Data.Tax.ATO

Types and computations for taxes in Australia.

No guarantee that computations are correct, complete or current.

Lots of things are not implemented, including (but not limited to): ETPs, income from partnerships and trusts, superannuation income streams and lump payments, tax losses from previous years, Medicare levy reduction/exemption, adjustments, and variations based on family income and dependents.

Individual tax returns

data TaxReturnInfo y a

Individual tax return information.

Use newTaxReturnInfo to construct. Alternatively, newTaxReturnInfoForTables can be used to coerce the type parameters to be the same as some TaxTables.

The following lenses are available:

mlsExemption	Medicare levy exemption
helpBalance	HELP, VSL, SSL, ABSTUDY SSL, and TSL account balance
sfssBalance	SFSS account balance
paymentSummaries	PAYG payment summaries
interest	Interest income and tax withheld
dividends	Dividend data
ess	Employee Share Scheme statement
foreignIncome	Foreign income
cgtEvents	Capital gains and losses
deductions	Deductions
offsets	Tax offsets
privateHealthInsurancePolicyDetails	Private health insurance policy details
spouseDetails	Spouse Details (or Nothing)
incomeTests	Income Tests

Instances

Num a => HasTaxWithheld (TaxReturnInfo y :: Type -> Type) (a :: Type) a

Includes PAYG withholding by employer or bank. Does not include franking credits.

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (TaxReturnInfo y a) (Money a)

RealFrac a => HasTaxableIncome (TaxReturnInfo y :: Type -> Type) (a :: Type) a

Taxable income

Defined in Data.Tax.ATO

Methods

taxableIncome :: Getter (TaxReturnInfo y a) (Money a)

HasCapitalLossCarryForward (TaxReturnInfo y) a

Defined in Data.Tax.ATO

Methods

capitalLossCarryForward :: Lens' (TaxReturnInfo y a) (Money a)

newTaxReturnInfo :: (FinancialYear y, Num a) => TaxReturnInfo y a

Construct a new TaxReturnInfo.

All monetary fields and lists are initially empty.

The Medicare levy surcharge exemption field is initially set to the number of days in the year (i.e. the taxpayer is fully exempt).

newTaxReturnInfoForTables :: (FinancialYear y, Num a) => TaxTables y a -> TaxReturnInfo y a

Construct a TaxReturnInfo per newTaxReturnInfo, coercing the type parameters to match the TaxTables argument (which is ignored).

taxableIncome :: HasTaxableIncome a b c => Getter (a b) (Money c)

Income

PAYG Payment Summaries

data PaymentSummary a

PAYG payment summary - individual non-business

Constructors

PaymentSummary

Fields

• summaryABN :: ABN
• summaryGross :: Money a
• summaryWithheld :: Money a
• reportableEmployerSuperannuationContributions :: Money a

Instances

HasTaxWithheld PaymentSummary (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (PaymentSummary a) (Money a)

HasTaxableIncome PaymentSummary (a :: Type) a

Gross income

Defined in Data.Tax.ATO

Methods

taxableIncome :: Getter (PaymentSummary a) (Money a)

paymentSummaries :: Lens' (TaxReturnInfo y a) [PaymentSummary a]

type ABN = String

Australian Business Number

Interest

interest :: Lens' (TaxReturnInfo y a) (GrossAndWithheld a)

Dividends

data Dividend a

Dividend payment. Records net income, franked portion and amount of tax withheld.

Constructors

Dividend

Fields

• dividendSource :: String
• dividendDate :: Day
• dividendGrossAndWithheld :: GrossAndWithheld a

Instances

RealFrac a => HasTaxWithheld Dividend (a :: Type) a

Rounds to whole cents

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (Dividend a) (Money a)

RealFrac a => HasTaxableIncome Dividend (a :: Type) a

Rounds to whole cents

Defined in Data.Tax.ATO

Methods

taxableIncome :: Getter (Dividend a) (Money a)

dividends :: Lens' (TaxReturnInfo y a) [Dividend a]

dividendFromGross

Arguments

:: String

Source name (e.g. ticker)

-> Day

Dividend date

-> Money a

Gross payment

-> Money a

Tax withheld

-> Dividend a

Construct a dividend from a gross payment, with explicit declaration of tax withheld.

