austax: Basic implementation in Lua
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libdrcr/plugins/austax/account_kinds.luau
Normal file
68
libdrcr/plugins/austax/account_kinds.luau
Normal file
@ -0,0 +1,68 @@
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--!strict
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-- DrCr: Web-based double-entry bookkeeping framework
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-- Copyright (C) 2022-2025 Lee Yingtong Li (RunasSudo)
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--
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-- This program is free software: you can redistribute it and/or modify
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-- it under the terms of the GNU Affero General Public License as published by
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-- the Free Software Foundation, either version 3 of the License, or
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-- (at your option) any later version.
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--
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-- This program is distributed in the hope that it will be useful,
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-- but WITHOUT ANY WARRANTY; without even the implied warranty of
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-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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-- GNU Affero General Public License for more details.
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--
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-- You should have received a copy of the GNU Affero General Public License
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-- along with this program. If not, see <https://www.gnu.org/licenses/>.
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local income_types = {
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{'income1', 'Salary or wages', '1'},
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{'income2', 'Allowances, earnings, tips, director\'s fees etc.', '2'},
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{'income3', 'Employer lump sum payments', '3'},
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{'income4', 'Employment termination payments', '4'},
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{'income5', 'Australian Government allowances and payments', '5'},
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{'income6', 'Australian Government pensions and allowances', '6'},
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{'income7', 'Australian annuities and superannuation income streams', '7'},
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{'income8', 'Australian superannuation lump sum payments', '8'},
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{'income9', 'Attributed personal services income', '9'},
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{'income10', 'Gross interest', '10'},
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{'income11', 'Dividends', '11'},
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{'income12', 'Employee share schemes', '12'},
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{'income13', 'Partnerships and trusts', '13'},
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{'income14', 'Personal services income', '14'},
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{'income15', 'Net income or loss from business', '15'},
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{'income16', 'Deferred non-commercial business losses', '16'},
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{'income17', 'Net farm management deposits or repayments', '17'},
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{'income18', 'Capital gains', '18'},
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{'income19', 'Foreign entities', '19'},
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{'income20', 'Foreign source income and foreign assets or property', '20'},
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{'income21', 'Rent', '21'},
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{'income22', 'Bonuses from life insurance companies and friendly societies', '22'},
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{'income23', 'Forestry managed investment scheme income', '23'},
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{'income24', 'Other income', '24'},
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}
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local deduction_types = {
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{'d1', 'Work-related car expenses', 'D1'},
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{'d2', 'Work-related travel expenses', 'D2'},
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{'d3', 'Work-related clothing, laundry and dry cleaning expenses', 'D3'},
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{'d4', 'Work-related self-education expenses', 'D4'},
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{'d5', 'Other work-related expenses', 'D5'},
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{'d6', 'Low value pool deduction', 'D6'},
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{'d7', 'Interest deductions', 'D7'},
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{'d8', 'Dividend deductions', 'D8'},
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{'d9', 'Gifts or donations', 'D9'},
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{'d10', 'Cost of managing tax affairs', 'D10'},
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{'d11', 'Deductible amount of undeducted purchase price of a foreign pension or annuity', 'D11'},
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{'d12', 'Personal superannuation contributions', 'D12'},
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{'d13', 'Deduction for project pool', 'D13'},
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{'d14', 'Forestry managed investment scheme deduction', 'D14'},
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{'d15', 'Other deductions', 'D15'},
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}
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local account_kinds = {
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income_types = income_types,
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deduction_types = deduction_types,
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}
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return account_kinds
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@ -17,6 +17,32 @@
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local libdrcr = require('../libdrcr')
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local account_kinds = require('../austax/account_kinds')
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local tax_tables = require('../austax/tax_tables')
