Taxmate Australia Individual Return

TaxMate Australia Individual Return

Use this skill to orchestrate V1 individual tax-return preparation, including PAYG, ESS, ETP, investment income, private health statement and Medicare prep, itemized deductions, personal super contribution deduction prep, offset routing, general CGT event review, crypto, rental, ABN, BAS, WFH, phone plan/device facts, and review queues. It is a preparation aid only, not tax advice, financial advice, legal advice, accounting advice, BAS-agent advice, registered-tax-agent advice, investment advice, lodgment software, or a substitute for a qualified professional. It is not affiliated with, sponsored by, endorsed by, or approved by the Australian Taxation Office or any government agency.

Read references/rules.md before building an intake or handoff.

Hard Safety Boundary

• Never lodge, file, submit, transmit, or finalise any return, BAS, form, statement, objection, election, payment instruction, or other material with the ATO or any government agency.
• Produce preparation output only: missing facts, evidence requests, manual-copy handoff guidance with the structured action contract, review flags, and an HTML handoff when a full runtime is available.
• Do not call any output file lodgment-ready, filing-ready, submit-ready, or final.
• Keep Accountant review flags visible.
• Do not auto-use AI-extracted values. Show the value, document, page or context, confidence, and target label; use it only after the user confirms it.

Quick Reference

Common Mistakes

• Running a short interview and missing uncommon income, spouse, BAS, or review facts.
• Combining private health statement lines or calculating Medicare levy, surcharge, rebate, or tax claim code outcomes.
• Treating AI-extracted values as confirmed before the user confirms them.
• Letting generic evidence fields remove an Accountant review status.
• Calling manual-copy output lodged, final, or advice.

V1 Scope

Handle individual tax return prep for the selected income year, normally 2025-26, including:

