tax-ato (empty) → 2022.1

raw patch · 15 files changed

+2356/−0 lines, 15 filesdep +basedep +lensdep +taxsetup-changed

Dependencies added: base, lens, tax, time

Files

• LICENSE +661/−0
• Setup.hs +2/−0
• src/Data/Tax/ATO.hs +635/−0
• src/Data/Tax/ATO/CGT.hs +224/−0
• src/Data/Tax/ATO/Common.hs +128/−0
• src/Data/Tax/ATO/Days.hs +76/−0
• src/Data/Tax/ATO/FY/FY2017.hs +67/−0
• src/Data/Tax/ATO/FY/FY2018.hs +55/−0
• src/Data/Tax/ATO/FY/FY2019.hs +64/−0
• src/Data/Tax/ATO/FY/FY2020.hs +71/−0
• src/Data/Tax/ATO/FY/FY2021.hs +76/−0
• src/Data/Tax/ATO/FY/FY2022.hs +76/−0
• src/Data/Tax/ATO/PrivateHealthInsuranceRebate.hs +128/−0
• src/Data/Tax/ATO/Rounding.hs +42/−0
• tax-ato.cabal +51/−0

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@@ -0,0 +1,2 @@+import Distribution.Simple+main = defaultMain

@@ -0,0 +1,635 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018-2021  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-|++Types and computations for taxes in Australia.++No guarantee that computations are correct, complete or current.++Lots of things are not implemented, including (but not limited to):+__ETPs__, income from __partnerships and trusts__,+__superannuation__ income streams and lump payments, tax losses from+previous years, __Medicare levy reduction/exemption__, adjustments,+and variations based on family income and dependents.++-}++{-# LANGUAGE FlexibleInstances #-}+{-# LANGUAGE MultiParamTypeClasses #-}++module Data.Tax.ATO+  (+  -- * Individual tax returns+    TaxReturnInfo+  , newTaxReturnInfo+  , newTaxReturnInfoForTables+  , income++  -- ** Income++  -- *** PAYG Payment Summaries+  , PaymentSummary(..)+  , paymentSummaries+  , ABN++  -- *** Interest+  , interest++  -- *** Dividends and franking credits+  , Dividend(..)+  , dividends+  , dividendFrankingCredit++  -- *** Capital gains tax (CGT)+  , HasCapitalLossCarryForward(..)+  , cgtEvents++  -- *** Employee share schemes+  , ESSStatement+  , newESSStatement+  , ess+  , essTaxedUpfrontReduction+  , essTaxedUpfrontNoReduction+  , essDeferral+  , essPre2009+  , essTFNAmounts+  , essForeignSourceDiscounts++  -- *** Foreign income+  , foreignIncome++  -- ** Medicare Levy Surcharge and Private Health Insurance+  , mlsExemption+  , privateHealthInsurancePolicyDetails++  -- ** Student loan balances+  , helpBalance+  , sfssBalance++  -- ** Spouse details+  , SpouseDetails+  , spouseDetails+  , newSpouseDetails+  , spouseTaxableIncome++  -- ** Income Tests+  , IncomeTests+  , incomeTests+  , newIncomeTests+  , taxFreeGovernmentPensionsOrBenefits+  , targetForeignIncome+  , childSupportPaid+  , dependentChildren++  -- ** Deductions++  -- ** Tax offsets+  , deductions+  , Offsets+  , offsets+  , spouseContributionOffset+  , foreignTaxOffset++  -- ** Assessing tax+  , TaxAssessment+  , assessTax+  , taxBalance+  , taxDue+  , medicareLevyDue+  , taxCreditsAndOffsets+  , taxCGTAssessment+  , privateHealthInsuranceRebateAdjustment++  -- * Corporate tax+  , corporateTax++  -- * Miscellaneous+  , GrossAndWithheld(..)+  , HasTaxWithheld(..)+  , Proportion+  , getProportion+  , proportion+  , module Data.Tax+  , module Data.Tax.ATO.PrivateHealthInsuranceRebate+  , module Data.Tax.ATO.Rounding+  ) where++import Control.Lens (Getter, Lens', foldOf, lens, to, view)++import Data.Tax+import Data.Tax.ATO.CGT+import Data.Tax.ATO.Common+import Data.Tax.ATO.Days+import Data.Tax.ATO.PrivateHealthInsuranceRebate+import Data.Tax.ATO.Rounding++-- | Data that can have an amount of tax withheld+class HasTaxWithheld a b c where+  taxWithheld :: Getter (a b) (Money c)++instance (Foldable t, HasTaxWithheld x a a, Num a)+            => HasTaxWithheld t (x a) a where+  taxWithheld = to (foldMap (view taxWithheld))++-- TODO part year spouse+data SpouseDetails a = SpouseDetails+  { _spouseTaxableIncome :: Money a+  -- TODO other fields+  }++newSpouseDetails :: (Num a) => SpouseDetails a+newSpouseDetails = SpouseDetails mempty++spouseTaxableIncome :: Lens' (SpouseDetails a) (Money a)+spouseTaxableIncome =+  lens _spouseTaxableIncome (\s b -> s { _spouseTaxableIncome = b })++data IncomeTests a = IncomeTests+  { _govBenefit :: Money a+  , _targetForeignIncome :: Money a+  , _childSupportPaid :: Money a+  , _dependents :: Integer+  }++newIncomeTests :: (Num a) => IncomeTests a+newIncomeTests = IncomeTests mempty mempty mempty 0++taxFreeGovernmentPensionsOrBenefits :: Lens' (IncomeTests a) (Money a)+taxFreeGovernmentPensionsOrBenefits =+  lens _govBenefit (\s b -> s { _govBenefit = b })++targetForeignIncome :: Lens' (IncomeTests a) (Money a)+targetForeignIncome =+  lens _targetForeignIncome (\s b -> s { _targetForeignIncome = b })++childSupportPaid :: Lens' (IncomeTests a) (Money a)+childSupportPaid =+  lens _childSupportPaid (\s b -> s { _childSupportPaid = b })++dependentChildren :: Lens' (IncomeTests a) Integer+dependentChildren =+  lens _dependents (\s b -> s { _dependents = b })+++-- | Individual tax return information.+--+-- Use 'newTaxReturnInfo' to construct.  Alternatively,+-- 'newTaxReturnInfoForTables' can be used to coerce the type+-- parameters to be the same as some 'TaxTables'.+--+-- The following lenses are available:+--+-- +---------------------------------------+----------------------------------++-- | 'mlsExemption'                        | Medicare levy exemption          |+-- +---------------------------------------+----------------------------------++-- | 'helpBalance'                         | HELP account balance             |+-- +---------------------------------------+----------------------------------++-- | 'sfssBalance'                         | SFSS account balance             |+-- +---------------------------------------+----------------------------------++-- | 'paymentSummaries'                    | PAYG payment summaries           |+-- +---------------------------------------+----------------------------------++-- | 'interest'                            | Interest data                    |+-- +---------------------------------------+----------------------------------++-- | 'dividends'                           | Dividend data                    |+-- +---------------------------------------+----------------------------------++-- | 'ess'                                 | Employee Share Scheme statement  |+-- +---------------------------------------+----------------------------------++-- | 'foreignIncome'                       | Foreign income                   |+-- +---------------------------------------+----------------------------------++-- | 'cgtEvents'                           | Capital gains and losses         |+-- +---------------------------------------+----------------------------------++-- | 'deductions'                          | Deductions                       |+-- +---------------------------------------+----------------------------------++-- | 'offsets'                             | Tax offsets                      |+-- +---------------------------------------+----------------------------------++-- | 'privateHealthInsurancePolicyDetails' | Private health insurance         |+-- |                                       | policy details                   |+-- +---------------------------------------+----------------------------------++-- | 'spouseDetails'                       | Spouse Details (or @Nothing@)    |+-- +---------------------------------------+----------------------------------++-- | 'incomeTests'                         | Income Tests                     |+-- +---------------------------------------+----------------------------------++--+data TaxReturnInfo y a = TaxReturnInfo+  { _mlsExemption :: Days y+  , _helpBalance :: Money a+  , _sfssBalance :: Money a+  , _paymentSummaries :: [PaymentSummary a]+  , _interest :: GrossAndWithheld a+  , _dividends :: [Dividend a]+  , _ess :: ESSStatement a+  , _foreignIncome :: Money a+  , _cgtEvents :: [CGTEvent a]+  , _deductions :: Money a+  , _offsets :: Offsets a+  , _triCapitalLossCarryForward :: Money a+  , _phi :: [PrivateHealthInsurancePolicyDetail a]+  , _spouseDetails :: Maybe (SpouseDetails a)+  , _incomeTests :: IncomeTests a+  }++-- | Construct a new 'TaxReturnInfo'.+--+-- All monetary fields and lists are initially empty.+--+-- The /Medicare levy surcharge exemption/ field is initially+-- set to the number of days in the year (i.e. the taxpayer is+-- fully exempt).+--+newTaxReturnInfo+  :: (DaysInYear y, Num a)+  => TaxReturnInfo y a+newTaxReturnInfo = TaxReturnInfo+  daysAll  -- MLS exemption+  mempty -- HELP+  mempty -- SFSS+  mempty -- payment summaries+  mempty -- interest+  mempty -- dividends+  mempty -- ESS+  mempty -- foreign income+  mempty -- CGT events+  mempty -- deductions+  mempty -- offsets+  mempty -- cap loss carry forward+  mempty -- private health insurance policy details+  Nothing -- spouse details+  newIncomeTests++-- | Construct a 'TaxReturnInfo' per 'newTaxReturnInfo',+-- coercing the type parameters to match the 'TaxTables'+-- argument (which is ignored).+--+newTaxReturnInfoForTables+  :: (DaysInYear y, Num a)+  => TaxTables y a -> TaxReturnInfo y a+newTaxReturnInfoForTables _ = newTaxReturnInfo++instance HasCapitalLossCarryForward (TaxReturnInfo y) a where+  capitalLossCarryForward = lens _triCapitalLossCarryForward+      (\s b -> s { _triCapitalLossCarryForward = b })++helpBalance :: Lens' (TaxReturnInfo y a) (Money a)+helpBalance = lens _helpBalance (\s b -> s { _helpBalance = b })++sfssBalance :: Lens' (TaxReturnInfo y a) (Money a)+sfssBalance = lens _sfssBalance (\s b -> s { _sfssBalance = b })++mlsExemption :: Lens' (TaxReturnInfo y a) (Days y)+mlsExemption = lens _mlsExemption (\s b -> s { _mlsExemption = b })++paymentSummaries :: Lens' (TaxReturnInfo y a) [PaymentSummary a]+paymentSummaries = lens _paymentSummaries (\s b -> s { _paymentSummaries = b })++interest :: Lens' (TaxReturnInfo y a) (GrossAndWithheld a)+interest = lens _interest (\s b -> s { _interest = b })++dividends :: Lens' (TaxReturnInfo y a) [Dividend a]+dividends = lens _dividends (\s b -> s { _dividends = b })++ess :: Lens' (TaxReturnInfo y a) (ESSStatement a)+ess = lens _ess (\s b -> s { _ess = b })++foreignIncome :: Lens' (TaxReturnInfo y a) (Money a)+foreignIncome = lens _foreignIncome (\s b -> s { _foreignIncome = b })++cgtEvents :: Lens' (TaxReturnInfo y a) [CGTEvent a]+cgtEvents = lens _cgtEvents (\s b -> s { _cgtEvents = b })++deductions :: Lens' (TaxReturnInfo y a) (Money a)+deductions = lens _deductions (\s b -> s { _deductions = b })++offsets :: Lens' (TaxReturnInfo y a) (Offsets a)+offsets = lens _offsets (\s b -> s { _offsets = b })++privateHealthInsurancePolicyDetails+  :: Lens' (TaxReturnInfo y a) [PrivateHealthInsurancePolicyDetail a]+privateHealthInsurancePolicyDetails = lens _phi (\s b -> s { _phi = b })++spouseDetails :: Lens' (TaxReturnInfo y a) (Maybe (SpouseDetails a))+spouseDetails = lens _spouseDetails (\s b -> s { _spouseDetails = b })++incomeTests :: Lens' (TaxReturnInfo y a) (IncomeTests a)+incomeTests = lens _incomeTests (\s b -> s { _incomeTests = b })+++-- | A tax assessment.  