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function get_base_income_tax(net_taxable: number, context: libdrcr.ReportingContext): number
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local year, _, _ = libdrcr.parse_date(context.eofy_date)
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local base_tax_table = tax_tables.base_tax[year]
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for i, row in ipairs(base_tax_table) do
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local upper_limit = row[1] * (10 ^ context.dps)
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local flat_amount = row[2] * (10 ^ context.dps)
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local marginal_rate = row[3]
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-- Lower limit is the upper limit of the preceding bracket
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local lower_limit = 0
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if i > 1 then
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lower_limit = base_tax_table[i - 1][1] * (10 ^ context.dps)
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end
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if net_taxable <= upper_limit then
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return flat_amount + marginal_rate * (net_taxable - lower_limit)
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end
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end
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error('Taxable income not within any tax bracket')
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end
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function requires(args, context)
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return {
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{
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@ -28,8 +54,7 @@ function requires(args, context)
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end
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function after_init_graph(args, steps, add_dependency, context)
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for i = 1, #steps do
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local other = steps[i]
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for _, other in ipairs(steps) do
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if other.name == 'AllTransactionsExceptEarningsToEquity' then
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-- AllTransactionsExceptEarningsToEquity depends on CalculateIncomeTax
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-- TODO: Only in applicable years
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@ -50,26 +75,269 @@ function after_init_graph(args, steps, add_dependency, context)
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end
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end
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function execute(args, context, get_product)
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print('Stub: CombineOrdinaryTransactions.execute')
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function execute(args, context, kinds_for_account, get_product)
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-- Get balances for current year
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local product = get_product({
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name = 'CombineOrdinaryTransactions',
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kind = 'BalancesBetween',
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args = { DateStartDateEndArgs = { date_start = context.sofy_date, date_end = context.eofy_date } }
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})
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assert(product.BalancesBetween ~= nil)
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local balances = product.BalancesBetween.balances
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print(libdrcr.repr(product))
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-- Generate tax summary report
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local report: libdrcr.DynamicReport = {
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title = 'Tax summary',
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columns = {'$'},
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entries = {},
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}
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-- Add income entries
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local total_income = 0
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for _, income_type in ipairs(account_kinds.income_types) do
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local code, label, number = unpack(income_type)
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local entries
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if code == 'income1' then
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-- Special case for salary or wages - round each separately
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entries = entries_for_kind_floor('austax.' .. code, true, balances, kinds_for_account, 100)
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else
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entries = entries_for_kind('austax.' .. code, true, balances, kinds_for_account)
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end
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if #entries == 0 then
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continue
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end
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local section: libdrcr.Section = {
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text = label .. ' (' .. number .. ')',
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id = nil,
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visible = true,
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entries = entries,
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}
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-- Add subtotal row
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local subtotal = math.floor(entries_subtotal(entries) / 100) * 100
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total_income += subtotal
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table.insert(section.entries, { Row = {
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text = 'Total item ' .. number,
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quantity = {subtotal},
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id = 'total_' .. code,
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visible = true,
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link = nil,
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heading = true,
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bordered = true,
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}})