Does not perform rounding.

dividendFromNet

Arguments

:: Num a

=> String

Source name (e.g. ticker)

-> Day

Dividend date

-> Money a

Net payment

-> Money a

Tax withheld

-> Dividend a

Construct a dividend from a net payment, with explicit declaration of tax withheld.

Does not perform rounding.

dividendFromNetFranked

Arguments

:: Fractional a

=> String

Source name (e.g. ticker)

-> Day

Dividend date

-> Money a

Net payment

-> Proportion a

Franked proportion

-> Tax (Money a) (Money a)

Corporate tax rate (must be a flat rate)

-> Dividend a

Construct a dividend from a net payment, with a proportion of the dividend franked at the given corporate tax rate (must be a flat rate).

Does not perform rounding.

dividendFromNetFranked30

Arguments

:: Fractional a

=> String

Source name (e.g. ticker)

-> Day

Dividend date

-> Money a

Net payment

-> Proportion a

Franked proportion

-> Dividend a

Construct a dividend from a net payment, with a proportion of the dividend franked at the 30% corporate tax rate.

Does not perform rounding.

Capital gains tax (CGT)

class HasCapitalLossCarryForward a b where

Types that have a carry-forward capital loss (either as an input or an output).

Methods

capitalLossCarryForward :: Lens' (a b) (Money b)

Instances

(Num a, Eq a) => HasCapitalLossCarryForward TaxAssessment a

Defined in Data.Tax.ATO

Methods

capitalLossCarryForward :: Lens' (TaxAssessment a) (Money a)

(Num a, Eq a) => HasCapitalLossCarryForward CGTAssessment a

Defined in Data.Tax.ATO.CGT

Methods

capitalLossCarryForward :: Lens' (CGTAssessment a) (Money a)

(Num a, Eq a) => HasCapitalLossCarryForward CGTNetGainOrLoss a

Defined in Data.Tax.ATO.CGT

Methods

capitalLossCarryForward :: Lens' (CGTNetGainOrLoss a) (Money a)

HasCapitalLossCarryForward (TaxReturnInfo y) a

Defined in Data.Tax.ATO

Methods

capitalLossCarryForward :: Lens' (TaxReturnInfo y a) (Money a)

cgtEvents :: Lens' (TaxReturnInfo y a) [CGTEvent a]

Employee share schemes

data ESSStatement a

Employee share scheme statement. Use newESSStatement to construct. The following lenses are available:

essTaxedUpfrontReduction	D Discount from taxed up front schemes—eligible for reduction
essTaxedUpfrontNoReduction	E Discount from taxed up front schemes—not eligible for reduction
essDeferral	F Discount from taxed deferral schemes
essPre2009	G Discounts on ESS interests acquired pre 1 July 2009 and "cessation time" occurred during the financial year.
essTFNAmounts	C TFN amounts withheld from discounts
essForeignSourceDiscounts	A ESS foreign source discounts

Instances

Num a => HasTaxableIncome ESSStatement (a :: Type) a

Note: does not implement the reduction of taxed up front amounts eligible for reduction.

Defined in Data.Tax.ATO

Methods

taxableIncome :: Getter (ESSStatement a) (Money a)

Num a => Monoid (ESSStatement a)

Defined in Data.Tax.ATO

Methods

mempty :: ESSStatement a

mappend :: ESSStatement a -> ESSStatement a -> ESSStatement a

mconcat :: [ESSStatement a] -> ESSStatement a

Num a => Semigroup (ESSStatement a)

Defined in Data.Tax.ATO

Methods

(<>) :: ESSStatement a -> ESSStatement a -> ESSStatement a

sconcat :: NonEmpty (ESSStatement a) -> ESSStatement a

stimes :: Integral b => b -> ESSStatement a -> ESSStatement a

newESSStatement :: Num a => ESSStatement a

Construct an ESSStatement with all amounts at zero.

ess :: Lens' (TaxReturnInfo y a) (ESSStatement a)

essTaxedUpfrontReduction :: Lens' (ESSStatement a) (Money a)

Discount from taxed up front schemes—eligible for reduction. Item D in Employee share schemes section.

essTaxedUpfrontNoReduction :: Lens' (ESSStatement a) (Money a)

Discount from taxed up front schemes—not eligible for reduction Item E in Employee share schemes section.

essDeferral :: Lens' (ESSStatement a) (Money a)

Discount from taxed deferral schemes. Item F in Employee share schemes section.

essPre2009 :: Lens' (ESSStatement a) (Money a)

discounts on ESS interests acquired pre 1 July 2009 and "cessation time" occurred during the finanical year. Item G in Employee share schemes section.

essTFNAmounts :: Lens' (ESSStatement a) (Money a)

TFN amounts withheld from discounts. Item C in Employee share schemes section.

essForeignSourceDiscounts :: Lens' (ESSStatement a) (Money a)

ESS foreign source discounts Item A in Employee share schemes section.