Use 'assessTax' to compute a+-- @TaxAssessment@.+data TaxAssessment a = TaxAssessment+  { _taxableIncome :: Money a+  , _taxDue :: Money a+  , _medicareLevyDue :: Money a+  , _taxWithheld :: Money a+  , _taxCreditsAndOffsets :: Money a+  , _taCGTAssessment :: CGTAssessment a+  , _phiAdj :: Money a+  }++-- | Taxable income+instance HasIncome TaxAssessment a a where+  income = to _taxableIncome++instance HasTaxWithheld TaxAssessment a a where+  taxWithheld = to _taxWithheld++taxDue :: Getter (TaxAssessment a) (Money a)+taxDue = to _taxDue++medicareLevyDue :: Getter (TaxAssessment a) (Money a)+medicareLevyDue = to _medicareLevyDue++taxCreditsAndOffsets :: Getter (TaxAssessment a) (Money a)+taxCreditsAndOffsets = to _taxCreditsAndOffsets++taxCGTAssessment :: Lens' (TaxAssessment a) (CGTAssessment a)+taxCGTAssessment = lens _taCGTAssessment (\s b -> s { _taCGTAssessment = b })++privateHealthInsuranceRebateAdjustment :: Lens' (TaxAssessment a) (Money a)+privateHealthInsuranceRebateAdjustment = lens _phiAdj (\s b -> s { _phiAdj = b })++-- | What is the balance of the assessment?  Positive means a+-- refund (tax withheld exceeds obligation), negative means a bill.+taxBalance :: Num a => Getter (TaxAssessment a) (Money a)+taxBalance = to $ \a ->+  view taxWithheld a+  $-$ view taxDue a+  $-$ view medicareLevyDue a+  $-$ view privateHealthInsuranceRebateAdjustment a+  $+$ view taxCreditsAndOffsets a++instance (Num a, Eq a) => HasCapitalLossCarryForward TaxAssessment a where+  capitalLossCarryForward = taxCGTAssessment . capitalLossCarryForward+++-- | Consolidated individual tax rate incorporating+-- HELP and SFSS repayments+-- (if applicable) and automatic offsets (e.g. LITO).+individualTax+  :: (Fractional a, Ord a)+  => TaxTables y a+  -> TaxReturnInfo y a+  -> Tax (Money a) (Money a)+individualTax table info =+    greaterOf mempty $+      ttIndividualIncomeTax table+      <> limit (view helpBalance info) (ttHelp table)+      <> limit (view sfssBalance info) (ttSfss table)+      <> ttAdditional table++-- | Medicare levy + surcharge+medicareLevyTax+  :: (DaysInYear y, Fractional a)+  => TaxTables y a+  -> TaxReturnInfo y a+  -> Tax (Money a) (Money a)    -- grand unified individual income tax+medicareLevyTax table info =+  let+    ml = ttMedicareLevy table+    mls = ttMedicareLevySurcharge table+    mlsFrac = 1 - getFraction (view mlsExemption info)+  in+    -- TODO medicare levy exemption+    ml+    -- FIXME income for MLS purposes includes+    -- fringe benefits; family thresholds apply+    <> fmap ($* mlsFrac) mls++-- | Taxable income+instance (RealFrac a) => HasIncome (TaxReturnInfo y) a a where+  income = to $ \info ->+    let+      cf = view capitalLossCarryForward info+      gross = foldMap wholeDollars+        [ view (paymentSummaries . income) info+        , view (interest . income) info+        , view (dividends . income) info+        , view (ess . income) info+        , view (cgtEvents . to (assessCGTEvents cf) . cgtNetGain) info+        , view foreignIncome info+        ]+    in+      wholeDollars (gross $-$ view deductions info)++instance (Num a) => HasTaxWithheld (TaxReturnInfo y) a a where+  taxWithheld = to $ \info ->+    view (paymentSummaries . taxWithheld) info+    <> view (interest . taxWithheld) info++-- | Assess a tax return, given tax tables and tax return info.+assessTax+  :: (DaysInYear y, RealFrac a)+  => TaxTables y a -> TaxReturnInfo y a -> TaxAssessment a+assessTax tables info =+  let+    cg = assessCGTEvents+          (view capitalLossCarryForward info) (view cgtEvents info)+    taxable = view income info+    due = getTax (individualTax tables info) taxable++    incomeForSurchargePurposes =+      taxable+      <> mempty -- TODO reportable fringe benefits+      <> mempty -- TODO net investment losses+      <> foldOf (paymentSummaries . traverse . to reportableEmployerSuperannuationContributions) info++    spouseIncomeForSurchargePurposes =+      fmap (view spouseTaxableIncome) (view spouseDetails info)++    phiAdj = assessExcessPrivateHealthRebate+      incomeForSurchargePurposes+      spouseIncomeForSurchargePurposes+      (view (incomeTests . dependentChildren) info)+      (ttPHIRebateRates tables)+      (view privateHealthInsurancePolicyDetails info)++    frankingCredit =+      wholeDollars+      $ foldMap dividendFrankingCredit (view dividends info)+    off =+      view (offsets . spouseContributionOffset) info+      <> view (offsets . foreignTaxOffset) info+  in+    TaxAssessment+      taxable+      due+      (getTax (medicareLevyTax tables info) taxable)+      (view taxWithheld info)+      (frankingCredit <> off)+      cg+      phiAdj++-- | Australian Business Number+type ABN = String++-- | PAYG payment summary+data PaymentSummary a = PaymentSummary+  { summaryABN :: ABN+  , summaryGross :: Money a+  , summaryWithheld :: Money a+  , reportableEmployerSuperannuationContributions :: Money a+  }++-- | Gross income+instance HasIncome PaymentSummary a a where+  income = to summaryGross++instance HasTaxWithheld PaymentSummary a a where+  taxWithheld = to summaryWithheld++-- | A proportion is a non-negative number in interval @[0,1]@.+-- Use 'proportion' to construct.+newtype Proportion a = Proportion+  { getProportion :: a -- ^ Return underlying figure, which is in interval @[0,1]@+  }+  deriving (Show, Eq, Ord)++-- | Construct a proportion.  Out of range numbers are clamped+-- to @0@ or @1@ (no runtime errors).+proportion :: (Ord a, Num a) => a -> Proportion a+proportion = Proportion . max 0 . min 1++-- | Dividend payment.  Records net income, franked portion+-- and amount of tax withheld.+data Dividend a = Dividend+  { dividendSource :: String+  , dividendDate :: String  -- FUTURE better type+  , dividendNetPayment :: Money a+  , dividendFrankedPortion :: Proportion a  -- ^ Franked ratio (@1@ = 100%)+  , dividendTaxWithheld :: Money a+  }+  deriving (Show)++instance (RealFrac a) => HasTaxWithheld Dividend a a where+  taxWithheld = to (roundCents . dividendTaxWithheld)++-- | Calculate the franking credit for a dividend+--+dividendFrankingCredit :: (RealFrac a) => Dividend a -> Money a+dividendFrankingCredit d = roundCents $+  (getProportion . dividendFrankedPortion) d+  *$ getTax corporateTax (dividendNetPayment d $* (1 / 0.7))++-- | Attributable income+instance (RealFrac a) => HasIncome Dividend a a where+  income = to $ \d ->+    roundCents (dividendNetPayment d)+    <> dividendFrankingCredit d+    <> view taxWithheld d++-- | Tax offsets that individuals can claim+data Offsets a = Offsets+  { _spouseOffset :: Money a+  , _foreignTaxOffset :: Money a+  }++instance Num a => Semigroup (Offsets a) where+  Offsets a b <> Offsets a' b' = Offsets (a <> a') (b <> b')++instance Num a => Monoid (Offsets a) where+  mempty = Offsets mempty mempty+  mappend = (<>)++-- | Spouse contribution offset.  Maximum of /$540/ (not enforced).+spouseContributionOffset :: Lens' (Offsets a) (Money a)+spouseContributionOffset = lens _spouseOffset (\s b -> s { _spouseOffset = b })++-- | Offset for tax paid on foreign income.+foreignTaxOffset :: Lens' (Offsets a) (Money a)+foreignTaxOffset = lens _foreignTaxOffset (\s b -> s { _foreignTaxOffset = b })++-- | A gross income (first argument) and amount of tax withheld (second argument)+data GrossAndWithheld a = GrossAndWithheld (Money a) (Money a)++instance (Num a) => Semigroup (GrossAndWithheld a) where+  GrossAndWithheld a b <> GrossAndWithheld a' b' =+    GrossAndWithheld (a <> a') (b <> b')++instance (Num a) => Monoid (GrossAndWithheld a) where+  mempty = GrossAndWithheld mempty mempty+  mappend = (<>)++instance HasIncome GrossAndWithheld a a where+  income = to $ \(GrossAndWithheld a _) -> a++instance HasTaxWithheld GrossAndWithheld a a where+  taxWithheld = to $ \(GrossAndWithheld _ a) -> a+++-- | Employee share scheme statement.  Use 'newESSStatement' to construct.+data ESSStatement a = ESSStatement+  { _taxedUpfrontReduction :: Money a+  , _taxedUpfrontNoReduction :: Money a+  , _deferral :: Money a+  , _pre2009 :: Money a+  , _tfnAmounts :: Money a+  , _foreignSourceDiscounts :: Money a+  }++-- | Construct an 'ESSStatement' with all amounts at /zero/.+newESSStatement :: Num a => ESSStatement a+newESSStatement = ESSStatement mempty mempty mempty mempty mempty mempty++-- | Discount from taxed up front schemes—eligible for reduction.+-- Item __D__ in /Employee share schemes/ section.+essTaxedUpfrontReduction :: Lens' (ESSStatement a) (Money a)+essTaxedUpfrontReduction =+  lens _taxedUpfrontReduction (\s b -> s { _taxedUpfrontReduction = b })++-- | Discount from taxed up front schemes—not eligible for reduction+-- Item __E__ in /Employee share schemes/ section.+essTaxedUpfrontNoReduction :: Lens' (ESSStatement a) (Money a)+essTaxedUpfrontNoReduction =+  lens _taxedUpfrontNoReduction (\s b -> s { _taxedUpfrontNoReduction = b })++-- | Discount from taxed deferral schemes.+-- Item __F__ in /Employee share schemes/ section.+essDeferral :: Lens' (ESSStatement a) (Money a)+essDeferral = lens _deferral (\s b -> s { _deferral = b })++-- | discounts on ESS interests acquired pre 1 July 2009 and+-- "cessation time" occurred during the finanical year.+-- Item __G__ in /Employee share schemes/ section.+essPre2009 :: Lens' (ESSStatement a) (Money a)+essPre2009 = lens _pre2009 (\s b -> s { _pre2009 = b })++-- | TFN amounts withheld from discounts.+-- Item __C__ in /Employee share schemes/ section.+essTFNAmounts :: Lens' (ESSStatement a) (Money a)+essTFNAmounts = lens _tfnAmounts (\s b -> s { _tfnAmounts = b })++-- | ESS foreign source discounts+-- Item __A__ in /Employee share schemes/ section.+essForeignSourceDiscounts :: Lens' (ESSStatement a) (Money a)+essForeignSourceDiscounts =+  lens _foreignSourceDiscounts (\s b -> s { _foreignSourceDiscounts = b })++-- | __Note:__ does not implement the reduction of taxed up front+-- amounts eligible for reduction.+instance (Num a) => HasIncome ESSStatement a a where+  income = to $ \s ->+    view essTaxedUpfrontReduction s+    <> view essTaxedUpfrontNoReduction s+    <> view essDeferral s+    <> view essPre2009 s++instance (Num a) => Semigroup (ESSStatement a) where+  ESSStatement a b c d e f <> ESSStatement a' b' c' d' e' f' =+    ESSStatement (a <> a') (b <> b') (c <> c') (d <> d') (e <> e') (f <> f')++instance (Num a) => Monoid (ESSStatement a) where+  mempty = newESSStatement+  mappend = (<>)

