplianceTrustAccounting , pbo:Section_RiskAndContingency , pbo:Section_KPIs .
ex:Feasibility_Bris a pbo:FeasibilityStudy ; rdfs:label "Feasibility study for the Brisbane six-room conversion"@en ; pbo:publicationDate "2025-09-30"^^xsd:date .

# ---------------------------------------------------------------------------
# Development project and phases (EV-105)
# ---------------------------------------------------------------------------
pbo:Phase_AcquisitionScreening pbo:phaseOrder 1 ; pbo:precedes pbo:Phase_ConditionalDueDiligence .
pbo:Phase_ConditionalDueDiligence pbo:phaseOrder 2 ; pbo:precedes pbo:Phase_ConceptAndApprovals .
pbo:Phase_ConceptAndApprovals pbo:phaseOrder 3 ; pbo:precedes pbo:Phase_Construction .
pbo:Phase_Construction pbo:phaseOrder 4 ; pbo:precedes pbo:Phase_Completion .
pbo:Phase_Completion pbo:phaseOrder 5 ; pbo:precedes pbo:Phase_OperatingApprovals .
pbo:Phase_OperatingApprovals pbo:phaseOrder 6 ; pbo:precedes pbo:Phase_LeaseUp .
pbo:Phase_LeaseUp pbo:phaseOrder 7 ; pbo:precedes pbo:Phase_OngoingOperation .
pbo:Phase_OngoingOperation pbo:phaseOrder 8 .
ex:Project_Bris6Room a pbo:DevelopmentProject ; rdfs:label "Brisbane six-room purpose-built rooming house project"@en ;
    pbo:concernsAsset ex:Prop_Bris_6Room ; pbo:usesStrategy pbo:Strategy_SmallScaleDevelopment , pbo:Strategy_RoomingHouse ;
    pbo:hasPhase pbo:Phase_AcquisitionScreening , pbo:Phase_ConditionalDueDiligence , pbo:Phase_ConceptAndApprovals , pbo:Phase_Construction , pbo:Phase_Completion , pbo:Phase_OperatingApprovals , pbo:Phase_LeaseUp ;
    pbo:producesArtefact ex:Feasibility_Bris ;
    pbo:hasDecisionGate ex:Gate_Planning , ex:Gate_BuildingFire , ex:Gate_Finance , ex:Gate_Operating ;
    pbo:hasRisk ex:Risk_ConstructionCost , ex:Risk_PlanningUse ;
    pbo:hasParticipation ex:Part_Proj_Developer , ex:Part_Proj_Planner .
ex:Part_Proj_Developer a pbo:Participation ; pbo:participant ex:HoldingTrust_A ; pbo:inRole pbo:Role_Developer ; pbo:participationContext ex:Project_Bris6Room .
ex:Part_Proj_Planner a pbo:Participation ; pbo:participant ex:TownPlannerFirm ; pbo:inRole pbo:Role_Adviser ; pbo:participationContext ex:Project_Bris6Room .

# ---------------------------------------------------------------------------
# Property-management services, workflows, KPIs (CQ-013, EV-154 to EV-159)
# ---------------------------------------------------------------------------
ex:Service_RentCollection a pbo:Service ; rdfs:label "Rent collection and arrears management"@en ; pbo:hasFeeModel pbo:Fee_PercentOfRent ; pbo:feePercentOfRent 7 ; pbo:supportedByWorkflow ex:Workflow_RentCollection , ex:Workflow_Arrears ; pbo:measuredBy pbo:Metric_Arrears .
ex:Service_TenantScreening a pbo:Service ; rdfs:label "Tenant screening and leasing"@en ; pbo:hasFeeModel pbo:Fee_Letting , pbo:Fee_Advertising ; pbo:supportedByWorkflow ex:Workflow_Leasing ; pbo:measuredBy pbo:Metric_DaysToLease .