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table.insert(report.entries, { Section = section })
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table.insert(report.entries, 'Spacer')
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end
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-- Total assessable income
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table.insert(report.entries, { Row = {
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text = 'Total assessable income',
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quantity = {total_income},
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id = 'total_income',
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visible = true,
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link = nil,
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heading = true,
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bordered = true,
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}})
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table.insert(report.entries, 'Spacer')
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-- Add deduction entries
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local total_deductions = 0
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for _, deduction_type in ipairs(account_kinds.deduction_types) do
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local code, label, number = unpack(deduction_type)
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local entries = entries_for_kind('austax.' .. code, false, balances, kinds_for_account)
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if #entries == 0 then
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continue
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end
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local section: libdrcr.Section = {
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text = label .. ' (' .. number .. ')',
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id = nil,
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visible = true,
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entries = entries,
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}
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-- Add subtotal row
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local subtotal = math.floor(entries_subtotal(entries) / 100) * 100
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total_deductions += subtotal
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table.insert(section.entries, { Row = {
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text = 'Total item ' .. number,
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quantity = {subtotal},
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id = 'total_' .. code,
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visible = true,
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link = nil,
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heading = true,
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bordered = true,
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}})
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table.insert(report.entries, { Section = section })
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table.insert(report.entries, 'Spacer')
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end
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-- Total deductions
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table.insert(report.entries, { Row = {
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text = 'Total deductions',
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quantity = {total_deductions},
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id = 'total_deductions',
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visible = true,
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link = nil,
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heading = true,
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bordered = true,
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}})
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table.insert(report.entries, 'Spacer')
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-- Net taxable income
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local net_taxable = total_income - total_deductions
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table.insert(report.entries, { Row = {
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text = 'Net taxable income',
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quantity = {net_taxable},
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id = 'net_taxable',
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visible = true,
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link = nil,
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heading = true,
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bordered = true,
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}})
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table.insert(report.entries, 'Spacer')
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-- Base income tax row
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local tax_base = get_base_income_tax(net_taxable, context)
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table.insert(report.entries, { Row = {
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text = 'Base income tax',
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quantity = {tax_base},
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id = 'tax_base',
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visible = true,
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link = nil,
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heading = false,
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bordered = false,
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}})
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-- Total income tax row
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local tax_total = tax_base
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table.insert(report.entries, { Row = {
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text = 'Total income tax',
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quantity = {tax_total},
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id = 'tax_total',
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visible = true,
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link = nil,
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heading = true,
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bordered = true,
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}})
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-- Generate income tax transaction
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local transactions: {libdrcr.Transaction} = {
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{