@@ -0,0 +1,224 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.+++{-|++Types and calculations for /capital gains tax/ (CGT).++This module does not implement the /indexation method/ for cost base reduction.+If you have assets acquired before 1999-09-21 11:45:00+1000… file a ticket or+send a patch!++The main function you need is 'assessCGTEvents'.++-}++{-# LANGUAGE FlexibleInstances #-}+{-# LANGUAGE MultiParamTypeClasses #-}++module Data.Tax.ATO.CGT+  (+  -- * CGT events+    CGTEvent(..)++  -- * CGT assessments for tax returns+  , assessCGTEvents+  , CGTAssessment(CGTAssessment)+  , CGTNetGainOrLoss(..)+  , HasCapitalLossCarryForward(..)+  , cgtNetGainOrLoss+  , cgtNetGain++  -- * CGT computations+  , HasCapitalGain(..)+  , capitalLoss+  , isCapitalGain+  , isCapitalLoss+  , discountApplicable+  , netCapitalGainOrLoss+  ) where++import Data.Foldable (toList)+import Data.List (partition)++import Control.Lens (Getter, Lens', both, lens, over, to, view)+import Data.Time.Calendar (Day, diffDays)+import Data.Tax++-- | A CGT Event (usually an asset disposal)+--+data CGTEvent a = CGTEvent+  { assetDesc :: String+  , units :: a+  , acquisitionDate :: Day+  , acquisitionPrice :: Money a+  , acquisitionCosts :: Money a+  , disposalDate :: Day+  , disposalPrice :: Money a+  , disposalCosts :: Money a+  , capitalCosts :: Money a+  , ownershipCosts :: Money a+  }+  deriving (Show)++reducedCostBase :: Num a => CGTEvent a -> Money a+reducedCostBase event =+  (units event *$ acquisitionPrice event)+  $+$ acquisitionCosts event+  $+$ disposalCosts event+  $+$ capitalCosts event++costBase :: Num a => CGTEvent a -> Money a+costBase event = reducedCostBase event $+$ ownershipCosts event++capitalGain' :: (Num a, Ord a) => CGTEvent a -> Money a+capitalGain' event =+  max mempty (units event *$ disposalPrice event $-$ costBase event)++-- | The capital loss as a /non-negative/ amount.+-- /$0/ if the event is not a loss.+--+capitalLoss :: (Num a, Ord a) => CGTEvent a -> Money a+capitalLoss event = over money abs $+  min mempty (units event *$ disposalPrice event $-$ reducedCostBase event)++-- | Whether the CGT event is a capital gain.  /Not the opposite+-- of 'isCapitalLoss'!/  A CGT event may be neither a loss nor a+-- gain.+--+isCapitalGain :: (Num a, Ord a) => CGTEvent a -> Bool+isCapitalGain = (> mempty) . capitalGain'++-- | Whether the CGT event is a capital loss.  /Not the opposite+-- of 'isCapitalGain'!/  A CGT event may be neither a loss nor a+-- gain.+--+isCapitalLoss :: (Num a, Ord a) => CGTEvent a -> Bool+isCapitalLoss = (> mempty) . capitalLoss++-- | Whether the 50% CGT discount is applicable to this event (only+-- with regard to duration of holding; acquisition date ignored).+--+discountApplicable :: CGTEvent a -> Bool+discountApplicable ev =+  diffDays (disposalDate ev) (acquisitionDate ev) > 365++-- | Types that may have a capital gain.  Non-discounted, losses ignored.+class HasCapitalGain a b c where+  capitalGain :: Getter (a b) (Money c)++-- | Capital gain as a positive amount.  /$0/ if the event not a gain.+instance (Num a, Ord a) => HasCapitalGain CGTEvent a a where+  capitalGain = to capitalGain'++-- | Sum of capital gains, ignoring losses.+-- Input __H__ at /item 18/ on tax return.+--+instance (Foldable t, HasCapitalGain x a a, Num a) => HasCapitalGain t (x a) a where+  capitalGain = to (foldMap (view capitalGain))++++-- | Compute the /discounted/ gain or carry-forward loss+--+-- Losses are used to offset non-discountable capital gains+-- first, then discountable gains, before the discount is applied+-- to discountable gains.+--+-- *Does not implement the indexation method for cost-base reduction!*+--+netCapitalGainOrLoss+  :: (Fractional a, Ord a, Foldable t)+  => Money a                     -- ^ loss carried forward+  -> t (CGTEvent a)              -- ^ CGT events+  -> CGTNetGainOrLoss a+netCapitalGainOrLoss carry events =+  let+    l = toList events+    (discountableGain, nonDiscountableGain) =+      over both (view capitalGain) (partition discountApplicable l)+    loss = foldMap capitalLoss l+    (nonDiscLessLoss, remLoss) = sub nonDiscountableGain (loss <> carry)+    (discLessLoss, finalLoss) = sub discountableGain remLoss+    discGain = nonDiscLessLoss <> (discLessLoss $* 0.5)+  in+    if discGain > mempty+    then CGTNetGain discGain+    else CGTLoss finalLoss++-- | @sub x y@ = subtract @y@ from @x@, clamping to 0 and+-- returning @(result, leftovers)@+--+sub :: (Num a, Ord a) => Money a -> Money a -> (Money a, Money a)+sub x y =+  let r = x $-$ y+  in (max mempty r, over money abs (min mempty r))++-- | Assess the total capital gains and net capital gain or loss.+assessCGTEvents+  :: (Fractional a, Ord a, Foldable t)+  => Money a            -- ^ capital loss carried forward+  -> t (CGTEvent a)+  -> CGTAssessment a+assessCGTEvents carry evs = CGTAssessment+  (view capitalGain evs)+  (netCapitalGainOrLoss carry evs)++-- | Total undiscounted gains and net gain/loss for tax assessment+data CGTAssessment a = CGTAssessment+  { _cgtaTotal :: Money a+  , _cgtaNet :: CGTNetGainOrLoss a+  }+  deriving (Show)++instance Functor CGTAssessment where+  fmap f (CGTAssessment a b) = CGTAssessment (fmap f a) (fmap f b)++instance HasCapitalGain CGTAssessment a a where+  capitalGain = to _cgtaTotal++-- | The 'CGTNetGainOrLoss' value of the 'CGTAssessment'+cgtNetGainOrLoss :: Lens' (CGTAssessment a) (CGTNetGainOrLoss a)+cgtNetGainOrLoss = lens _cgtaNet (\s b -> s { _cgtaNet = b })++-- | The net capital gain, or zero if a loss.+cgtNetGain :: (Num a) => Getter (CGTAssessment a) (Money a)+cgtNetGain = cgtNetGainOrLoss . to f+  where+  f (CGTNetGain a) = a+  f _ = mempty++-- | A net (loss offset, discounted) gain, or the loss amount+data CGTNetGainOrLoss a = CGTNetGain (Money a) | CGTLoss (Money a)+  deriving (Show)++instance Functor CGTNetGainOrLoss where+  fmap f (CGTNetGain a) = CGTNetGain (fmap f a)+  fmap f (CGTLoss a)    = CGTLoss (fmap f a)++-- | Types that have a carry-forward capital loss (either as an+-- input or an output).+class HasCapitalLossCarryForward a b where+  capitalLossCarryForward :: Lens' (a b) (Money b)++instance (Num a, Eq a) => HasCapitalLossCarryForward CGTNetGainOrLoss a where+  capitalLossCarryForward = lens+    (\s -> case s of CGTLoss a -> a ; _ -> mempty)+    (\s b -> if b == mempty then s else CGTLoss b)++instance (Num a, Eq a) => HasCapitalLossCarryForward CGTAssessment a where+  capitalLossCarryForward = cgtNetGainOrLoss . capitalLossCarryForward