Foreign income

foreignIncome :: Lens' (TaxReturnInfo y a) (Money a)

Medicare Levy Surcharge and Private Health Insurance

mlsExemption :: Lens' (TaxReturnInfo y a) (Days y)

privateHealthInsurancePolicyDetails :: Lens' (TaxReturnInfo y a) [PrivateHealthInsurancePolicyDetail a]

Student loan balances

helpBalance :: Lens' (TaxReturnInfo y a) (Money a)

HELP, VSL, SSL, ABSTUDY SSL, and TSL account balance.

sfssBalance :: Lens' (TaxReturnInfo y a) (Money a)

SFSS account balance. From 1 July 2019, all study and training loans are covered by one set of threshold and rates. Since then, you can specify your entire study and training loan balance via helpBalance. But it will still calculate correctly if you specify your SFSS balance separately.

Spouse details

data SpouseDetails a

spouseDetails :: Lens' (TaxReturnInfo y a) (Maybe (SpouseDetails a))

newSpouseDetails :: Num a => SpouseDetails a

spouseTaxableIncome :: Lens' (SpouseDetails a) (Money a)

Income Tests

data IncomeTests a

incomeTests :: Lens' (TaxReturnInfo y a) (IncomeTests a)

newIncomeTests :: Num a => IncomeTests a

taxFreeGovernmentPensionsOrBenefits :: Lens' (IncomeTests a) (Money a)

targetForeignIncome :: Lens' (IncomeTests a) (Money a)

childSupportPaid :: Lens' (IncomeTests a) (Money a)

dependentChildren :: Lens' (IncomeTests a) Integer

Deductions

data Deductions a

Deductions that individuals can claim.

workRelatedCarExpenses	D1 Work-related car expenses
workRelatedTravelExpenses	D2 Work-related travel expenses
workRelatedClothingLaundryAndDryCleaningExpenses	D3 Work-related clothing, laundry and dry-cleaning expenses
workRelatedSelfEducationExpenses	D4 Work-related self-education expenses
otherWorkRelatedExpenses	D5 Other work-related expenses
lowValuePoolDeduction	D6 Low-value pool deduction
interestDeductions	D7 Interest deductions
dividendDeductions	D8 Dividend deductions
giftsOrDonations	D9 Gifts or donations
costOfManagingTaxAffairs	D10 Cost of managing tax affairs
deductibleAmountOfUndeductedPurchasePriceOfAForeignPensionOrAnnuity	D11 Deductible amount of undeducted purchase price of a foreign pension or annuity
personalSuperannuationContributions	D12 Personal superannuation contributions
deductionForProjectPool	D13 Deduction for project pool
forestryManagedInvestmentSchemeDeduction	D14 Forestry managed investment scheme deduction
otherDeductions	D15 Other deductions — not claimable at D1 to D14 or elsewhere in your tax return
foreignIncomeDeductions	Aggregate of deductions related to foreign income. The components making up this amount must be included in the other fields. This field is only used in calculating the Foreign Income Tax Offset Limit.

Instances

Num a => Monoid (Deductions a)

Defined in Data.Tax.ATO

Methods

mempty :: Deductions a

mappend :: Deductions a -> Deductions a -> Deductions a

mconcat :: [Deductions a] -> Deductions a

Num a => Semigroup (Deductions a)

Defined in Data.Tax.ATO

Methods

(<>) :: Deductions a -> Deductions a -> Deductions a

sconcat :: NonEmpty (Deductions a) -> Deductions a

stimes :: Integral b => b -> Deductions a -> Deductions a

deductions :: Lens' (TaxReturnInfo y a) (Deductions a)

totalDeductions :: (Num a, Ord a) => Deductions a -> Money a

Sum the deductions. Negative components are ignored.

