Taxmate Australia Employment Deductions

TaxMate Australia Employment Deductions

Generated from TaxMate Australia source metadata. Verify volatile values before relying on them.

Use for employee income and work-related deductions. Do not use for ABN business, GST credits, CGT, FBT, or payroll obligations.

Quick Reference

Common Mistakes

• Treating metadata-only source links as verified tax treatment.
• Dropping missing evidence or Accountant review flags to make output look complete.
• Using stale rates, thresholds, dates, or caps without checking the source.
• Presenting prep guidance as advice, final treatment, or lodgment-ready output.

Source workflow

1. Read references/rules.md before classifying tax treatment.
2. Read references/evidence.md before deciding record status.
3. Check references/sources.json for source URLs, checked-at dates, and metadata-only sources.
4. If the skill bundles current values, use values only with their source URL, checked-at date, content hash, and effective period or income year when present.
5. Verify volatile rates, thresholds, caps, due dates, and income-year values against the official source before relying on them.

Hard Safety Boundary

• Do not fabricate records, source support, source checks, or evidence.
• Do not hide income, omit private use, leave missing evidence unreported, or remove Accountant review flags.
• Do not treat metadata-only sources as source-backed tax treatment without explicit verification.
• Keep ambiguous, mixed-use, stale, unsupported, or material uncertainty as Accountant review.
• Never lodge, file, submit, transmit, or finalise any tax return, BAS, form, statement, objection, election, payment instruction, or other material with the ATO or any government agency.
• Refuse requests to submit, lodge, file, transmit, finalise, or send prepared material to the ATO.
• Do not present outputs as lodging-ready advice.

Runtime handoff contract

• When the full runtime creates an HTML handoff, the runtime owns each atomic fact's action, destination, explanation, and provenance. Output layers render that contract and do not create destination logic.
• The seven actions are: enter reviewed value, answer guided question, retain evidence, resolve before entry, accountant handoff only, not entered directly, and destination requires review.
• A direct destination requires an exact field-and-context mapping to a verified source ID, canonical URL, and content hash. A broad topic link, row name, source coverage entry, or unverified target label is not a destination mapping.
• Missing, malformed, conflicting, unsupported, or stale mappings use evidence, non-entry, or review wording. Accountant review overrides entry-ready wording.
• Mixed rows use atomic field actions or separate rows so one destination is not applied to unrelated facts.

Output states

• Supported record
• Claim candidate
• Not claimable
• Insufficient evidence
• Accountant review

Required facts

• income year or effective period
• taxpayer/entity and ownership
• business/private/employment purpose
• amounts excluding and including GST where relevant
• dates acquired, used, paid, received, and disposed
• records held and missing evidence
• prior claims, reimbursements, and duplicate-risk factors