@@ -0,0 +1,128 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-|++Common taxes and helpers.++-}++{-# LANGUAGE FlexibleInstances #-}+{-# LANGUAGE MultiParamTypeClasses #-}+{-# LANGUAGE PolyKinds #-}++module Data.Tax.ATO.Common+  (+  -- * Tax tables+    TaxTables(..)++  -- * Classes+  , HasIncome(..)++  -- * Common taxes and helpers+  , medicareLevy+  , medicareLevySurcharge+  , lowIncomeTaxOffset+  , lowIncomeTaxOffset2021+  , lamito+  , corporateTax++  -- * Convenience functions+  , thresholds'+  , marginal'+  ) where++import Control.Lens (Getter, review, to, view)+import Data.Bifunctor (first)++import Data.Tax+import Data.Tax.ATO.PrivateHealthInsuranceRebate++-- | A set of tax tables for a particular financial year+data TaxTables y a = TaxTables+  { ttIndividualIncomeTax :: Tax (Money a) (Money a)+  , ttMedicareLevy :: Tax (Money a) (Money a)+  , ttMedicareLevySurcharge :: Tax (Money a) (Money a)+  , ttHelp :: Tax (Money a) (Money a)+  , ttSfss :: Tax (Money a) (Money a)+  , ttAdditional :: Tax (Money a) (Money a)+  -- ^ Additional taxes and offsets that apply at EOY+  , ttPHIRebateRates :: PrivateHealthInsuranceRebateRates a+  }++-- | The Medicare levy, incorporating the Medicare levy reduction.+-- The rate is 10% of the income above the given shade-in threshold+-- or 2% of the total income, whichever is less.+--+medicareLevy :: (Fractional a, Ord a) => Money a -> Tax (Money a) (Money a)+medicareLevy l = lesserOf (above l 0.1) (flat 0.02)++-- | /Medicare levy surcharge (MLS)/.  Certain exemptions are available.+--+-- __Known issues__: the MLS is levied on taxable income + fringe+-- benefits, but this is not implemented properly yet.  The+-- thresholds are affected by family income and number of+-- dependents; this also is not implemented.+medicareLevySurcharge :: (Fractional a, Ord a) => Tax (Money a) (Money a)+medicareLevySurcharge =+  threshold (review money 90000) 0.01+  <> threshold (review money 105000) 0.0025+  <> threshold (review money 140000) 0.0025++-- | /Low income tax offset (LITO)/.  $445, reduced by 1.5c for+-- every dollar earned over $37,000. The lump amount may change in+-- the future.+lowIncomeTaxOffset :: (Fractional a, Ord a) => Tax (Money a) (Money a)+lowIncomeTaxOffset =+  limit mempty+  (lump (review money (-445)) <> above (review money 37000) 0.015)++-- | /Low income tax offset/, 2020–21 version.+lowIncomeTaxOffset2021 :: (Fractional a, Ord a) => Tax (Money a) (Money a)+lowIncomeTaxOffset2021 =+  limit mempty $+    lump (review money (-700))+    <> above (review money 37500) 0.05+    <> above (review money 45000) (-0.035)++-- | Low and middle income tax offset. FY2019, 2020, 2021.+--+lamito :: (Fractional a, Ord a) => Tax (Money a) (Money a)+lamito = limit mempty $+  greaterOf (lump (review money (-1080)))+    ( lump (review money (-255))+    <> above (review money 37000) (-0.075) )+  <> above (review money 90000) 0.03++-- | The corporate tax rate of 30%.  In the future, different rates may+-- be levied depending on business turnover/income.+corporateTax :: (Fractional a) => Tax (Money a) (Money a)+corporateTax = flat 0.3++thresholds', marginal'+  :: (Fractional a, Ord a) => [(a, a)] -> Tax (Money a) (Money a)+thresholds' = thresholds . fmap (first (review money))+-- ^ Convenience wrapper for 'thresholds'.  Turns the thresholds into 'Money'+marginal' = marginal . fmap (first (review money))+-- ^ Convenience wrapper for 'marginal'.  Turns the margins into 'Money'+++-- | Types that have an income value.+class HasIncome a b c where+  income :: Getter (a b) (Money c)++instance (Foldable t, HasIncome x a a, Num a) => HasIncome t (x a) a where+  income = to (foldMap (view income))