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id = nil,
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dt = libdrcr.date_to_dt(context.eofy_date),
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description = 'Estimated income tax',
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postings = {
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{
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id = nil,
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transaction_id = nil,
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description = nil,
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account = 'Income Tax',
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quantity = tax_total,
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commodity = context.reporting_commodity,
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quantity_ascost = tax_total,
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},
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{
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id = nil,
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transaction_id = nil,
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description = nil,
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account = 'Income Tax Control',
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quantity = -tax_total,
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commodity = context.reporting_commodity,
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quantity_ascost = -tax_total,
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}
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},
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}
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}
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return {
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[{ name = 'CalculateIncomeTax', kind = 'Transactions', args = 'VoidArgs' }] = {
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Transactions = {
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transactions = {}
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transactions = transactions
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}
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}
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},
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[{ name = 'CalculateIncomeTax', kind = 'DynamicReport', args = 'VoidArgs' }] = {
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DynamicReport = report
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},
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}
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end
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function entries_for_kind(kind: string, invert: boolean, balances:{ [string]: number }, kinds_for_account:{ [string]: {string} }): {libdrcr.DynamicReportEntry}
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-- Get accounts of specified kind
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local accounts = {}
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for account, kinds in pairs(kinds_for_account) do
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if libdrcr.arr_contains(kinds, kind) then
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table.insert(accounts, account)
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end
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end
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table.sort(accounts)
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local entries = {}
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for _, account in ipairs(accounts) do
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local quantity = balances[account] or 0
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if invert then
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quantity = -quantity
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end
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-- Do not show if all quantities are zero
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if quantity == 0 then
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continue
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end
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-- Some exceptions for the link
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local link: string | nil
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if account == 'Current Year Earnings' then
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link = '/income-statement'
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elseif account == 'Retained Earnings' then
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link = nil
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else
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link = '/transactions/' .. account
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end
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local row: libdrcr.Row = {
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text = account,
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quantity = {quantity},
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id = nil,
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visible = true,
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link = link,
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heading = false,
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bordered = false,
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}
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table.insert(entries, { Row = row })
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end
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return entries
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end
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-- Call `entries_for_kind` then round results down to next multiple of `floor`
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function entries_for_kind_floor(kind: string, invert: boolean, balances:{ [string]: number }, kinds_for_account:{ [string]: {string} }, floor: number): {libdrcr.DynamicReportEntry}
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local entries = entries_for_kind(kind, invert, balances, kinds_for_account)
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for _, entry in ipairs(entries) do
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local row = (entry :: { Row: libdrcr.Row }).Row
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row.quantity[1] = math.floor(row.quantity[1] / floor) * floor
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end
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return entries
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end
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function entries_subtotal(entries: {libdrcr.DynamicReportEntry}): number
