diff --git a/LICENSE b/LICENSE
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+++ b/LICENSE
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+                    GNU AFFERO GENERAL PUBLIC LICENSE
+                       Version 3, 19 November 2007
+
+ Copyright (C) 2007 Free Software Foundation, Inc. <http://fsf.org/>
+ Everyone is permitted to copy and distribute verbatim copies
+ of this license document, but changing it is not allowed.
+
+                            Preamble
+
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+
+  17. Interpretation of Sections 15 and 16.
+
+  If the disclaimer of warranty and limitation of liability provided
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+reviewing courts shall apply local law that most closely approximates
+an absolute waiver of all civil liability in connection with the
+Program, unless a warranty or assumption of liability accompanies a
+copy of the Program in return for a fee.
+
+                     END OF TERMS AND CONDITIONS
+
+            How to Apply These Terms to Your New Programs
+
+  If you develop a new program, and you want it to be of the greatest
+possible use to the public, the best way to achieve this is to make it
+free software which everyone can redistribute and change under these terms.
+
+  To do so, attach the following notices to the program.  It is safest
+to attach them to the start of each source file to most effectively
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+
+    <one line to give the program's name and a brief idea of what it does.>
+    Copyright (C) <year>  <name of author>
+
+    This program 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
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+
+  You should also get your employer (if you work as a programmer) or school,
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diff --git a/Setup.hs b/Setup.hs
new file mode 100644
--- /dev/null
+++ b/Setup.hs
@@ -0,0 +1,2 @@
+import Distribution.Simple
+main = defaultMain
diff --git a/src/Data/Tax/ATO.hs b/src/Data/Tax/ATO.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO.hs
@@ -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 = (<>)
diff --git a/src/Data/Tax/ATO/CGT.hs b/src/Data/Tax/ATO/CGT.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/CGT.hs
@@ -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
diff --git a/src/Data/Tax/ATO/Common.hs b/src/Data/Tax/ATO/Common.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/Common.hs
@@ -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))
diff --git a/src/Data/Tax/ATO/Days.hs b/src/Data/Tax/ATO/Days.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/Days.hs
@@ -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)
diff --git a/src/Data/Tax/ATO/FY/FY2017.hs b/src/Data/Tax/ATO/FY/FY2017.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/FY/FY2017.hs
@@ -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) )
+  ]
diff --git a/src/Data/Tax/ATO/FY/FY2018.hs b/src/Data/Tax/ATO/FY/FY2018.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/FY/FY2018.hs
@@ -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) )
+  ]
diff --git a/src/Data/Tax/ATO/FY/FY2019.hs b/src/Data/Tax/ATO/FY/FY2019.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/FY/FY2019.hs
@@ -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) )
+  ]
diff --git a/src/Data/Tax/ATO/FY/FY2020.hs b/src/Data/Tax/ATO/FY/FY2020.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/FY/FY2020.hs
@@ -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) )
+  ]
diff --git a/src/Data/Tax/ATO/FY/FY2021.hs b/src/Data/Tax/ATO/FY/FY2021.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/FY/FY2021.hs
@@ -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) )
+  ]
diff --git a/src/Data/Tax/ATO/FY/FY2022.hs b/src/Data/Tax/ATO/FY/FY2022.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/FY/FY2022.hs
@@ -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
diff --git a/src/Data/Tax/ATO/PrivateHealthInsuranceRebate.hs b/src/Data/Tax/ATO/PrivateHealthInsuranceRebate.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/PrivateHealthInsuranceRebate.hs
@@ -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
diff --git a/src/Data/Tax/ATO/Rounding.hs b/src/Data/Tax/ATO/Rounding.hs
new file mode 100644
--- /dev/null
+++ b/src/Data/Tax/ATO/Rounding.hs
@@ -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))
diff --git a/tax-ato.cabal b/tax-ato.cabal
new file mode 100644
--- /dev/null
+++ b/tax-ato.cabal
@@ -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