austax: Spread income tax expense out across 12 months
This commit is contained in:
parent
1a5167acf5
commit
ff7af2f06e
@ -15,6 +15,16 @@
|
||||
-- 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/>.
|
||||
|
||||
-----------------
|
||||
-- Flags
|
||||
|
||||
-- true = Spread income tax expense over monthly transactions
|
||||
-- false = Charge income tax expense in one transaction at end of financial year
|
||||
local charge_tax_monthly = true
|
||||
|
||||
-----------------
|
||||
-- Reporting code
|
||||
|
||||
local libdrcr = require('../libdrcr')
|
||||
local account_kinds = require('../austax/account_kinds')
|
||||
local calc = require('../austax/calc')
|
||||
@ -377,9 +387,68 @@ function reporting.CalculateIncomeTax.execute(args, context, kinds_for_account,
|
||||
}})
|
||||
|
||||
-- Generate income tax transactions
|
||||
local transactions: {libdrcr.Transaction} = {
|
||||
{
|
||||
-- # Estimated tax payable
|
||||
local transactions: {libdrcr.Transaction} = {}
|
||||
|
||||
-- Estimated tax payable
|
||||
if charge_tax_monthly then
|
||||
-- Charge income tax expense in parts, one per month
|
||||
local monthly_tax = math.floor((tax_total - offset_total) / 12)
|
||||
local last_month_tax = (tax_total - offset_total) - 11 * monthly_tax -- To account for rounding errors
|
||||
|
||||
-- Some ad hoc calendar code
|
||||
local eofy_year, eofy_month, _ = libdrcr.parse_date(context.eofy_date)
|
||||
local last_day_of_month = { 31, 28, 31, 30, 31, 30, 31, 31, 30, 31, 30, 31 } -- Leap years handled below
|
||||
|
||||
for month = 1, 12 do
|
||||
local this_year, this_month_tax
|
||||
if month == eofy_month then
|
||||
this_year = eofy_year
|
||||
this_month_tax = last_month_tax
|
||||
elseif month < eofy_month then
|
||||
this_year = eofy_year
|
||||
this_month_tax = monthly_tax
|
||||
else
|
||||
this_year = eofy_year - 1
|
||||
this_month_tax = monthly_tax
|
||||
end
|
||||
|
||||
local this_day = last_day_of_month[month]
|
||||
|
||||
-- Check for leap year
|
||||
if month == 2 and (this_year % 4 == 0) and (this_year % 100 ~= 0 or this_year % 400 == 0) then
|
||||
this_day = 29
|
||||
end
|
||||
|
||||
-- Charge monthly tax
|
||||
table.insert(transactions, {
|
||||
id = nil,
|
||||
dt = libdrcr.date_to_dt(libdrcr.format_date(this_year, month, this_day)),
|
||||
description = 'Estimated income tax',
|
||||
postings = {
|
||||
{
|
||||
id = nil,
|
||||
transaction_id = nil,
|
||||
description = nil,
|
||||
account = INCOME_TAX,
|
||||
quantity = this_month_tax,
|
||||
commodity = context.reporting_commodity,
|
||||
quantity_ascost = this_month_tax,
|
||||
},
|
||||
{
|
||||
id = nil,
|
||||
transaction_id = nil,
|
||||
description = nil,
|
||||
account = INCOME_TAX_CONTROL,
|
||||
quantity = -this_month_tax,
|
||||
commodity = context.reporting_commodity,
|
||||
quantity_ascost = -this_month_tax,
|
||||
},
|
||||
},
|
||||
})
|
||||
end
|
||||
else
|
||||
-- Charge income tax expense in one transaction at EOFY
|
||||
table.insert(transactions, {
|
||||
id = nil,
|
||||
dt = libdrcr.date_to_dt(context.eofy_date),
|
||||
description = 'Estimated income tax',
|
||||
@ -403,34 +472,35 @@ function reporting.CalculateIncomeTax.execute(args, context, kinds_for_account,