ex:Service_RoutineInspection a pbo:Service ; rdfs:label "Routine inspections"@en ; pbo:hasFeeModel pbo:Fee_PercentOfRent ; pbo:supportedByWorkflow ex:Workflow_Inspections .
ex:Service_MaintenanceCoordination a pbo:Service ; rdfs:label "Maintenance coordination"@en ; pbo:hasFeeModel pbo:Fee_PercentOfRent , pbo:Fee_Ancillary ; pbo:supportedByWorkflow ex:Workflow_Maintenance .
ex:Workflow_RentCollection a pbo:Workflow ; rdfs:label "Rent collection workflow"@en .
ex:Workflow_Arrears a pbo:Workflow ; rdfs:label "Arrears workflow: automated reminders, escalation, notice"@en .
ex:Workflow_Leasing a pbo:Workflow ; rdfs:label "Leasing workflow: marketing, application, screening, lease preparation, bond"@en .
ex:Workflow_Inspections a pbo:Workflow ; rdfs:label "Routine inspection workflow"@en .
ex:Workflow_Maintenance a pbo:Workflow ; rdfs:label "Maintenance workflow: emergency/urgent/routine triage, contractor control, records"@en .

# ---------------------------------------------------------------------------
# Data sources (CQ-009, EV-140 to EV-144, EV-170 to EV-175)
# ---------------------------------------------------------------------------
ex:DS_PLS a pbo:DataSource ; rdfs:label "Queensland Property Location Service"@en ; pbo:publishedBy ex:QLD_Government ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_Address ; pbo:refreshCadence "daily" ; pbo:licenceNote "Free, no authentication for the public service." .
ex:DS_GNAF a pbo:DataSource ; rdfs:label "G-NAF Geocoded National Address File"@en ; pbo:publishedBy ex:GeoscapeGNAF ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:AU ;
    pbo:suppliesAttribute pbo:Attr_Address ; pbo:refreshCadence "quarterly release" ; pbo:licenceNote "Open licence via data.gov.au." .
ex:DS_QSCF a pbo:DataSource ; rdfs:label "Queensland Spatial Cadastral Fabric"@en ; pbo:publishedBy ex:QLD_Government ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_ParcelBoundary ; pbo:refreshCadence "weekly" .
ex:DS_BCC_CityPlan a pbo:DataSource ; rdfs:label "Brisbane City Plan open data (zoning, overlays, flood metrics)"@en ; pbo:publishedBy ex:BrisbaneCityCouncil ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:BCC ;
    pbo:suppliesAttribute pbo:Attr_Zoning , pbo:Attr_FloodHazard ; pbo:refreshCadence "change-driven; flood parcel metrics roughly four-weekly" .
ex:DS_DevelopmentI a pbo:DataSource ; rdfs:label "Brisbane Development.i"@en ; pbo:publishedBy ex:BrisbaneCityCouncil ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:BCC ;
    pbo:suppliesAttribute pbo:Attr_DevelopmentApplication ; pbo:refreshCadence "daily" .
ex:DS_SchoolCatchments a pbo:DataSource ; rdfs:label "Queensland school catchment boundaries (KML)"@en ; pbo:publishedBy ex:QLD_Education ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_SchoolCatchment ; pbo:refreshCadence "annual" .
ex:DS_TranslinkGTFS a pbo:DataSource ; rdfs:label "Translink GTFS static and realtime"@en ; pbo:publishedBy ex:Translink ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:SEQ ;
    pbo:suppliesAttribute pbo:Attr_TransportAccess ; pbo:refreshCadence "on publication; realtime feed" ; pbo:licenceNote "CC BY" .
ex:DS_ABSCensus a pbo:DataSource ; rdfs:label "ABS Census DataPacks (SA1)"@en ; pbo:publishedBy ex:ABS ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:AU ;
    pbo:suppliesAttribute pbo:Attr_Demographics ; pbo:refreshCadence "census cycle" .
