Taxmate Australia Records Evidence

TaxMate Australia Records Evidence

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

Use for records and proof standards. Do not use for topic-specific current rates without source refresh.

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

Trust CGT, franked-distribution, streaming, and beneficiary-allocation handling is review-first and prep-only. Collect capital-gain components and discount signals, franked distribution and franking-credit amounts, deed and trustee-resolution records, streaming and specific-entitlement signals, the financial-benefit and recorded-in-character conditions, the component character and recording date, franking-integrity review signals, and beneficiary component allocations with source URLs and checked-at dates.

Keep trust entity facts only in isolated trust review rows. Missing deed power or evidence, financial-benefit or recorded-in-character conditions, component character, recording dates, resolutions, statements, franking-integrity review signals, unknown or malformed component amounts, unsupported allocation percentages or bases, conflicts, and invalid provenance stay Evidence or Accountant review. Preserve valid 0 amounts and false discount, streaming, deed, specific-entitlement, recorded-in-character, or qualified-person signals. Do not calculate trust CGT, test recording deadlines, apply discounts, determine specific entitlement, decide allocations or franking treatment, fill official forms, or lodge.

• 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