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local subtotal = 0
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for _, entry in ipairs(entries) do
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local row = (entry :: { Row: libdrcr.Row }).Row
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subtotal += row.quantity[1]
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end
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return subtotal
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end
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local plugin: libdrcr.Plugin = {
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name = 'austax',
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reporting_steps = {
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49
libdrcr/plugins/austax/tax_tables.luau
Normal file
49
libdrcr/plugins/austax/tax_tables.luau
Normal file
@ -0,0 +1,49 @@
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--!strict
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-- DrCr: Web-based double-entry bookkeeping framework
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-- Copyright (C) 2022-2025 Lee Yingtong Li (RunasSudo)
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--
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-- This program is free software: you can redistribute it and/or modify
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-- it under the terms of the GNU Affero General Public License as published by
|
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-- the Free Software Foundation, either version 3 of the License, or
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-- (at your option) any later version.
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--
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-- This program is distributed in the hope that it will be useful,
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-- but WITHOUT ANY WARRANTY; without even the implied warranty of
|
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-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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-- GNU Affero General Public License for more details.
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--
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-- You should have received a copy of the GNU Affero General Public License
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-- along with this program. If not, see <https://www.gnu.org/licenses/>.
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-- Base income tax
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-- https://www.ato.gov.au/rates/individual-income-tax-rates/
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-- Maps each financial year to list of (upper limit (INclusive), flat amount, marginal rate)
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local base_tax = {
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[2025] = {
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{18200, 0, 0},
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{45000, 0, 0.16},
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{135000, 4288, 0.30},
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{190000, 31288, 0.37},
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{math.huge, 51638, 0.45}
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},
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[2024] = {
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{18200, 0, 0},
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{45000, 0, 0.19},
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{120000, 5092, 0.325},
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{180000, 29467, 0.37},
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{math.huge, 51667, 0.45}
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},
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[2023] = {
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{18200, 0, 0},
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{45000, 0, 0.19},
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{120000, 5092, 0.325},
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{180000, 29467, 0.37},
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{math.huge, 51667, 0.45}
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}
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}
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local tax_tables = {
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base_tax = base_tax,
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}
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return tax_tables
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@ -44,10 +44,39 @@ export type ReportingStep = {
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execute: (
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ReportingStepArgs,
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ReportingContext,
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{[string]: {string}}, -- kinds_for_account
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(ReportingProductId) -> ReportingProduct -- get_product
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) -> {[ReportingProductId]: ReportingProduct},
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}
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------------------
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-- Dynamic reports
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export type DynamicReport = {
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title: string,
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columns: {string},
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entries: {DynamicReportEntry},
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}
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export type DynamicReportEntry = 'Spacer' | { Section: Section } | { Row: Row }
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export type Section = {
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text: string | nil,
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id: string | nil,
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visible: boolean,
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entries: {DynamicReportEntry},
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}
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export type Row = {
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text: string,
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quantity: {number},
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id: string | nil,
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visible: boolean,
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link: string | nil,
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heading: boolean,
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bordered: boolean,