@@ -0,0 +1,76 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-|++Types for representing a number of days in a year.++-}++{-# LANGUAGE ConstraintKinds #-}+{-# LANGUAGE DataKinds #-}+{-# LANGUAGE KindSignatures #-}+{-# LANGUAGE ScopedTypeVariables #-}++module Data.Tax.ATO.Days+  ( Days+  , days+  , daysAll+  , daysNone+  , getDays+  , getFraction+  , DaysInYear+  )+  where++import GHC.TypeLits+import Data.Proxy+import Data.Ratio ((%))++import Data.Time.Calendar (isLeapYear)++type Year = Nat+type DaysInYear = KnownNat++daysInYear :: KnownNat n => Proxy n -> Integer+daysInYear proxy = case isLeapYear (natVal proxy) of+  False -> 365+  True  -> 366++-- | Some number of days in a year.  Use 'days' to construct.+newtype Days (n :: Year) = Days+  { getDays :: Integer+  -- ^ Get the number of days, which is between 0 and 365/366 inclusive.+  }+  deriving (Show)++-- | Construct a 'Days' value.  If out of range, the number of days+-- is clamped to 0 or 365/366 (no runtime errors).+days :: forall a. (DaysInYear a) => Integer -> Days a+days = Days . max 0 . min (daysInYear (Proxy :: Proxy a))++-- | Every day of the year+daysAll :: forall a. (DaysInYear a) => Days a+daysAll = Days (daysInYear (Proxy :: Proxy a))++-- | Zero days of the year+daysNone :: Days a+daysNone = Days 0++-- | Get the number of days as a fractional value.+-- Information about the the year type is discarded.+getFraction :: forall a frac. (DaysInYear a, Fractional frac) => Days a -> frac+getFraction n = fromRational $ getDays n % daysInYear (Proxy :: Proxy a)