• taxpayer identity facts, residency, state or territory, date of birth, under-18, final-return, and TFN-present checks;
• itemized private health statement lines with health insurer or fund, membership or policy identifier, benefit code, premiums eligible for rebate, rebate received, tax claim code, cover days or period, and statement evidence, plus private hospital cover, spouse period and income-test facts, dependant child or student facts, Medicare levy exemption or reduction signals, and Medicare levy surcharge review signals;
• PAYG salary and wages, multi-employer income statements, payer name, employer ABN, gross, tax withheld, occupation, allowances, RFBA, reportable employer super, lump sum A/B/D/E labels, statement evidence, and aggregate reconciliation;
• common income gates: interest, dividends or ETF distributions, government payments, super touchpoints, and uncommon income routing;
• investment income distribution facts: itemized bank interest, dividend/franking statements, managed fund/ETF/AMIT components, and trust distribution statement routing for individual beneficiaries;
• individual partnership-share and residual trust-beneficiary/share statement facts, kept separate from managed fund/ETF/AMIT and investment trust-distribution routing;
• prep-only routing of supplied trust-beneficiary and partnership-partner entity-return statements into isolated entity sections, without allocation or entitlement decisions;
• shared, itemized company and partnership income/deduction worksheets in isolated entity sections, including supplied totals, records, GST/BAS and review signals, company loss/continuity/asset/depreciation/capital-allowance/dividend/franking-account/Division 7A facts, and partnership trading-stock/capital-allowance/loss-allocation/GST-BAS/PSI/structure facts, without final treatment;
• narrow compensation/insurance and scholarship/prize/award review routing, with unsupported uncommon income preserved as free-form review facts;
• general non-crypto/non-rental CGT schedule and item rows with event type, asset, owner, acquisition date, disposal date, proceeds, cost base, incidental costs, losses, current-year and carried-forward capital loss facts, records, discount claim, discount timing or review signals, foreign-resident discount signals, main residence claim, ownership and occupancy periods, rental/business use, absence periods, spouse or partner main-residence conflict, small-business concession signals, property-record evidence, source provenance, reconciliation prompts, and amount-not-worked-out wording;
• employee share scheme statement facts, employer or scheme labels, taxed-upfront discount, deferred discount, foreign-source discount, TFN amount withheld, itemized statement rows, and evidence/review routing;
• employment termination payment, lump sum in arrears, super lump sum, and super income stream facts, including statement evidence, payer or fund, payment kind, payment dates, taxable and tax-free components, prior-year allocation, tax withheld, and evidence/review routing;
• foreign income facts, including foreign employment, pensions, country, payer, amount, foreign tax paid, exchange-rate support, foreign income tax offset claims, exempt foreign employment claims, residency-specific or temporary-resident context, and evidence/review routing;
• PSI deep facts, including personal services income amount and type, contract or invoice evidence, results test, 80% client concentration, unrelated clients test, employment test, business premises test, personal services business determination, attribution, deductions, business structure, and evidence/review routing;
• crypto CGT prep facts, including event type such as sale, swap, exchange, conversion, transfer, spend, gift, staking, or reward, asset, quantity, acquisition and disposal dates, cost base, capital proceeds, staking or rewards income, wallet/exchange records, ownership entity, own-wallet transfers, and both business and private use context flags;
• rental property worksheet facts, including property identity, ownership, rental income, loan interest, repairs versus capital, capital works, depreciation, other expenses, private-use or holiday-home days, available-for-rent days, records, net rental loss, and evidence/review routing;
• sole-trader ABN profile, income streams, expense categories, GST registration status/date, accounting basis, record system, business-versus-hobby, PSI review, private-use apportionment, home-business, motor vehicle, depreciation/capital expense, and profit or loss;
• BAS worksheet facts: period, coverage, 1A GST collected, 1B GST credits, GST-free or input-taxed sales, PAYG withholding or instalments, adjustments, accounting basis, GST registration date, and tax invoice evidence;
• itemized deduction rows for gifts/donations, cost of managing tax affairs, income protection insurance, self-education, union/professional fees, work travel/car/public transport, tools/equipment/assets, reimbursement, employer-paid/provided flags, evidence, GST/BAS overlap, work/private split, duplicate-risk, and source provenance;
• personal super contribution deduction prep with fund, member, contribution date/amount, notice of intent, fund acknowledgement, intended deduction amount, concessional-cap review, and Division 293 review;
• spouse, super, zone/remote, and other offset routing as review-first source-backed rows;
• phone plan/data/device and incidental-use facts, including employee/ABN/both context, user-paid status, employer paid/reimbursed/provided flags, WFH method, bills, 4-week records, work-use percentage, device cost/date, changed work-use facts, insurance, and ABN/GST/BAS routing;
• WFH calendar facts, state-wide public holidays, limited regional/sector/partial-day public holidays, leave, weekends worked, hours, records, fixed-rate and actual-cost support;
• assets such as monitors and laptops, including cost, date, owner, work use, method facts, evidence, and review status.

Out Of Scope

Do not fully handle company, trust, partnership, full supplementary, complete CGT schedule, or advanced OCR/template extraction workflows beyond the supported prep-only entity skeleton, statement routing, company/partnership income-deduction worksheets, company loss/asset review rows, and partnership loss/GST-BAS/PSI review rows. Detect and route tax-treatment decisions to the most specific installed skill or mark Accountant review.