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}
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-------------------------
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-- libdrcr internal types
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@ -55,6 +84,7 @@ export type ReportingContext = {
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sofy_date: string,
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eofy_date: string,
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reporting_commodity: string,
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dps: number,
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}
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-- Accounting types
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@ -87,7 +117,6 @@ export type ReportingProduct = {
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export type BalancesAt = any
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export type BalancesBetween = any
|
||||
export type DynamicReport = any
|
||||
export type Transactions = { transactions: {Transaction} }
|
||||
|
||||
export type ReportingProductId = {
|
||||
@ -120,6 +149,33 @@ export type MultipleDateStartDateEndArgs = { dates: {DateStartDateEndArgs} }
|
||||
|
||||
local libdrcr = {}
|
||||
|
||||
function libdrcr.arr_contains(haystack: {any}, needle: any): boolean
|
||||
for _, element in ipairs(haystack) do
|
||||
if element == needle then
|
||||
return true
|
||||
end
|
||||
end
|
||||
return false
|
||||
end
|
||||
|
||||
function libdrcr.date_to_dt(date: string): string
|
||||
return date .. ' 00:00:00.000000'
|
||||
end
|
||||
|
||||
function libdrcr.parse_date(date: string): (number, number, number)
|
||||
local year_str, month_str, day_str = string.match(date, '(%d%d%d%d)-(%d%d)-(%d%d)')
|
||||
|
||||
local year = tonumber(year_str)
|
||||
local month = tonumber(month_str)
|
||||
local day = tonumber(day_str)
|
||||
|
||||
assert(year ~= nil)
|
||||
assert(month ~= nil)
|
||||
assert(day ~= nil)
|
||||
|
||||
return year, month, day
|
||||
end
|
||||
|
||||
function libdrcr.repr(value: any): string
|
||||
local result = ''
|
||||
if type(value) == 'table' then
|
||||
|
||||
@ -1,512 +0,0 @@
|
||||
/*
|
||||
DrCr: Web-based double-entry bookkeeping framework
|
||||
Copyright (C) 2022-2025 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/>.
|
||||
*/
|
||||
|
||||
//! Implements Australian individual income tax calculations
|
||||
|
||||
// TODO: Ideally this would be separated into its own plugin
|
||||
|
||||
use std::collections::HashMap;
|
||||
use std::fmt::Display;
|
||||
|
||||
use async_trait::async_trait;
|
||||
use tokio::sync::RwLock;
|
||||
|
||||
use crate::account_config::kinds_for_account;
|
||||
use crate::model::transaction::{Posting, Transaction, TransactionWithPostings};
|
||||
use crate::reporting::calculator::ReportingGraphDependencies;
|
||||
use crate::reporting::dynamic_report::{
|
||||
entries_for_kind, DynamicReport, DynamicReportEntry, Row, Section,
|
||||
};
|
||||
use crate::reporting::executor::ReportingExecutionError;
|
||||
use crate::reporting::steps::AllTransactionsExceptEarningsToEquityBalances;
|
||||
use crate::reporting::types::{
|
||||
BalancesBetween, DateStartDateEndArgs, ReportingContext, ReportingProductId,
|
||||
ReportingProductKind, ReportingProducts, ReportingStep, ReportingStepArgs, ReportingStepId,
|
||||
Transactions, VoidArgs,
|
||||
};
|
||||
use crate::util::sofy_from_eofy;
|
||||
use crate::{QuantityInt, INCOME_TAX, INCOME_TAX_CONTROL};
|
||||
|
||||
// Constants and tax calculations
|
||||
#[rustfmt::skip]
|
||||
const INCOME_TYPES: &[(&str, &str, &str)] = &[
|
||||
("income1", "Salary or wages", "1"),
|
||||
("income2", "Allowances, earnings, tips, director's fees etc.", "2"),
|
||||
("income3", "Employer lump sum payments", "3"),
|
||||
("income4", "Employment termination payments", "4"),
|
||||
("income5", "Australian Government allowances and payments", "5"),
|
||||
("income6", "Australian Government pensions and allowances", "6"),
|
||||
("income7", "Australian annuities and superannuation income streams", "7"),
|
||||
("income8", "Australian superannuation lump sum payments", "8"),
|
||||
("income9", "Attributed personal services income", "9"),
|
||||
("income10", "Gross interest", "10"),
|
||||
("income11", "Dividends", "11"),
|
||||
("income12", "Employee share schemes", "12"),
|
||||
("income13", "Partnerships and trusts", "13"),
|
||||
("income14", "Personal services income", "14"),
|
||||
("income15", "Net income or loss from business", "15"),
|
||||
("income16", "Deferred non-commercial business losses", "16"),
|
||||
("income17", "Net farm management deposits or repayments", "17"),
|
||||
("income18", "Capital gains", "18"),
|
||||
("income19", "Foreign entities", "19"),
|
||||
("income20", "Foreign source income and foreign assets or property", "20"),
|
||||
("income21", "Rent", "21"),
|
||||
("income22", "Bonuses from life insurance companies and friendly societies", "22"),
|
||||
("income23", "Forestry managed investment scheme income", "23"),
|
||||
("income24", "Other income", "24"),
|
||||
];
|
||||
|
||||
#[rustfmt::skip]
|
||||
const DEDUCTION_TYPES: &[(&str, &str, &str)] = &[
|
||||
("d1", "Work-related car expenses", "D1"),
|
||||
("d2", "Work-related travel expenses", "D2"),
|
||||
("d3", "Work-related clothing, laundry and dry cleaning expenses", "D3"),
|
||||
("d4", "Work-related self-education expenses", "D4"),
|
||||
("d5", "Other work-related expenses", "D5"),
|
||||
("d6", "Low value pool deduction", "D6"),
|
||||
("d7", "Interest deductions", "D7"),
|
||||
("d8", "Dividend deductions", "D8"),
|
||||
("d9", "Gifts or donations", "D9"),
|
||||
("d10", "Cost of managing tax affairs", "D10"),
|
||||
("d11", "Deductible amount of undeducted purchase price of a foreign pension or annuity", "D11"),
|
||||
("d12", "Personal superannuation contributions", "D12"),
|
||||
("d13", "Deduction for project pool", "D13"),
|
||||
("d14", "Forestry managed investment scheme deduction", "D14"),
|
||||
("d15", "Other deductions", "D15"),
|
||||
];
|
||||
|
||||
fn get_grossedup_rfb(taxable_value: QuantityInt) -> QuantityInt {
|
||||
// FIXME: May vary from year to year
|
||||
((taxable_value as f64) * 2.0802) as QuantityInt
|
||||
}
|
||||
|
||||
fn get_base_income_tax(net_taxable: QuantityInt) -> QuantityInt {
|
||||
// FIXME: May vary from year to year
|
||||
if net_taxable <= 18200_00 {
|
||||
0
|
||||
} else if net_taxable <= 45000_00 {
|
||||
(0.16 * (net_taxable - 18200_00) as f64) as QuantityInt
|
||||
} else if net_taxable <= 135000_00 {
|
||||
4288_00 + (0.30 * (net_taxable - 45000_00) as f64) as QuantityInt
|
||||
} else if net_taxable <= 190000_00 {
|
||||
31288_00 + (0.37 * (net_taxable - 135000_00) as f64) as QuantityInt
|
||||
} else {
|
||||
51638_00 + (0.45 * (net_taxable - 190000_00) as f64) as QuantityInt
|
||||
}
|
||||
}
|
||||
|
||||
// fn get_medicare_levy(net_taxable: QuantityInt) -> QuantityInt {
|
||||
// todo!()
|
||||
// }
|
||||
|
||||
