-- This file is part of hs-tax-ato
-- Copyright (C) 2018  Fraser Tweedale
--
-- hs-tax-ato 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 <http://www.gnu.org/licenses/>.

{-# LANGUAGE DataKinds #-}

-- | Tax tables for 2016–17 financial year.
module Data.Tax.ATO.FY.FY2017 (tables, individualIncomeTax) where

import Control.Lens (review)
import Data.Tax
import Data.Tax.ATO.Common
import Data.Tax.ATO.PrivateHealthInsuranceRebate

-- | In FY2017 the 37% threshold was raised from $80,000 to $87,000
--
individualIncomeTax :: (Fractional a, Ord a) => Tax (Money a) (Money a)
individualIncomeTax :: forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
individualIncomeTax = forall a.
(Fractional a, Ord a) =>
[(a, a)] -> Tax (Money a) (Money a)
marginal'
  [ (a
18200, a
0.19)
  , (a
37000, a
0.325 forall a. Num a => a -> a -> a
- a
0.19)
  , (a
87000, a
0.37 forall a. Num a => a -> a -> a
- a
0.325)
  , (a
180000, a
0.45 forall a. Num a => a -> a -> a
- a
0.37) ]

temporaryBudgetRepairLevy :: (Fractional a, Ord a) => Tax (Money a) (Money a)
temporaryBudgetRepairLevy :: forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
temporaryBudgetRepairLevy = forall a. (Num a, Ord a) => Money a -> a -> Tax (Money a) (Money a)
above (forall b (m :: * -> *) t. MonadReader b m => AReview t b -> m t
review forall a b. Iso (Money a) (Money b) a b
money a
180000) a
0.02

help, sfss :: (Fractional a, Ord a) => Tax (Money a) (Money a)
help :: forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
help = forall a.
(Fractional a, Ord a) =>
[(a, a)] -> Tax (Money a) (Money a)
thresholds'
  [ (a
54869, a
0.04)
  , (a
61120, a
0.005), (a
67369, a
0.005), (a
70910, a
0.005), (a
76223, a
0.005)
  , (a
82551, a
0.005), (a
86895, a
0.005), (a
95627, a
0.005), (a
101900, a
0.005) ]
sfss :: forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
sfss = forall a.
(Fractional a, Ord a) =>
[(a, a)] -> Tax (Money a) (Money a)
thresholds' [(a
54869, a
0.02), (a
67369, a
0.01), (a
95627, a
0.01)]

-- | In FY2017 the 37% threshold was raised from $80,000 to $87,000
--
-- The Temporary Budget Repair Levy, 2% of income above $180,000,
-- occurred in 2014-15, 2015-16, 2016-17.  This was the final year.
--
tables :: (Ord a, Fractional a) => TaxTables 2017 a
tables :: forall a. (Ord a, Fractional a) => TaxTables 2017 a
tables = forall {k} (y :: k) a.
Tax (Money a) (Money a)
-> Tax (Money a) (Money a)
-> Tax (Money a) (Money a)
-> Tax (Money a) (Money a)
-> Tax (Money a) (Money a)
-> Tax (Money a) (Money a)
-> PrivateHealthInsuranceRebateRates a
-> TaxTables y a
TaxTables
  (forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
individualIncomeTax forall a. Semigroup a => a -> a -> a
<> forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
temporaryBudgetRepairLevy)
  (forall a.
(Fractional a, Ord a) =>
Money a -> Tax (Money a) (Money a)
medicareLevy (forall b (m :: * -> *) t. MonadReader b m => AReview t b -> m t
review forall a b. Iso (Money a) (Money b) a b
money a
21656))
  forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
medicareLevySurcharge
  forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
help
  forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
sfss
  forall a. (Fractional a, Ord a) => Tax (Money a) (Money a)
lowIncomeTaxOffset
  forall a. Fractional a => PrivateHealthInsuranceRebateRates a
privateHealthInsuranceRebateRates

privateHealthInsuranceRebateRates
  :: (Fractional a) => PrivateHealthInsuranceRebateRates a
privateHealthInsuranceRebateRates :: forall a. Fractional a => PrivateHealthInsuranceRebateRates a
privateHealthInsuranceRebateRates =
  [ ( a
90000, (a
0.26791, a
0.25934), (a
0.31256, a
0.30256), (a
0.35722, a
0.34579) )
  , (a
105000, (a
0.17861, a
0.17289), (a
0.22326, a
0.21612), (a
0.26791, a
0.25934) )
  , (a
140000, (a
0.08930, a
0.08644), (a
0.13395, a
0.12966), (a
0.17861, a
0.17289) )
  ]