DrCr/libdrcr/plugins/austax/account_kinds.luau

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--!strict
-- 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/>.
local income_types = {
{'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'},
}
local deduction_types = {
{'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'},
}
local account_kinds = {
income_types = income_types,
deduction_types = deduction_types,
}
return account_kinds