// fn get_medicare_levy_surcharge(
|
||||
// net_taxable: QuantityInt,
|
||||
// rfb_grossedup: QuantityInt,
|
||||
// ) -> QuantityInt {
|
||||
// todo!()
|
||||
// }
|
||||
|
||||
/// Call [ReportingContext::register_lookup_fn] for all steps provided by this module
|
||||
pub fn register_lookup_fns(context: &mut ReportingContext) {
|
||||
CalculateIncomeTax::register_lookup_fn(context);
|
||||
}
|
||||
|
||||
/// Calculates income tax
|
||||
///
|
||||
/// [Transactions] product represents income tax charge for the year.
|
||||
/// [DynamicReport] product represents the tax summary report.
|
||||
#[derive(Debug)]
|
||||
pub struct CalculateIncomeTax {}
|
||||
|
||||
impl CalculateIncomeTax {
|
||||
fn register_lookup_fn(context: &mut ReportingContext) {
|
||||
context.register_lookup_fn(
|
||||
"CalculateIncomeTax".to_string(),
|
||||
vec![ReportingProductKind::Transactions],
|
||||
Self::takes_args,
|
||||
Self::from_args,
|
||||
);
|
||||
}
|
||||
|
||||
fn takes_args(args: &Box<dyn ReportingStepArgs>) -> bool {
|
||||
args.is::<VoidArgs>()
|
||||
}
|
||||
|
||||
fn from_args(_args: Box<dyn ReportingStepArgs>) -> Box<dyn ReportingStep> {
|
||||
Box::new(CalculateIncomeTax {})
|
||||
}
|
||||
}
|
||||
|
||||
impl Display for CalculateIncomeTax {
|
||||
fn fmt(&self, f: &mut std::fmt::Formatter<'_>) -> std::fmt::Result {
|
||||
f.write_fmt(format_args!("{}", self.id()))
|
||||
}
|
||||
}
|
||||
|
||||
#[async_trait]
|
||||
impl ReportingStep for CalculateIncomeTax {
|
||||
fn id(&self) -> ReportingStepId {
|
||||
ReportingStepId {
|
||||
name: "CalculateIncomeTax".to_string(),
|
||||
product_kinds: vec![
|
||||
ReportingProductKind::DynamicReport,
|
||||
ReportingProductKind::Transactions,
|
||||
],
|
||||
args: Box::new(VoidArgs {}),
|
||||
}
|
||||
}
|
||||
|
||||
fn requires(&self, context: &ReportingContext) -> Vec<ReportingProductId> {
|
||||
// CalculateIncomeTax depends on CombineOrdinaryTransactions
|
||||
vec![ReportingProductId {
|
||||
name: "CombineOrdinaryTransactions".to_string(),
|
||||
kind: ReportingProductKind::BalancesBetween,
|
||||
args: Box::new(DateStartDateEndArgs {
|
||||
date_start: sofy_from_eofy(context.eofy_date),
|
||||
date_end: context.eofy_date.clone(),
|
||||
}),
|
||||
}]
|
||||
}
|
||||
|
||||
fn after_init_graph(
|
||||
&self,
|
||||
steps: &Vec<Box<dyn ReportingStep>>,
|
||||
dependencies: &mut ReportingGraphDependencies,
|
||||
_context: &ReportingContext,
|
||||
) {
|
||||
for other in steps {
|
||||
if let Some(other) =
|
||||
other.downcast_ref::<AllTransactionsExceptEarningsToEquityBalances>()
|
||||
{
|
||||
// AllTransactionsExceptEarningsToEquity depends on CalculateIncomeTax
|
||||
dependencies.add_dependency(
|
||||
other.id(),
|
||||
ReportingProductId {
|
||||
name: self.id().name,
|
||||
kind: other.product_kind,
|
||||
args: if other.product_kind == ReportingProductKind::Transactions {
|
||||
Box::new(VoidArgs {})
|
||||
} else {
|
||||
other.id().args
|
||||
},
|
||||
},
|
||||
);
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
async fn execute(
|
||||
&self,
|
||||
context: &ReportingContext,
|
||||
_steps: &Vec<Box<dyn ReportingStep>>,
|
||||
_dependencies: &ReportingGraphDependencies,
|
||||
products: &RwLock<ReportingProducts>,
|
||||
) -> Result<ReportingProducts, ReportingExecutionError> {
|
||||
let products = products.read().await;
|
||||
|
||||
// Get balances for current year
|
||||
let balances = &products
|
||||
.get_or_err(&ReportingProductId {
|
||||
name: "CombineOrdinaryTransactions".to_string(),
|
||||
kind: ReportingProductKind::BalancesBetween,
|
||||
args: Box::new(DateStartDateEndArgs {
|
||||
date_start: sofy_from_eofy(context.eofy_date),
|
||||
date_end: context.eofy_date.clone(),
|
||||
}),
|
||||
})?
|
||||
.downcast_ref::<BalancesBetween>()
|
||||
.unwrap()
|
||||
.balances;
|
||||
|
||||
// Get taxable income and deduction accounts
|
||||
let kinds_for_account =
|
||||
kinds_for_account(context.db_connection.get_account_configurations().await);
|
||||
|
||||
// Generate tax summary report
|
||||
let mut report = DynamicReport {
|
||||
title: "Tax summary".to_string(),
|
||||
columns: vec!["$".to_string()],
|
||||
entries: Vec::new(),
|
||||
};
|
||||
|
||||
// Add income entries
|
||||
let mut total_income: QuantityInt = 0;
|
||||
|
||||
for (code, label, number) in INCOME_TYPES {
|
||||
let entries;
|
||||
if *code == "income1" {
|
||||
// Special case for salary or wages - round each separately
|
||||
entries = entries_for_kind_floor(
|
||||
&format!("austax.{}", code),
|
||||
true,
|
||||
&vec![balances],
|
||||
&kinds_for_account,
|
||||
100,
|
||||
);
|
||||
} else {
|
||||
entries = entries_for_kind(
|
||||
&format!("austax.{}", code),
|
||||
true,
|
||||
&vec![balances],
|
||||
&kinds_for_account,
|
||||
);
|
||||
}
|
||||
|
||||
if entries.is_empty() {
|
||||
continue;
|
||||
}
|
||||
|
||||
let mut section = Section {
|
||||
text: Some(format!("{} ({})", label, number)),
|
||||
id: None,
|
||||
visible: true,
|
||||
entries,
|
||||
};
|
||||
|
||||
// Add subtotal row
|
||||
let subtotal = floor_quantity(section.subtotal(&report), 100);
|
||||
total_income += subtotal[0];
|
||||
|
||||
section.entries.push(
|
||||
Row {
|
||||
text: format!("Total item {}", number),
|
||||
quantity: subtotal,
|
||||
id: Some(format!("total_{}", code)),
|
||||
visible: true,
|
||||
link: None,
|
||||
heading: true,
|
||||
bordered: true,
|
||||
}
|
||||
.into(),
|
||||
);
|
||||
report.entries.push(section.into());
|
||||
report.entries.push(DynamicReportEntry::Spacer);
|
||||
}
|
||||
|
||||
// Total assessable income
|
||||
report.entries.push(
|
||||
Row {
|
||||
text: "Total assessable income".to_string(),
|
||||
quantity: vec![total_income],
|
||||
id: Some("total_income".to_string()),
|
||||
visible: true,
|
||||
link: None,
|
||||
heading: true,
|
||||
bordered: true,
|
||||
}
|
||||
.into(),
|
||||
);
|
||||
report.entries.push(DynamicReportEntry::Spacer);
|
||||
|
||||
// Add deduction entries
|
||||
let mut total_deductions: QuantityInt = 0;
|
||||
|
||||
for (code, label, number) in DEDUCTION_TYPES {
|
||||
let entries = entries_for_kind(
|
||||
&format!("austax.{}", code),
|
||||
false,
|
||||
&vec![balances],
|
||||
&kinds_for_account,
|
||||
);
|
||||
|
||||
if entries.is_empty() {
|
||||
continue;
|
||||
}
|
||||
|
||||
let mut section = Section {
|
||||
text: Some(format!("{} ({})", label, number)),
|
||||
id: None,
|
||||
visible: true,
|
||||
entries,
|
||||
};
|
||||
|
||||
// Add subtotal row
|
||||
let subtotal = floor_quantity(section.subtotal(&report), 100);
|
||||
total_deductions += subtotal[0];
|
||||
|
||||
section.entries.push(
|
||||
Row {
|
||||
text: format!("Total item {}", number),
|
||||
quantity: subtotal,
|
||||
id: Some(format!("total_{}", code)),
|
||||
visible: true,
|
||||
link: None,
|
||||
heading: true,
|
||||
bordered: true,
|
||||
}
|
||||
.into(),
|
||||
);
|
||||
report.entries.push(section.into());
|
||||
report.entries.push(DynamicReportEntry::Spacer);
|
||||
}
|
||||
|
||||
// Total deductions
|
||||
