austax: Consider reportable fringe benefits amount in calculation of HELP mandatory repayment

austax/__init__.py

@@ -36,6 +36,7 @@ def plugin_init():
 	drcr.plugins.account_kinds.append(('austax.d5', 'Other work-related expenses (D5)'))
 	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)
 

austax/reports.py

@@ -19,7 +19,7 @@ from drcr.database import db
 from drcr.models import AccountConfiguration, Amount, Transaction, TrialBalancer
 from drcr.reports import Calculated, Report, Section, Spacer, Subtotal, entries_for_kind
 
-from .tax_tables import base_tax, repayment_rates
+from .tax_tables import base_tax, repayment_rates, fbt_grossup
 
 from datetime import datetime
 
@@ -49,12 +49,14 @@ def medicare_levy(taxable_income):
 	
 	return Amount(int(taxable_income.quantity * 0.02), '$')
 
-def study_loan_repayment(year, taxable_income):
+def study_loan_repayment(year, taxable_income, rfb_grossedup):
 	"""Get the amount of mandatory study loan repayment"""
 	
+	repayment_income = taxable_income + rfb_grossedup
+	
 	for upper_limit, rate in repayment_rates[year]:
-		if upper_limit is None or taxable_income.quantity <= upper_limit * (10**AMOUNT_DPS):
-			return Amount(rate * taxable_income.quantity, '$')
+		if upper_limit is None or repayment_income.quantity <= upper_limit * (10**AMOUNT_DPS):
+			return Amount(rate * repayment_income.quantity, '$')
 
 def tax_summary_report():
 	# Get trial balance
@@ -143,10 +145,25 @@ def tax_summary_report():
 					entries=entries_for_kind(account_configurations, accounts, 'austax.paygw') + [Subtotal('Total withheld amounts', id='paygw')]
 				),
 				Spacer(),
-				Calculated(
-					'Mandatory study loan repayment',
-					lambda _: study_loan_repayment(eofy_date().year, report.by_id('taxable').amount),
-					id='loan_repayment'
+				Section(
+					entries=[
+						Calculated(
+							'Taxable value of reportable fringe benefits',
+							lambda _: -sum((e.amount for e in entries_for_kind(account_configurations, accounts, 'austax.rfb')), Amount(0, '$')),
+							id='rfb_taxable'
+						),
+						Calculated(
+							'Grossed-up value',
+							lambda _: Amount(report.by_id('rfb_taxable').amount.quantity * fbt_grossup[eofy_date().year], '$'),
+							id='rfb_grossedup'
+						),
+						Calculated(
+							'Mandatory study loan repayment',
+							lambda _: study_loan_repayment(eofy_date().year, report.by_id('taxable').amount, report.by_id('rfb_grossedup').amount),
+							id='loan_repayment',
+							heading=True
+						)
+					]
 				),
 				Spacer(),
 				Calculated(

austax/tax_tables.py

@@ -53,3 +53,9 @@ repayment_rates = {
 		(None, 0.1)
 	]
 }
+
+# FBT type 2 gross-up factor
+# https://www.ato.gov.au/rates/fbt/#GrossupratesforFBT
+fbt_grossup = {
+	2023: 1.8868
+}