|
||||
quantity_ascost = -(tax_total - offset_total),
|
||||
},
|
||||
},
|
||||
},
|
||||
{
|
||||
-- Mandatory study loan repayment
|
||||
id = nil,
|
||||
dt = libdrcr.date_to_dt(context.eofy_date),
|
||||
description = 'Mandatory study loan repayment payable',
|
||||
postings = {
|
||||
{
|
||||
id = nil,
|
||||
transaction_id = nil,
|
||||
description = nil,
|
||||
account = HELP,
|
||||
quantity = study_loan_repayment,
|
||||
commodity = context.reporting_commodity,
|
||||
quantity_ascost = study_loan_repayment,
|
||||
},
|
||||
{
|
||||
id = nil,
|
||||
transaction_id = nil,
|
||||
description = nil,
|
||||
account = INCOME_TAX_CONTROL,
|
||||
quantity = -study_loan_repayment,
|
||||
commodity = context.reporting_commodity,
|
||||
quantity_ascost = -study_loan_repayment,
|
||||
},
|
||||
})
|
||||
end
|
||||
|
||||
-- Mandatory study loan repayment
|
||||
table.insert(transactions, {
|
||||
id = nil,
|
||||
dt = libdrcr.date_to_dt(context.eofy_date),
|
||||
description = 'Mandatory study loan repayment payable',
|
||||
postings = {
|
||||
{
|
||||
id = nil,
|
||||
transaction_id = nil,
|
||||
description = nil,
|
||||
account = HELP,
|
||||
quantity = study_loan_repayment,
|
||||
commodity = context.reporting_commodity,
|
||||
quantity_ascost = study_loan_repayment,
|
||||
},
|
||||
}
|
||||
}
|
||||
{
|
||||
id = nil,
|
||||
transaction_id = nil,
|
||||
description = nil,
|
||||
account = INCOME_TAX_CONTROL,
|
||||
quantity = -study_loan_repayment,
|
||||
commodity = context.reporting_commodity,
|
||||
quantity_ascost = -study_loan_repayment,
|
||||
},
|
||||
},
|
||||
})
|
||||
|
||||
-- Transfer PAYGW balances to Income Tax Control
|
||||
for account, kinds in pairs(kinds_for_account) do
|
||||
|
@ -149,6 +149,7 @@ export type MultipleDateStartDateEndArgs = { dates: {DateStartDateEndArgs} }
|
||||
|
||||
local libdrcr = {}
|
||||
|
||||
-- Returns true if array haystack contains needle
|
||||
function libdrcr.arr_contains(haystack: {any}, needle: any): boolean
|
||||
for _, element in ipairs(haystack) do
|
||||
if element == needle then
|
||||
@ -158,10 +159,17 @@ function libdrcr.arr_contains(haystack: {any}, needle: any): boolean
|
||||
return false
|
||||
end
|
||||
|
||||
-- Converts a date string (YYYY-MM-DD) into datetime string (YYYY-MM-DD HH:MM:SS.xxxxxx) for database
|
||||
function libdrcr.date_to_dt(date: string): string
|
||||
return date .. ' 00:00:00.000000'
|
||||
end
|
||||
|
||||
-- Formats the date as date string (YYYY-MM-DD)
|
||||
function libdrcr.format_date(year: number, month: number, day: number): string
|
||||
return string.format('%04d-%02d-%02d', year, month, day)
|
||||
end
|
||||
|
||||
-- Parses the date string (YYYY-MM-DD) into components
|
||||
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)')
|
||||
|
||||
@ -176,6 +184,7 @@ function libdrcr.parse_date(date: string): (number, number, number)
|
||||
return year, month, day
|
||||
end
|
||||
|
||||
-- Convert the Lua value to string recursively
|
||||
function libdrcr.repr(value: any): string
|
||||
local result = ''
|
||||
if type(value) == 'table' then
|
||||
|
Loading…
x
Reference in New Issue
Block a user