ex:DS_QGSO a pbo:DataSource ; rdfs:label "QGSO population projections, housing profiles and development pipeline"@en ; pbo:publishedBy ex:QGSO ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_Demographics , pbo:Attr_DevelopmentPipeline , pbo:Attr_Transaction ; pbo:refreshCadence "quarterly / release-driven" .
ex:DS_RTA_Rents a pbo:DataSource ; rdfs:label "RTA quarterly median rents from bond lodgements"@en ; pbo:publishedBy ex:RTA ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_Rent ; pbo:refreshCadence "quarterly" ; pbo:licenceNote "Aggregate, not property-level." .
ex:DS_QPS_Crime a pbo:DataSource ; rdfs:label "QPS crime statistics and map"@en ; pbo:publishedBy ex:QPS ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_Crime ; pbo:refreshCadence "daily map extract; monthly reporting" .
ex:DS_QLD_FutureClimate a pbo:DataSource ; rdfs:label "Queensland Future Climate projections"@en ; pbo:publishedBy ex:QLD_Government ; pbo:accessTier pbo:Tier_OpenAuthoritative ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_ClimateProjection ; pbo:refreshCadence "release-driven" .
ex:DS_TitlesQLD a pbo:DataSource ; rdfs:label "Titles Queensland title search"@en ; pbo:publishedBy ex:TitlesQueensland ; pbo:accessTier pbo:Tier_PublicPaid ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_Ownership , pbo:Attr_Title ; pbo:refreshCadence "on demand" ; pbo:licenceNote "Paid government source; not to be built by scraping." .
ex:DS_ValuerGeneral a pbo:DataSource ; rdfs:label "Queensland Valuer-General sales and statutory land valuations (QVAS)"@en ; pbo:publishedBy ex:ValuerGeneralQLD ; pbo:accessTier pbo:Tier_PublicPaid ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_Transaction , pbo:Attr_Valuation ; pbo:refreshCadence "on demand / broker feed" ; pbo:licenceNote "$10.54 abbreviated, $21.13 full sale search (GST-free)." .
ex:DS_OFT_Register a pbo:DataSource ; rdfs:label "Queensland OFT licensed agent register"@en ; pbo:publishedBy ex:OFT_QLD ; pbo:accessTier pbo:Tier_PublicPaid ; pbo:coversJurisdiction ex:QLD ;
    pbo:suppliesAttribute pbo:Attr_AgentLicence ; pbo:refreshCadence "overnight" ; pbo:licenceNote "Bulk requests for marketing restricted." .
ex:DS_PropTrack a pbo:DataSource ; rdfs:label "PropTrack APIs (transactions, listings, attributes, AVM, HPI)"@en ; pbo:publishedBy ex:PropTrack ; pbo:accessTier pbo:Tier_Commercial ; pbo:coversJurisdiction ex:AU ;
    pbo:suppliesAttribute pbo:Attr_Transaction , pbo:Attr_Listing , pbo:Attr_DwellingAttributes , pbo:Attr_Valuation , pbo:Attr_Address ; pbo:refreshCadence "near real-time / monthly HPI" .
ex:DS_Domain a pbo:DataSource ; rdfs:label "Domain developer API packages"@en ; pbo:publishedBy ex:DomainGroup ; pbo:accessTier pbo:Tier_Commercial ; pbo:coversJurisdiction ex:AU ;
    pbo:suppliesAttribute pbo:Attr_Listing , pbo:Attr_Valuation , pbo:Attr_Address , pbo:Attr_DwellingAttributes ; pbo:refreshCadence "near real-time; webhooks" .
ex:DS_REA_Partner a pbo:DataSource ; rdfs:label "REA Partner Platform Campaign and Leads APIs"@en ; pbo:publishedBy ex:REA ; pbo:accessTier pbo:Tier_FirstParty ; pbo:coversJurisdiction ex:AU ;
    pbo:suppliesAttribute pbo:Attr_PortalEngagement ; pbo:refreshCadence "webhook / near real-time" ; pbo:licenceNote "Authorised customer's own campaigns and listings only." .