workRelatedCarExpenses :: Lens' (Deductions a) (Money a)

D1 Work-related car expenses

workRelatedTravelExpenses :: Lens' (Deductions a) (Money a)

D2 Work-related travel expenses

workRelatedClothingLaundryAndDryCleaningExpenses :: Lens' (Deductions a) (Money a)

D3 Work-related clothing, laundry and dry-cleaning expenses

workRelatedSelfEducationExpenses :: Lens' (Deductions a) (Money a)

D4 Work-related self-education expenses

otherWorkRelatedExpenses :: Lens' (Deductions a) (Money a)

D5 Other work-related expenses

lowValuePoolDeduction :: Lens' (Deductions a) (Money a)

D6 Low-value pool deduction

interestDeductions :: Lens' (Deductions a) (Money a)

D7 Interest deductions

dividendDeductions :: Lens' (Deductions a) (Money a)

D8 Dividend deductions

giftsOrDonations :: Lens' (Deductions a) (Money a)

D9 Gifts or donations

costOfManagingTaxAffairs :: Lens' (Deductions a) (Money a)

D10 Cost of managing tax affairs

deductibleAmountOfUndeductedPurchasePriceOfAForeignPensionOrAnnuity :: Lens' (Deductions a) (Money a)

D11 Deductible amount of undeducted purchase price of a foreign pension or annuity

personalSuperannuationContributions :: Lens' (Deductions a) (Money a)

D12 Personal superannuation contributions

deductionForProjectPool :: Lens' (Deductions a) (Money a)

D13 Deduction for project pool

forestryManagedInvestmentSchemeDeduction :: Lens' (Deductions a) (Money a)

D14 Forestry managed investment scheme deduction

otherDeductions :: Lens' (Deductions a) (Money a)

D15 Other deductions — not claimable at D1 to D14 or elsewhere in your tax return

foreignIncomeDeductions :: Lens' (Deductions a) (Money a)

Aggregate of deductions related to foreign income, including:

• Deductions that are reasonably related to amounts on which foreign income tax has been paid
• Debt deductions attributable to your overseas permanent establishment
• Amount of the foreign loss component of one or more tax losses deducted in the income year.

The components making up this amount must be included in other fields. This field is only used in calculating the Foreign Income Tax Offset Limit.

Tax offsets

data Offsets a

Tax offsets that individuals can claim

The following lenses are available:

spouseContributionOffset	Spouse super contribution
foreignTaxOffset	Foreign income tax offset
paygInstalments	PAYG Instalments

Instances

Num a => Monoid (Offsets a)

Defined in Data.Tax.ATO

Methods

mempty :: Offsets a

mappend :: Offsets a -> Offsets a -> Offsets a

mconcat :: [Offsets a] -> Offsets a

Num a => Semigroup (Offsets a)

Defined in Data.Tax.ATO

Methods

(<>) :: Offsets a -> Offsets a -> Offsets a

sconcat :: NonEmpty (Offsets a) -> Offsets a

stimes :: Integral b => b -> Offsets a -> Offsets a

offsets :: Lens' (TaxReturnInfo y a) (Offsets a)

spouseContributionOffset :: Lens' (Offsets a) (Money a)

Spouse contribution offset. Maximum of $540 (not enforced).

foreignTaxOffset :: Lens' (Offsets a) (Money a)

Offset for tax paid on foreign income.

paygInstalments :: Lens' (Offsets a) (Money a)

Assessing tax

data TaxAssessment a

A tax assessment. Use assessTax to compute a TaxAssessment.

Instances

(Num a, Eq a) => HasCapitalLossCarryForward TaxAssessment a

Defined in Data.Tax.ATO

Methods

capitalLossCarryForward :: Lens' (TaxAssessment a) (Money a)

HasTaxWithheld TaxAssessment (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (TaxAssessment a) (Money a)

HasTaxableIncome TaxAssessment (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxableIncome :: Getter (TaxAssessment a) (Money a)

assessTax :: (FinancialYear y, RealFrac a) => TaxTables y a -> TaxReturnInfo y a -> TaxAssessment a

Assess a tax return, given tax tables and tax return info.

taxBalance :: Num a => Getter (TaxAssessment a) (Money a)

What is the balance of the assessment? Positive means a refund (tax withheld exceeds obligation), negative means a bill.