Method

1. Confirm income year and residency period first.
2. Ask a long checklist, not a short interview. Cover the sections in V1 Scope before calculating or rendering.
3. Route tax-treatment decisions to specific installed TaxMate Australia topic skills: taxmate-australia-payg-employer, taxmate-australia-abn-business, taxmate-australia-gst-bas, taxmate-australia-employment-deductions, taxmate-australia-work-from-home, taxmate-australia-private-health-medicare, taxmate-australia-superannuation, taxmate-australia-shares-etfs-managed-funds, taxmate-australia-capital-gains-tax, taxmate-australia-crypto-assets, taxmate-australia-property-rental-cgt, and taxmate-australia-records-evidence.
4. Keep missing required facts in a missing-facts queue. If the user marks a fact unknown, keep it visible and not copy-ready.
5. Keep missing records in an evidence queue. Show draft values with evidence warnings, not copy-ready status.
6. Put ambiguous, mixed-use, GST/BAS, PSI, non-commercial-loss, home-business, FBT, CGT, business-versus-hobby, and uncommon-income items in Accountant review.
7. For WFH, exclude leave and state-wide public holidays unless the user worked. Keep regional, capital-city-only, sector-only, and partial-day holidays as Evidence or Accountant review unless the user supplies facts that resolve them. Include weekends only when the user says they worked. Compare fixed-rate and actual-cost candidates only when facts and records support it.
8. For PAYG salary and wages, collect primary and secondary income statement rows with payer name, employer ABN, occupation, gross salary/wages, tax withheld, allowances, RFBA, RESC, lump sum A/B/D/E labels, statement evidence, and finalised/tax-ready status. Reconcile item totals to supplied aggregate PAYG gross and withholding. Missing or unfinalised statements, unknown payer details, malformed amounts, direct alias conflicts, ambiguous allowance/RFBA/RESC/lump sum labels, no-PAYG answers plus facts, and mismatched totals stay Evidence or Accountant review; never call them copy-ready.
9. For private health and Medicare prep, keep every private health statement line separate. Collect health insurer or fund, membership or policy identifier, benefit code, premiums eligible for rebate, rebate received, tax claim code, cover days or period, statement evidence, private hospital cover status, Medicare levy exemption or reduction signals, Medicare levy surcharge income or tier signals, spouse period and income-test facts, and dependant child or student facts. Missing or unknown statements, partial-year or no-cover uncertainty, malformed amounts or dates, unsupported codes, source gaps, and spouse, dependant, levy, or surcharge uncertainty stay Evidence or Accountant review. Recursively exclude blank or no-op note and metadata containers before alias merge or rendering. Normalize explicit dependant collection or count denials to integer 0 before collection filtering. Treat temporal, partial, mixed, or qualified-negative cover wording as review input before categorical no-cover classification. Carry matching valid source URLs and checked-at dates onto the review row whenever supplemental facts survive. Preserve source URLs, checked-at dates, unknown sibling facts, explicit evidence denials, false spouse or cover, 0 dependants, and supplied 0 premium, rebate, or cover-day amounts. Supplied zero or unsupported benefit and tax claim codes stay visible but remain Evidence or Accountant review; preservation does not make a code valid. Never calculate levy, surcharge, rebate, tax claim code, or final entitlement.
10. For ESS, collect the ESS statement, taxed-upfront and deferred discounts, foreign-source split, TFN amount withheld, and per-employer or per-scheme item rows. Missing statements, malformed or conflicting amounts, foreign-source splits, and deferred taxing-point facts stay Evidence or Accountant review; never call them copy-ready.
11. For ETP, lump sum in arrears, super lump sum, and super income stream, collect source statements, payer or fund, payment type, taxable and tax-free components, prior-year allocation where relevant, and withholding. Missing statements, unknown or malformed amounts, and contradictory no-payment plus amount facts stay Evidence or Accountant review; never call them copy-ready.
12. For foreign income, collect source statements, country, income type, amount, foreign tax paid, exchange-rate support, residency-specific or temporary-resident evidence, foreign income tax offset claims, and exempt foreign employment claims. Explicit no-foreign-income answers without facts should skip the workflow; no-foreign-income plus amount facts, missing statements, unknown or malformed amounts, exchange-rate gaps, missing residency or temporary-resident evidence, and offset claims without foreign tax paid evidence stay Evidence or Accountant review; never call them copy-ready.
13. For PSI deep, collect personal services income amount and type, contract or invoice evidence, results test, 80% client concentration, unrelated clients test, employment test, business premises test, personal services business determination, attribution, deductions, and business structure. Explicit no-PSI answers without facts should skip the workflow; no-PSI plus facts, missing contracts, unknown or malformed income, unknown tests, missing attribution, missing deduction facts, and missing business structure stay Evidence or Accountant review; never decide final PSI treatment or call it copy-ready.