@@ -0,0 +1,67 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-# LANGUAGE DataKinds #-}++-- | Tax tables for 2016–17 financial year.+module Data.Tax.ATO.FY.FY2017 (tables, individualIncomeTax) where++import Control.Lens (review)+import Data.Tax+import Data.Tax.ATO.Common+import Data.Tax.ATO.PrivateHealthInsuranceRebate++-- | In FY2017 the 37% threshold was raised from $80,000 to $87,000+--+individualIncomeTax :: (Fractional a, Ord a) => Tax (Money a) (Money a)+individualIncomeTax = marginal'+  [ (18200, 0.19)+  , (37000, 0.325 - 0.19)+  , (87000, 0.37 - 0.325)+  , (180000, 0.45 - 0.37) ]++temporaryBudgetRepairLevy :: (Fractional a, Ord a) => Tax (Money a) (Money a)+temporaryBudgetRepairLevy = above (review money 180000) 0.02++help, sfss :: (Fractional a, Ord a) => Tax (Money a) (Money a)+help = thresholds'+  [ (54869, 0.04)+  , (61120, 0.005), (67369, 0.005), (70910, 0.005), (76223, 0.005)+  , (82551, 0.005), (86895, 0.005), (95627, 0.005), (101900, 0.005) ]+sfss = thresholds' [(54869, 0.02), (67369, 0.01), (95627, 0.01)]++-- | In FY2017 the 37% threshold was raised from $80,000 to $87,000+--+-- The Temporary Budget Repair Levy, 2% of income above $180,000,+-- occurred in 2014-15, 2015-16, 2016-17.  This was the final year.+--+tables :: (Ord a, Fractional a) => TaxTables 2017 a+tables = TaxTables+  (individualIncomeTax <> temporaryBudgetRepairLevy)+  (medicareLevy (review money 21656))+  medicareLevySurcharge+  help+  sfss+  lowIncomeTaxOffset+  privateHealthInsuranceRebateRates++privateHealthInsuranceRebateRates+  :: (Fractional a) => PrivateHealthInsuranceRebateRates a+privateHealthInsuranceRebateRates =+  [ ( 90000, (0.26791, 0.25934), (0.31256, 0.30256), (0.35722, 0.34579) )+  , (105000, (0.17861, 0.17289), (0.22326, 0.21612), (0.26791, 0.25934) )+  , (140000, (0.08930, 0.08644), (0.13395, 0.12966), (0.17861, 0.17289) )+  ]

@@ -0,0 +1,55 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-# LANGUAGE DataKinds #-}++-- | Tax tables for 2017–18 financial year.+module Data.Tax.ATO.FY.FY2018 (tables) where++import Control.Lens (review)+import Data.Tax+import Data.Tax.ATO.Common+import Data.Tax.ATO.PrivateHealthInsuranceRebate+import qualified Data.Tax.ATO.FY.FY2017 as FY2017++help, sfss :: (Fractional a, Ord a) => Tax (Money a) (Money a)+help = thresholds'+  [ (55874, 0.04)+  , (62293, 0.005), (68603, 0.005), (72208, 0.005),  (77619, 0.005)+  , (84063, 0.005), (88487, 0.005), (97378, 0.005), (103766, 0.005) ]+sfss = thresholds' [(55874, 0.02), (68603, 0.01), (97378, 0.01)]++-- | Individual tax rates unchanged from 2017.+--+-- The /temporary budget repair levy/ no longer applies.+--+tables :: (Ord a, Fractional a) => TaxTables 2018 a+tables = TaxTables+  FY2017.individualIncomeTax+  (medicareLevy (review money 21980))+  medicareLevySurcharge+  help+  sfss+  lowIncomeTaxOffset+  privateHealthInsuranceRebateRates++privateHealthInsuranceRebateRates+  :: (Fractional a) => PrivateHealthInsuranceRebateRates a+privateHealthInsuranceRebateRates =+  [ ( 90000, (0.25934, 0.25415), (0.30256, 0.29651), (0.34579, 0.33887) )+  , (105000, (0.17289, 0.16943), (0.21612, 0.21180), (0.25934, 0.25415) )+  , (140000, (0.08644, 0.08471), (0.12966, 0.12707), (0.17289, 0.16943) )+  ]

@@ -0,0 +1,64 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-# LANGUAGE DataKinds #-}++-- | Tax tables for 2018–19 financial year.+module Data.Tax.ATO.FY.FY2019 (tables) where++import Control.Lens (review)++import Data.Tax+import Data.Tax.ATO.Common+import Data.Tax.ATO.PrivateHealthInsuranceRebate++-- | In FY2019 the 37% threshold was increased from $87,000 to $90,000.+individualIncomeTax :: (Fractional a, Ord a) => Tax (Money a) (Money a)+individualIncomeTax = marginal'+  [ (18200, 0.19)+  , (37000, 0.325 - 0.19)+  , (90000, 0.37 - 0.325)+  , (180000, 0.45 - 0.37) ]++help, sfss :: (Fractional a, Ord a) => Tax (Money a) (Money a)+help = thresholds'+  [ (51957, 0.02),  (57730, 0.02)+  , (64307, 0.005), (70882, 0.005),  (74608, 0.005),  (80198, 0.005)+  , (86856, 0.005), (91426, 0.005), (100614, 0.005), (107214, 0.005) ]+sfss = thresholds' [(51957, 0.02), (64307, 0.01), (91426, 0.01)]++-- | The 37% threshold was increased from $87,000 to $90,000.+--+-- The new /low and middle income tax offset (LAMITO)/ was+-- introduced, in addition to LITO.+--+tables :: (Ord a, Fractional a) => TaxTables 2019 a+tables = TaxTables+  individualIncomeTax+  (medicareLevy (review money 22398))+  medicareLevySurcharge+  help+  sfss+  (lowIncomeTaxOffset <> lamito)+  privateHealthInsuranceRebateRates++privateHealthInsuranceRebateRates+  :: (Fractional a) => PrivateHealthInsuranceRebateRates a+privateHealthInsuranceRebateRates =+  [ ( 90000, (0.25415, 0.25059), (0.29651, 0.29236), (0.33887, 0.33413) )+  , (105000, (0.16943, 0.16706), (0.21180, 0.20883), (0.25415, 0.25059) )+  , (140000, (0.08471, 0.08352), (0.12707, 0.12529), (0.16943, 0.16706) )+  ]

