diff --git a/libdrcr/plugins/austax/reporting.luau b/libdrcr/plugins/austax/reporting.luau
index 0d7f75b..f666fd3 100644
--- a/libdrcr/plugins/austax/reporting.luau
+++ b/libdrcr/plugins/austax/reporting.luau
@@ -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
diff --git a/libdrcr/plugins/libdrcr.luau b/libdrcr/plugins/libdrcr.luau
index 472dcc3..19dfced 100644
--- a/libdrcr/plugins/libdrcr.luau
+++ b/libdrcr/plugins/libdrcr.luau
@@ -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