14. For investment income distributions, collect itemized bank interest by payer/account, dividends with franked and unfranked amounts, franking credits, TFN withholding, managed fund/ETF/AMIT distribution components, and trust distribution statements for individual beneficiaries. Reconcile item totals to supplied aggregate interest or dividend/distribution totals. Missing statements, AMIT/cost-base adjustments, foreign components, trust distributions, franking uncertainty, and mismatched totals stay Evidence or Accountant review; never provide investment advice, broker integration, final CGT disposal calculation, or full trust return prep. For individual partnership-share and residual trust-beneficiary/share statements, collect entity name, ABN/TFN where supplied, statement status, income and loss components, withholding, credits, source provenance, and evidence status. Keep these rows separate from managed fund/ETF/AMIT and investment trust-distribution rows. Missing statements, malformed amounts, mixed components, losses, uncertain credits, entitlement/allocation questions, and entity-return context stay Evidence or Accountant review; never prepare a full partnership/trust return or decide allocations. For entity-return statement routing, collect trust beneficiary identity, residency/status, present entitlement, statement status, components, credits, withholding and evidence, or partnership partner identity, residency, ownership/share percentage, statement status, income/loss shares, credits, withholding, drawings, distributions and evidence. Keep these facts only in isolated trust or partnership return sections. Missing, conflicting, malformed, unsupported, ambiguous, or unmatched-parent facts stay Evidence or Accountant review; never allocate amounts or decide entitlement or treatment. For company and partnership income/deduction worksheets, collect canonical category, description, supplied amount, evidence, source provenance, GST/BAS interaction, private/non-deductible, related-party, capital/depreciation, PSI, business-structure and review signals. Preserve supplied totals for comparison only. Partnership inputs may also carry opening/purchase/closing stock facts and capital-allowance asset, method, amount, adjustable-value, balancing-adjustment and evidence facts. Keep every row in its entity section. Missing evidence, unsupported categories, malformed or non-finite values, total mismatches, conflicts, negative amounts, and review signals stay Evidence or Accountant review. Never calculate taxable income, final deductions, stock treatment, depreciation, capital allowances, PSI, allocations, or lodgment fields. For company loss and asset review, collect current-year, prior-year, carried-forward, deducted or applied loss amounts; ownership/control and same/similar-business continuity signals; asset identity, cost, dates and mixed use; pool movements; depreciation/capital-allowance amounts and methods; instant-asset-write-off flags; records; source provenance; and review status. Preserve valid 0 and false. Unknown amounts and missing records stay Evidence; continuity, method, loss-use, instant-write-off, and mixed-asset uncertainty stay Accountant review. Never decide loss use or continuity, select a method, calculate depreciation/capital allowances, or determine instant-write-off eligibility. For company dividend, franking-account, and Division 7A review, collect paid/received direction, recipient/payer, dividend amounts, franked/unfranked amounts, franking credits, franking-account opening/credit/debit/closing facts, deficit/FDT signals, shareholder/director/associate payments, loans, asset use, debt forgiveness, repayments, complying agreements, written loan terms, interest/benchmark-interest facts, maturity dates, minimum-yearly-repayment signals, distributable-surplus/retained-profit signals, private expenses, interposed/trust facts, records, source provenance, and evidence/review status. Preserve valid 0, false, and negative supplied values. Migrate deferred dividend/franking/Division 7A income categories into dedicated rows without duplicate generic income rows. Missing statements, resolutions, agreements, loan terms, repayment facts, account facts, records, or provenance remain Evidence or Accountant review; conflicts, deficits, private benefits, related-party facts, and uncertainty stay Accountant review. Never calculate a franking account, FDT, distributable surplus, minimum yearly repayment, or final Division 7A treatment. For partnership loss, GST/BAS, PSI, and structure review, collect current/prior loss amounts, partner allocations or percentages, GST registration, BAS reporting period and overlap, PSI and business-structure indicators, records, source provenance, and review status. Preserve valid 0 and false. Unknown amounts and missing records stay Evidence or Accountant review; allocation conflicts, BAS overlap, PSI, and structure uncertainty stay Accountant review. Never decide deductibility or allocation, lodge BAS, determine PSI, interpret a partnership agreement, or calculate a final position. For uncommon income, use narrow review labels only for verified compensation/insurance payments and scholarships/prizes/awards. Common insurance payout, settlement, proceeds, claim, and general-insurance wording routes to compensation/insurance review even when another field is generic. Preserve unsupported, unknown, mixed, entity-related, malformed, and free-form income facts as review rows. Never decide final treatment or invent destinations or copy-ready values.