@@ -0,0 +1,71 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2020, 2021  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-# LANGUAGE DataKinds #-}++-- | Tax tables for 2019–20 financial year.+module Data.Tax.ATO.FY.FY2020 (tables) where++import Control.Lens (review)++import Data.Tax+import Data.Tax.ATO.Common+import Data.Tax.ATO.PrivateHealthInsuranceRebate+import qualified Data.Tax.ATO.FY.FY2019 as FY2019++help :: (Fractional a, Ord a) => Tax (Money a) (Money a)+help = thresholds'+  [ (45881, 0.01)+  , (52974, 0.01)+  , (56152, 0.005)+  , (59522, 0.005)+  , (63093, 0.005)+  , (66878, 0.005)+  , (70891, 0.005)+  , (75145, 0.005)+  , (79653, 0.005)+  , (84433, 0.005)+  , (89499, 0.005)+  , (94869, 0.005)+  , (100561, 0.005)+  , (106594, 0.005)+  , (112990, 0.005)+  , (119770, 0.005)+  , (126956, 0.005)+  , (134573, 0.005)+  ]++-- | From 1 July 2019, all study and training loans are covered by+-- one set of thresholds and rates.  For backwards compatibility,+-- 'ttHelp' and 'ttSfss' now refer to the same value.+--+tables :: (Ord a, Fractional a) => TaxTables 2020 a+tables = TaxTables+  (ttIndividualIncomeTax FY2019.tables)+  (medicareLevy (review money 22801))+  medicareLevySurcharge+  help+  help+  (lowIncomeTaxOffset <> lamito)+  privateHealthInsuranceRebateRates++privateHealthInsuranceRebateRates+  :: (Fractional a) => PrivateHealthInsuranceRebateRates a+privateHealthInsuranceRebateRates =+  [ ( 90000, (0.25059, 0.25059), (0.29236, 0.29236), (0.33413, 0.33413) )+  , (105000, (0.16706, 0.16706), (0.20883, 0.20883), (0.25059, 0.25059) )+  , (140000, (0.08352, 0.08352), (0.12529, 0.12529), (0.16706, 0.16706) )+  ]

@@ -0,0 +1,76 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2020, 2021  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-# LANGUAGE DataKinds #-}++-- | Tax tables for 2020–21 financial year.+module Data.Tax.ATO.FY.FY2021 (tables, individualIncomeTax) where++import Control.Lens (review)++import Data.Tax+import Data.Tax.ATO.Common+import Data.Tax.ATO.PrivateHealthInsuranceRebate++-- | In 2020–21 the 32.5% threshold was increased from $37,000 to+-- $45,000, and the 37% threshold was increased from $90,000 to+-- $120,000.+individualIncomeTax :: (Fractional a, Ord a) => Tax (Money a) (Money a)+individualIncomeTax = marginal'+  [ (18200, 0.19)+  , (45000, 0.325 - 0.19)+  , (120000, 0.37 - 0.325)+  , (180000, 0.45 - 0.37) ]++help :: (Fractional a, Ord a) => Tax (Money a) (Money a)+help = thresholds'+  [ (46620, 0.01)+  , (53827, 0.01)+  , (57056, 0.005)+  , (60480, 0.005)+  , (64109, 0.005)+  , (67955, 0.005)+  , (72032, 0.005)+  , (76355, 0.005)+  , (80936, 0.005)+  , (85793, 0.005)+  , (90940, 0.005)+  , (96397, 0.005)+  , (102180, 0.005)+  , (108310, 0.005)+  , (114708, 0.005)+  , (121699, 0.005)+  , (129000, 0.005)+  , (136740, 0.005)+  ]++tables :: (Ord a, Fractional a) => TaxTables 2021 a+tables = TaxTables+  individualIncomeTax+  (medicareLevy (review money 23226))+  medicareLevySurcharge+  help+  help+  (lowIncomeTaxOffset2021 <> lamito)+  privateHealthInsuranceRebateRates++privateHealthInsuranceRebateRates+  :: (Fractional a) => PrivateHealthInsuranceRebateRates a+privateHealthInsuranceRebateRates =+  [ ( 90000, (0.25059, 0.24608), (0.29236, 0.28710), (0.33413, 0.32812) )+  , (105000, (0.16706, 0.16405), (0.20883, 0.20507), (0.25059, 0.24608) )+  , (140000, (0.08352, 0.08202), (0.12529, 0.12303), (0.16706, 0.16405) )+  ]

@@ -0,0 +1,76 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2022  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-# LANGUAGE DataKinds #-}++-- | Tax tables for 2021–22 financial year.+module Data.Tax.ATO.FY.FY2022 (tables) where++import Control.Lens (review)++import Data.Tax+import Data.Tax.ATO.Common+import Data.Tax.ATO.PrivateHealthInsuranceRebate+import qualified Data.Tax.ATO.FY.FY2021 as FY2021++help :: (Fractional a, Ord a) => Tax (Money a) (Money a)+help = thresholds'+  [ (47014, 0.01)+  , (54283, 0.01)+  , (57539, 0.005)+  , (60992, 0.005)+  , (64652, 0.005)+  , (68530, 0.005)+  , (72642, 0.005)+  , (77002, 0.005)+  , (81621, 0.005)+  , (86519, 0.005)+  , (91710, 0.005)+  , (97213, 0.005)+  , (103046, 0.005)+  , (109228, 0.005)+  , (115782, 0.005)+  , (122729, 0.005)+  , (130093, 0.005)+  , (137898, 0.005)+  ]++tables :: (Ord a, Fractional a) => TaxTables 2022 a+tables = TaxTables+  FY2021.individualIncomeTax+  (medicareLevy (review money 23365))+  medicareLevySurcharge+  help+  help+  (lowIncomeTaxOffset2021 <> lmito2022)+  privateHealthInsuranceRebateRates++-- https://www.health.gov.au/news/phi-circulars/phi-0422-private-health-insurance-rebate-adjustment-factor-effective-1-april-2022+privateHealthInsuranceRebateRates+  :: (Fractional a) => PrivateHealthInsuranceRebateRates a+privateHealthInsuranceRebateRates =+  [ ( 90000, (0.24608, 0.24608), (0.28710, 0.28710), (0.32812, 0.32812) )+  , (105000, (0.16405, 0.16405), (0.20507, 0.20507), (0.24608, 0.24608) )+  , (140000, (0.08202, 0.08202), (0.12303, 0.12303), (0.16405, 0.16405) )+  ]++-- | LMITO ceiling increased by $420 to $1500 in FY2022+lmito2022 :: (Fractional a, Ord a) => Tax (Money a) (Money a)+lmito2022 = limit mempty $+  greaterOf (lump (review money (-1500)))+    ( lump (review money (-255))+    <> above (review money 37000) (-0.075) )+  <> above (review money 90000) 0.03