report.entries.push(
|
||||
Row {
|
||||
text: "Total deductions".to_string(),
|
||||
quantity: vec![total_deductions],
|
||||
id: Some("total_deductions".to_string()),
|
||||
visible: true,
|
||||
link: None,
|
||||
heading: true,
|
||||
bordered: true,
|
||||
}
|
||||
.into(),
|
||||
);
|
||||
report.entries.push(DynamicReportEntry::Spacer);
|
||||
|
||||
// Net taxable income
|
||||
let net_taxable = total_income - total_deductions;
|
||||
report.entries.push(
|
||||
Row {
|
||||
text: "Net taxable income".to_string(),
|
||||
quantity: vec![net_taxable],
|
||||
id: Some("net_taxable".to_string()),
|
||||
visible: true,
|
||||
link: None,
|
||||
heading: true,
|
||||
bordered: true,
|
||||
}
|
||||
.into(),
|
||||
);
|
||||
report.entries.push(DynamicReportEntry::Spacer);
|
||||
|
||||
// Precompute RFB amount as this is required for MLS
|
||||
let rfb_taxable = balances
|
||||
.iter()
|
||||
.filter(|(acc, _)| {
|
||||
kinds_for_account
|
||||
.get(*acc)
|
||||
.map(|kinds| kinds.iter().any(|k| k == "austax.rfb"))
|
||||
.unwrap_or(false)
|
||||
})
|
||||
.map(|(_, bal)| *bal)
|
||||
.sum();
|
||||
let _rfb_grossedup = get_grossedup_rfb(rfb_taxable);
|
||||
|
||||
// Base income tax row
|
||||
let tax_base = get_base_income_tax(net_taxable);
|
||||
report.entries.push(
|
||||
Row {
|
||||
text: "Base income tax".to_string(),
|
||||
quantity: vec![tax_base],
|
||||
id: Some("tax_base".to_string()),
|
||||
visible: true,
|
||||
link: None,
|
||||
heading: false,
|
||||
bordered: false,
|
||||
}
|
||||
.into(),
|
||||
);
|
||||
|
||||
// Total income tax row
|
||||
let tax_total = tax_base;
|
||||
report.entries.push(
|
||||
Row {
|
||||
text: "Total income tax".to_string(),
|
||||
quantity: vec![tax_total],
|
||||
id: Some("tax_total".to_string()),
|
||||
visible: true,
|
||||
link: None,
|
||||
heading: true,
|
||||
bordered: true,
|
||||
}
|
||||
.into(),
|
||||
);
|
||||
|
||||
// Generate income tax transaction
|
||||
let transactions = Transactions {
|
||||
transactions: vec![TransactionWithPostings {
|
||||
transaction: Transaction {
|
||||
id: None,
|
||||
dt: context
|
||||
.db_connection
|
||||
.metadata()
|
||||
.eofy_date
|
||||
.and_hms_opt(0, 0, 0)
|
||||
.unwrap(),
|
||||
description: "Estimated income tax".to_string(),
|
||||
},
|
||||
postings: vec![
|
||||
Posting {
|
||||
id: None,
|
||||
transaction_id: None,
|
||||
description: None,
|
||||
account: INCOME_TAX.to_string(),
|
||||
quantity: tax_total,
|
||||
commodity: context.db_connection.metadata().reporting_commodity.clone(),
|
||||
quantity_ascost: Some(tax_total),
|
||||
},
|
||||
Posting {
|
||||
id: None,
|
||||
transaction_id: None,
|
||||
description: None,
|
||||
account: INCOME_TAX_CONTROL.to_string(),
|
||||
quantity: -tax_total,
|
||||
commodity: context.db_connection.metadata().reporting_commodity.clone(),
|
||||
quantity_ascost: Some(tax_total),
|
||||
},
|
||||
],
|
||||
}],
|
||||
};
|
||||
|
||||
// Store products
|
||||
let mut result = ReportingProducts::new();
|
||||
result.insert(
|
||||
ReportingProductId {
|
||||
name: self.id().name,
|
||||
kind: ReportingProductKind::Transactions,
|
||||
args: Box::new(VoidArgs {}),
|
||||
},
|
||||
Box::new(transactions),
|
||||
);
|
||||
result.insert(
|
||||
ReportingProductId {
|
||||
name: self.id().name,
|
||||
kind: ReportingProductKind::DynamicReport,
|
||||
args: Box::new(VoidArgs {}),
|
||||
},
|
||||
Box::new(report),
|
||||
);
|
||||
Ok(result)
|
||||
}
|
||||
}
|
||||
|
||||
/// Call [entries_for_kind] then round results down to next multiple of `floor`
|
||||
fn entries_for_kind_floor(
|
||||
kind: &str,
|
||||
invert: bool,
|
||||
balances: &Vec<&HashMap<String, QuantityInt>>,
|
||||
kinds_for_account: &HashMap<String, Vec<String>>,
|
||||
floor: QuantityInt,
|
||||
) -> Vec<DynamicReportEntry> {
|
||||
let mut entries_for_kind = entries_for_kind(kind, invert, balances, kinds_for_account);
|
||||
entries_for_kind.iter_mut().for_each(|e| match e {
|
||||
DynamicReportEntry::Row(row) => row
|
||||
.quantity
|
||||
.iter_mut()
|
||||
.for_each(|v| *v = (*v / floor) * floor),
|
||||
_ => unreachable!(),
|
||||
});
|
||||
entries_for_kind
|
||||
}
|
||||
|
||||
fn floor_quantity(mut quantity: Vec<QuantityInt>, floor: QuantityInt) -> Vec<QuantityInt> {
|
||||
quantity.iter_mut().for_each(|v| *v = (*v / floor) * floor);
|
||||
quantity
|
||||
}
|
||||
@ -111,17 +111,17 @@ async fn main() {
|
||||
.await
|
||||
.unwrap();
|
||||
|
||||
// let result = products
|
||||
// .get_or_err(&ReportingProductId {
|
||||
// name: "CalculateIncomeTax".to_string(),
|
||||
// kind: ReportingProductKind::DynamicReport,
|
||||
// args: ReportingStepArgs::VoidArgs,
|
||||
// })
|
||||
// .unwrap();
|
||||
|
||||
// println!("Tax summary:");
|
||||
// println!("{:?}", result);
|
||||
let result = products
|
||||
.get_or_err(&ReportingProductId {
|
||||
name: "CalculateIncomeTax".to_string(),
|
||||
kind: ReportingProductKind::DynamicReport,
|
||||
args: ReportingStepArgs::VoidArgs,
|
||||
})
|
||||
.unwrap();
|
||||
|
||||
println!("Tax summary:");
|
||||
println!("{:?}", result);
|
||||
|
||||
let result = products
|
||||
.get_or_err(&ReportingProductId {
|
||||
name: "AllTransactionsExceptEarningsToEquity".to_string(),
|
||||
|
||||
@ -24,6 +24,7 @@ use mlua::{FromLua, Function, Lua, LuaSerdeExt, Table, Value};
|
||||
use serde::{Deserialize, Serialize};
|
||||
use tokio::sync::RwLock;
|
||||
|
||||
use crate::account_config::kinds_for_account;
|
||||
use crate::reporting::calculator::ReportingGraphDependencies;
|
||||
use crate::reporting::dynamic_report::DynamicReport;
|
||||
use crate::reporting::executor::ReportingExecutionError;
|
||||
@ -178,6 +179,7 @@ struct LuaReportingContext {
|
||||
#[serde(with = "crate::serde::naivedate_to_js")]
|
||||
pub eofy_date: NaiveDate,
|
||||
pub reporting_commodity: String,
|
||||
pub dps: u32,
|
||||
}
|
||||
|
||||
impl LuaReportingContext {
|
||||
@ -186,6 +188,7 @@ impl LuaReportingContext {
|
||||
sofy_date: sofy_from_eofy(context.eofy_date),
|
||||
eofy_date: context.eofy_date,
|
||||
reporting_commodity: context.reporting_commodity.clone(),
|
||||
dps: context.db_connection.metadata().dps,
|
||||
}
|
||||
}
|
||||
}
|
||||
@ -313,6 +316,10 @@ impl ReportingStep for PluginReportingStep {
|
||||
_dependencies: &ReportingGraphDependencies,
|
||||
products: &RwLock<ReportingProducts>,
|
||||
) -> Result<ReportingProducts, ReportingExecutionError> {
|
||||
// Pre-compute some context for Lua
|
||||
let kinds_for_account =
|
||||
kinds_for_account(context.db_connection.get_account_configurations().await);
|
||||
|
||||
let products = products.read().await;
|
||||
|
||||
// Load plugin
|
||||
@ -338,6 +345,7 @@ impl ReportingStep for PluginReportingStep {
|
||||
let result_table = plugin_step.execute.call::<Table>((
|
||||
lua.to_value(&self.args).unwrap(),
|
||||
lua.to_value(&LuaReportingContext::from(context)).unwrap(),
|
||||
lua.to_value(&kinds_for_account).unwrap(),
|
||||
get_product,
|
||||
))?;
|
||||
|
||||
|
||||
Loading…
x
Reference in New Issue
Block a user