15. For general non-crypto/non-rental CGT event prep, collect top-level facts or itemized event rows with event type, asset description, owner or ownership share, acquisition date, disposal date, proceeds, cost base, incidental costs, losses, current-year and carried-forward capital loss facts, records, discount claim, discount timing or review signals, foreign-resident discount signals, and review signals such as mixed/private/business use, exemption, discount, concession, and main residence flags. For main residence review, collect claim status, ownership period, occupancy period, rental or business use, absence periods or absence-rule signals, spouse or partner main-residence conflict, and property records such as contract, settlement, rates, lease, occupancy, and absence evidence. For small-business CGT concession review, collect concession claim status, supplied concession type, business asset and active asset signals, entity/affiliate/connected entity facts, retirement exemption, rollover, 15-year exemption, 50% active asset reduction, business/private use, concession evidence, and source provenance. Explicit no-CGT answers without facts should skip the workflow; no-CGT plus facts, missing loss records, unknown carried-forward losses, discount uncertainty, foreign-resident discount signals, missing records, unknown or malformed amounts/dates, ownership uncertainty, missing or unknown main-residence periods, rental/business use, absence periods, spouse conflicts, property-record gaps, active asset uncertainty, concession type uncertainty, entity/affiliate/connected entity facts, item/top-level conflicts, partial item totals, and review flags stay Evidence or Accountant review. Preserve 0 proceeds, cost base, incidental costs, event losses, current-year losses, carried-forward losses, false discount claims, false foreign-resident discount signals, false review flags, false main-residence claim/use/conflict values, false concession values, and valid 0 or 0 days main-residence values. Never work out capital gain/loss amounts, main residence treatment, small-business concession treatment, discount treatment, concession amounts, fill official ATO PDFs, lodge, or call the row copy-ready.
16. For crypto CGT prep, collect event type such as sale, swap, exchange, conversion, transfer, spend, gift, staking, or reward, asset, quantity, acquisition/disposal dates, cost base, proceeds, staking/rewards income, wallet or exchange records, ownership/entity, own-wallet transfer support, and both business and private use context flags. Explicit no-crypto answers without facts should skip the workflow; no-crypto plus facts, missing records, unknown or malformed amounts/dates, missing asset or exchange identity, missing ownership/entity, transfer ambiguity, exchange/convert/conversion disposal-like gaps, and missing either business or private use context stay Evidence or Accountant review; never decide CGT treatment or call it copy-ready.
17. For rental property worksheet prep, collect property identity, ownership, income, loan interest, repairs, capital works, depreciation, other expenses, records, private-use or holiday-home days, available-for-rent days, and net rental loss facts. Explicit no-rental-property answers without facts should skip the workflow; no-rental plus facts, missing records, unknown or malformed amounts, repairs-versus-capital ambiguity, missing private-use apportionment, capital works, depreciation, and net rental loss stay Evidence or Accountant review; never decide final rental treatment or call it copy-ready.
18. For sole-trader ABN prep, collect ABN, business name, activity, start/end dates, GST registration status/date, accounting basis, record system, business income streams, and expense categories. Keep private apportionment, home-business, motor vehicle, depreciation, capital expense, losses, PSI, business-versus-hobby, and non-commercial-loss facts visible in Evidence or Accountant review.
19. For BAS, prepare a worksheet only. Collect period coverage, 1A, 1B, GST-free/input-taxed sales, adjustments, PAYG labels, tax invoice evidence, accounting basis, and GST registration facts. Calculate totals where facts are complete, but do not lodge, finalise, fill official BAS forms, or support BAS lodgment.
20. For itemized deductions, collect label/type, amount, receipt or statement evidence, reimbursement, employer-paid/provided flags, work/private split, GST/BAS interaction, duplicate-risk facts, and source provenance. Missing receipts, malformed or unknown amounts, reimbursements, employer-paid/provided costs, mixed/private use, GST/BAS overlap, duplicate-risk, unsupported deduction types, and asset/depreciation method facts stay Evidence or Accountant review.
21. For personal super contribution deduction prep, collect fund, member, contribution date and amount, notice of intent, fund acknowledgement, intended deduction amount, concessional-cap review signals, and Division 293 review signals. Missing notice, missing acknowledgement, contribution uncertainty, cap uncertainty, and Division 293 uncertainty stay Evidence or Accountant review.
22. For offset routing, collect spouse, super, zone/remote, and other offset signals only as review rows. Preserve false offset claims and 0 amounts. Unsupported or uncertain offsets, missing eligibility evidence, income-test uncertainty, zone/remote residency gaps, and unknown amounts stay Evidence or Accountant review.
23. For phone costs, keep phone plan/data, handset/device, insurance, and incidental-use rows separate. WFH fixed-rate blocks separate phone/data candidates. Employer-paid, reimbursed, or provided costs are blocked. Missing or unknown ABN phone GST status stays Evidence. Preserve free-form and unknown nested phone facts instead of blank rows. ABN/GST/BAS, mixed use, over-$300 decline-in-value, effective-life/method, and set/substantially-identical facts stay Evidence or Accountant review.
24. For assets, never claim full cost by default. Ask work-use and method facts, then present immediate, depreciation, low-value-pool, or review outcomes only when source-backed.
25. When full runtime execution is available, use the runtime intake command and output one print-first HTML pack only. Do not expose internal Python script names to users.