@@ -0,0 +1,128 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2021  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-# LANGUAGE RankNTypes #-}++{- |++Types and functions for the Private Health Insurance Rebate.++-}+module Data.Tax.ATO.PrivateHealthInsuranceRebate+  (+    PrivateHealthInsuranceRebateRates+  , PrivateHealthInsurancePolicyDetail(..)+  , BenefitCode(..)+  , assessExcessPrivateHealthRebate+  ) where++import Data.List (find)++import Control.Lens+import Data.Tax+import Data.Tax.ATO.Rounding++type HealthInsurerID = String+type MembershipNumber = String++data BenefitCode+  = BenefitCode30 -- ^ Under 65, 1 July to 31 March+  | BenefitCode31 -- ^ Over 65, 1 April to 30 June+  | BenefitCode35 -- ^ 65 to 69, 1 July to 31 March+  | BenefitCode36 -- ^ 65 to 69, 1 April to 30 June+  | BenefitCode40 -- ^ 70 or over, 1 July to 31 March+  | BenefitCode41 -- ^ 70 or over, 1 April to 30 June++data PrivateHealthInsurancePolicyDetail a =+  PrivateHealthInsurancePolicyDetail+    HealthInsurerID+    MembershipNumber+    (Money a) -- ^ premiums eligible for rebate+    (Money a) -- ^ rebate received+    BenefitCode++-- | A line of rebate rates.+--+-- The first field is the upper income threshold for single persons+-- (inclusive) for the given rate.  Thresholds must be given in+-- increasing order.+--+-- The second, third and fourth fields are the rebate rates for when+-- the oldest person on the policy is aged, respectively: under 65;+-- 65 to 69; 70 or older.  Each of these values is a pair.+--+-- The first subfield is the rebate for 1 July to 31 March.+--+-- The second subfield is the rebate for 1 April to 30 June.+--+-- An income that exceeds the highest threshold implicitly gets a+-- rebate of 0%.+--+type PrivateHealthInsuranceRebateRatesLine a+  = (a, (a, a), (a, a), (a, a))+type PrivateHealthInsuranceRebateRates a+  = [PrivateHealthInsuranceRebateRatesLine a]++byBenefitCode+  :: BenefitCode+  -> Lens' (PrivateHealthInsuranceRebateRatesLine a) a+byBenefitCode code = case code of+  BenefitCode30 -> _2 . _1+  BenefitCode31 -> _2 . _2+  BenefitCode35 -> _3 . _1+  BenefitCode36 -> _3 . _2+  BenefitCode40 -> _4 . _1+  BenefitCode41 -> _4 . _2++getRebateRate+  :: (Ord a, Num a)+  => Money a+  -> BenefitCode+  -> PrivateHealthInsuranceRebateRates a+  -> Tax (Money a) (Money a)+getRebateRate income code rates =+  case find (\line -> income <= Money (view _1 line)) rates of+    Nothing -> mempty+    Just rec -> flat $ view (byBenefitCode code) rec++-- | Compute rebates received minus rebate entitlements.+-- Therefore a positive result is tax DUE, and a+-- negative result is a tax CREDIT.+--+assessExcessPrivateHealthRebate+  :: (RealFrac a)+  => Money a          -- ^ income for MLS purposes+  -> Maybe (Money a)  -- ^ spouse income for MLS purposes+  -> Integer          -- ^ number of dependents+  -> PrivateHealthInsuranceRebateRates a+  -> [PrivateHealthInsurancePolicyDetail a]+  -> Money a+assessExcessPrivateHealthRebate income spouseIncome dependents rates =+  foldMap f+  where++  -- The family income threshold is double the single threshold,+  -- increased by $1,500 for each Medicare levy surcharge dependent+  -- child after the first child.+  factor = maybe (if dependents > 0 then 2 else 1) (const 2) spouseIncome+  increase = 1500 * max 0 (fromIntegral dependents - 1)+  preppedRates = over (traverse . _1) ((+ increase) . (* factor)) rates++  preppedIncome = maybe income (<> income) spouseIncome++  f (PrivateHealthInsurancePolicyDetail _ _ eligible received code) =+    let rate = getRebateRate preppedIncome code preppedRates+    in received $-$ getTax (fmap roundCents rate) eligible

@@ -0,0 +1,42 @@+-- This file is part of hs-tax-ato+-- Copyright (C) 2018-2021  Fraser Tweedale+--+-- hs-tax-ato is free software: you can redistribute it and/or modify+-- it under the terms of the GNU Affero General Public License as published by+-- the Free Software Foundation, either version 3 of the License, or+-- (at your option) any later version.+--+-- This program is distributed in the hope that it will be useful,+-- but WITHOUT ANY WARRANTY; without even the implied warranty of+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the+-- GNU Affero General Public License for more details.+--+-- You should have received a copy of the GNU Affero General Public License+-- along with this program.  If not, see <http://www.gnu.org/licenses/>.++{-| Rounding functions used by ATO -}+module Data.Tax.ATO.Rounding+  ( wholeDollars+  , roundCents+  ) where++import Data.Tax++-- | Round half up+roundHalfUp :: (RealFrac a, Integral b) => a -> b+roundHalfUp x =+  let+    (n, r) = properFraction x+  in+    case signum (abs r - 0.5) of+      -1 -> n+      0 -> if r < 0 then n else n + 1+      _ -> if r < 0 then n - 1 else n + 1++-- | Discard cents+wholeDollars :: (RealFrac a) => Money a -> Money a+wholeDollars = fmap (fromInteger . truncate)++-- | Round money to the cent (half-up)+roundCents :: (RealFrac a) => Money a -> Money a+roundCents = fmap ((/ 100). fromInteger . roundHalfUp . (* 100))

@@ -0,0 +1,51 @@+name:                tax-ato+version:             2022.1+synopsis:            Tax types and computations for Australia+description:+  This library provides types and tax computations for tax+  in Australia (ATO = /Australian Taxation Office/).  It is+  based on the <https://hackage.haskell.org/package/tax tax>+  library.+license:             AGPL-3+license-file:        LICENSE+author:              Fraser Tweedale+maintainer:          frase@frase.id.au+copyright:           Copyright (C) 2018 Fraser Tweedale+category:            Finance+build-type:          Simple+cabal-version:       >=1.10+tested-with:+  GHC==7.10.3, GHC==8.0.2, GHC==8.2.1, GHC==8.4.3, GHC==8.6.1++homepage:            https://github.com/frasertweedale/hs-tax-ato+bug-reports:         https://github.com/frasertweedale/hs-tax-ato/issues+source-repository head+  type: git+  location: https://github.com/frasertweedale/hs-tax-ato.git++library+  exposed-modules:+    Data.Tax.ATO+    Data.Tax.ATO.CGT+    Data.Tax.ATO.Common+    Data.Tax.ATO.Days+    Data.Tax.ATO.PrivateHealthInsuranceRebate+    Data.Tax.ATO.Rounding+    Data.Tax.ATO.FY.FY2017+    Data.Tax.ATO.FY.FY2018+    Data.Tax.ATO.FY.FY2019+    Data.Tax.ATO.FY.FY2020+    Data.Tax.ATO.FY.FY2021+    Data.Tax.ATO.FY.FY2022+  -- other-modules:+  -- other-extensions:+  build-depends:+    base >= 4.8 && < 5+    , lens >= 4.12+    , time >= 1.5+    , tax >= 0.2+  hs-source-dirs:      src+  default-language:    Haskell2010+  ghc-options: -Wall+  if impl(ghc >= 8)+    ghc-options: -Wredundant-constraints