DrCr/austax/__init__.py

#   DrCr: Web-based double-entry bookkeeping framework
#   Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
#
#   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
#   along with this program.  If not, see <https://www.gnu.org/licenses/>.

from flask import render_template, url_for

from drcr.models import AccountConfiguration, Posting, Transaction, TrialBalancer, reporting_commodity
from drcr.database import db
from drcr.webapp import eofy_date
import drcr.plugins

from . import views  # Load routes
from .reports import tax_summary_report
from .util import assert_aud

def plugin_init():
	drcr.plugins.data_sources.append(('cgt_adjustments', 'CGT adjustments'))
	drcr.plugins.advanced_reports.append(('cgt_assets', 'CGT assets'))
	drcr.plugins.advanced_reports.append(('tax_summary', 'Tax summary'))
	
	drcr.plugins.account_kinds.append(('austax.income1', 'Salary or wages (1)'))
	drcr.plugins.account_kinds.append(('austax.income5', 'Australian Government allowances and payments (5)'))
	drcr.plugins.account_kinds.append(('austax.income10', 'Gross interest (10)'))
	drcr.plugins.account_kinds.append(('austax.income13', 'Partnerships and trusts (13)'))
	#drcr.plugins.account_kinds.append(('austax.income18', 'Net capital gain (18)'))
	drcr.plugins.account_kinds.append(('austax.income20', 'Foreign source income and foreign assets or property (20)'))
	drcr.plugins.account_kinds.append(('austax.d2', 'Work-related travel expenses (D2)'))
	drcr.plugins.account_kinds.append(('austax.d4', 'Work-related self-education expenses (D4)'))
	drcr.plugins.account_kinds.append(('austax.d5', 'Other work-related expenses (D5)'))
	drcr.plugins.account_kinds.append(('austax.d9', 'Gifts or donations (D9)'))
	drcr.plugins.account_kinds.append(('austax.d15', 'Other deductions (D15)'))
	drcr.plugins.account_kinds.append(('austax.offset', 'Tax offset'))
	drcr.plugins.account_kinds.append(('austax.paygw', 'PAYG withheld amounts'))
	drcr.plugins.account_kinds.append(('austax.cgtasset', 'CGT asset'))
	drcr.plugins.account_kinds.append(('austax.rfb', 'Reportable fringe benefit'))
	
	drcr.plugins.transaction_providers.append(make_tax_transactions)

@assert_aud
def make_tax_transactions():
	report = tax_summary_report()
	tax_amount = report.by_id('total_tax').amount
	
	# Get EOFY date
	dt = eofy_date()
	
	# Estimated tax payable
	transactions = [Transaction(
		dt=dt,
		description='Estimated income tax',
		postings=[
			Posting(account='Income Tax', quantity=tax_amount.quantity, commodity=reporting_commodity()),
			Posting(account='Income Tax Control', quantity=-tax_amount.quantity, commodity=reporting_commodity())
		]
	)]
	
	# Mandatory study loan repayment
	loan_repayment = report.by_id('loan_repayment').amount
	if loan_repayment.quantity != 0:
		transactions.append(Transaction(
			dt=dt,
			description='Mandatory study loan repayment payable',
			postings=[
				Posting(account='HELP', quantity=loan_repayment.quantity, commodity=reporting_commodity()),  # FIXME: Correct account
				Posting(account='Income Tax Control', quantity=-loan_repayment.quantity, commodity=reporting_commodity())
			]
		))
	
	# Get trial balance
	balancer = TrialBalancer()
	balancer.apply_transactions(db.session.scalars(db.select(Transaction).options(db.selectinload(Transaction.postings))).all())
	
	accounts = dict(sorted(balancer.accounts.items()))
	
	# Get account configurations
	account_configurations = AccountConfiguration.get_all_kinds()
	
	# PAYG withholding
	for account_name, kinds in account_configurations.items():
		if 'austax.paygw' in kinds:
			if account_name in accounts and accounts[account_name].quantity != 0:
				# Transfer balance to Income Tax Control
				transactions.append(Transaction(
					dt=dt,
					description='PAYG withheld amounts',
					postings=[
						Posting(account='Income Tax Control', quantity=accounts[account_name].quantity, commodity=reporting_commodity()),
						Posting(account=account_name, quantity=-accounts[account_name].quantity, commodity=reporting_commodity())
					]
				))
	
	return transactions