Output Contract

When full runtime execution is available, the final handoff is HTML only. It must include the prep-only boundary, intake summary, AI extraction confirmation cards, action-card context index, atomic labelled facts, next actions, verified destinations or explicit non-entry/review wording, explanations, PAYG income statement rows, itemized private health and Medicare/spouse/dependant rows, deduction/super/offset rows, phone plan/device/incidental rows where supplied, itemized investment income rows, CGT schedule and item rows, ABN prep, BAS worksheet, missing-fact/evidence/accountant-review queues, and row-associated provenance.

The runtime owns the seven actions: enter reviewed value, answer guided question, retain evidence, resolve before entry, accountant handoff only, not entered directly, and destination requires review. Output layers render this contract. They do not infer destinations from row names, broad topic URLs, source coverage, or unverified AI target labels. Direct destinations require an exact field-and-context mapping to a verified source ID, canonical URL, and content hash. Missing, malformed, conflicting, unsupported, or stale mapping state retains evidence, non-entry, or review wording. Accountant review overrides entry-ready wording.

Private-health routes depend on the supplied tax claim code. A/B/C can map the code and J/K/L fields in myTax and paper after review. D is read-only in myTax and maps the code and J/K/L fields on paper. E maps the code but not J/K/L in myTax and maps the code and J/K/L fields on paper. F maps the code while J/K/L are not entered in either channel. M1 maps supported myTax category/full-day/half-day questions and paper labels V/W; the generic paper category question requires review. M2 question E requires an explicit local answer to whether the user and all dependants had an appropriate level of private patient hospital cover for the full income year. A true answer also requires 365 supplied cover days, an explicit appropriate-cover signal, and no period conflict. Days not liable can map to paper label A only after an explicit No at E; myTax may skip its days field after the income check, so that channel retains conditional review wording. E Yes makes the days field non-entry, and missing or conflicting E context requires review. The had-spouse answer maps to a verified myTax question; its generic paper destination and spouse income aggregates require review. These routes do not calculate levy, surcharge, rebate, entitlement, or final tax.