taxDue :: Getter (TaxAssessment a) (Money a)

medicareLevyDue :: Getter (TaxAssessment a) (Money a)

studyAndTrainingLoanRepayment :: Lens' (TaxAssessment a) (Money a)

taxCreditsAndOffsets :: Getter (TaxAssessment a) (Money a)

paygInstalmentsCredit :: Lens' (TaxAssessment a) (Money a)

taxCGTAssessment :: Lens' (TaxAssessment a) (CGTAssessment a)

privateHealthInsuranceRebateAdjustment :: Lens' (TaxAssessment a) (Money a)

Corporate tax

corporateTax :: Fractional a => Tax (Money a) (Money a)

The corporate tax rate of 30%. In the future, different rates may be levied depending on business turnover/income.

Miscellaneous

data GrossAndWithheld a

A gross income (first argument) and amount of tax withheld (second argument). The whole gross amount is considered taxable income.

Constructors

GrossAndWithheld (Money a) (Money a)

Instances

HasTaxWithheld GrossAndWithheld (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (GrossAndWithheld a) (Money a)

HasTaxableIncome GrossAndWithheld (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxableIncome :: Getter (GrossAndWithheld a) (Money a)

Num a => Monoid (GrossAndWithheld a)

Defined in Data.Tax.ATO

Methods

mempty :: GrossAndWithheld a

mappend :: GrossAndWithheld a -> GrossAndWithheld a -> GrossAndWithheld a

mconcat :: [GrossAndWithheld a] -> GrossAndWithheld a

Num a => Semigroup (GrossAndWithheld a)

Defined in Data.Tax.ATO

Methods

(<>) :: GrossAndWithheld a -> GrossAndWithheld a -> GrossAndWithheld a

sconcat :: NonEmpty (GrossAndWithheld a) -> GrossAndWithheld a

stimes :: Integral b => b -> GrossAndWithheld a -> GrossAndWithheld a

class HasTaxWithheld a b c where

Data that can have an amount of tax withheld

Methods

taxWithheld :: Getter (a b) (Money c)

Instances

RealFrac a => HasTaxWithheld Dividend (a :: Type) a

Rounds to whole cents

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (Dividend a) (Money a)

HasTaxWithheld GrossAndWithheld (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (GrossAndWithheld a) (Money a)

HasTaxWithheld PaymentSummary (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (PaymentSummary a) (Money a)

HasTaxWithheld TaxAssessment (a :: Type) a

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (TaxAssessment a) (Money a)

(Foldable t, HasTaxWithheld x a a, Num a) => HasTaxWithheld (t :: Type -> Type) (x a :: Type) a

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (t (x a)) (Money a)

Num a => HasTaxWithheld (TaxReturnInfo y :: Type -> Type) (a :: Type) a

Includes PAYG withholding by employer or bank. Does not include franking credits.

Defined in Data.Tax.ATO

Methods

taxWithheld :: Getter (TaxReturnInfo y a) (Money a)

data Proportion a

A proportion is a non-negative number in interval [0,1]. Use proportion to construct.

Instances

Show a => Show (Proportion a)

Defined in Data.Tax.ATO

Methods

showsPrec :: Int -> Proportion a -> ShowS

show :: Proportion a -> String

showList :: [Proportion a] -> ShowS

Eq a => Eq (Proportion a)

Defined in Data.Tax.ATO

Methods

(==) :: Proportion a -> Proportion a -> Bool

(/=) :: Proportion a -> Proportion a -> Bool

Ord a => Ord (Proportion a)

Defined in Data.Tax.ATO

Methods

compare :: Proportion a -> Proportion a -> Ordering

(<) :: Proportion a -> Proportion a -> Bool

(<=) :: Proportion a -> Proportion a -> Bool

(>) :: Proportion a -> Proportion a -> Bool

(>=) :: Proportion a -> Proportion a -> Bool

max :: Proportion a -> Proportion a -> Proportion a

min :: Proportion a -> Proportion a -> Proportion a

getProportion :: Proportion a -> a

Return underlying figure, which is in interval [0,1]

proportion :: (Ord a, Num a) => a -> Proportion a

Construct a proportion. Out of range numbers are clamped to 0 or 1 (no runtime errors).

module Data.Tax

module Data.Tax.ATO.PrivateHealthInsuranceRebate

module Data.Tax.ATO.Rounding