Data.Tax.ATO.CGT

Types and calculations for capital gains tax (CGT).

This module does not implement the indexation method for cost base reduction. If you have assets acquired before 1999-09-21 11:45:00+1000… file a ticket or send a patch!

The main function you need is assessCGTEvents.

CGT events

data CGTEvent a

A CGT Event (usually an asset disposal)

Constructors

CGTEvent

Fields

• assetDesc :: String
• units :: a
• acquisitionDate :: Day
• acquisitionPrice :: Money a
• acquisitionCosts :: Money a
• disposalDate :: Day
• disposalPrice :: Money a
• disposalCosts :: Money a
• capitalCosts :: Money a
• ownershipCosts :: Money a

Instances

(Num a, Ord a) => HasCapitalGain CGTEvent a a

Capital gain as a positive amount. $0 if the event not a gain.

Defined in Data.Tax.ATO.CGT

Methods

capitalGain :: Getter (CGTEvent a) (Money a)

Show a => Show (CGTEvent a)

Defined in Data.Tax.ATO.CGT

Methods

showsPrec :: Int -> CGTEvent a -> ShowS

show :: CGTEvent a -> String

showList :: [CGTEvent a] -> ShowS

CGT assessments for tax returns

assessCGTEvents

Arguments

:: (Fractional a, Ord a, Foldable t)

=> Money a

capital loss carried forward

-> t (CGTEvent a)

-> CGTAssessment a

Assess the total capital gains and net capital gain or loss.

data CGTAssessment a

Total undiscounted gains and net gain/loss for tax assessment

Constructors

CGTAssessment (Money a) (CGTNetGainOrLoss a)

Instances

Functor CGTAssessment

Defined in Data.Tax.ATO.CGT

Methods

fmap :: (a -> b) -> CGTAssessment a -> CGTAssessment b

(<$) :: a -> CGTAssessment b -> CGTAssessment a

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

Defined in Data.Tax.ATO.CGT

Methods

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

HasCapitalGain CGTAssessment a a

Defined in Data.Tax.ATO.CGT

Methods

capitalGain :: Getter (CGTAssessment a) (Money a)

Show a => Show (CGTAssessment a)

Defined in Data.Tax.ATO.CGT

Methods

showsPrec :: Int -> CGTAssessment a -> ShowS

show :: CGTAssessment a -> String

showList :: [CGTAssessment a] -> ShowS

data CGTNetGainOrLoss a

A net (loss offset, discounted) gain, or the loss amount

Constructors

CGTNetGain (Money a)

CGTLoss (Money a)

Instances

Functor CGTNetGainOrLoss

Defined in Data.Tax.ATO.CGT

Methods

fmap :: (a -> b) -> CGTNetGainOrLoss a -> CGTNetGainOrLoss b

(<$) :: a -> CGTNetGainOrLoss b -> CGTNetGainOrLoss a

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

Defined in Data.Tax.ATO.CGT

Methods

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

Show a => Show (CGTNetGainOrLoss a)

Defined in Data.Tax.ATO.CGT

Methods

showsPrec :: Int -> CGTNetGainOrLoss a -> ShowS

show :: CGTNetGainOrLoss a -> String

showList :: [CGTNetGainOrLoss a] -> ShowS

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)

cgtNetGainOrLoss :: Lens' (CGTAssessment a) (CGTNetGainOrLoss a)

The CGTNetGainOrLoss value of the CGTAssessment

cgtNetGain :: Num a => Getter (CGTAssessment a) (Money a)

The net capital gain, or zero if a loss.

CGT computations

class HasCapitalGain a b c where

Types that may have a capital gain. Non-discounted, losses ignored.

Methods

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

Instances

HasCapitalGain CGTAssessment a a

Defined in Data.Tax.ATO.CGT

Methods

capitalGain :: Getter (CGTAssessment a) (Money a)

(Num a, Ord a) => HasCapitalGain CGTEvent a a

Capital gain as a positive amount. $0 if the event not a gain.

Defined in Data.Tax.ATO.CGT

Methods

capitalGain :: Getter (CGTEvent a) (Money a)

(Foldable t, HasCapitalGain x a a, Num a) => HasCapitalGain t (x a) a

Sum of capital gains, ignoring losses. Input H at item 18 on tax return.

Defined in Data.Tax.ATO.CGT

Methods

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

capitalLoss :: (Num a, Ord a) => CGTEvent a -> Money a

The capital loss as a non-negative amount. $0 if the event is not a loss.

isCapitalGain :: (Num a, Ord a) => CGTEvent a -> Bool

Whether the CGT event is a capital gain. /Not the opposite of isCapitalLoss!/ A CGT event may be neither a loss nor a gain.

isCapitalLoss :: (Num a, Ord a) => CGTEvent a -> Bool

Whether the CGT event is a capital loss. /Not the opposite of isCapitalGain!/ A CGT event may be neither a loss nor a gain.

discountApplicable :: CGTEvent a -> Bool

Whether the 50% CGT discount is applicable to this event (only with regard to duration of holding; acquisition date ignored).

netCapitalGainOrLoss

Arguments

:: (Fractional a, Ord a, Foldable t)

=> Money a

loss carried forward

-> t (CGTEvent a)

CGT events

-> CGTNetGainOrLoss a

Compute the discounted gain or carry-forward loss

Losses are used to offset non-discountable capital gains first, then discountable gains, before the discount is applied to discountable gains.

• Does not implement the indexation method for cost-base reduction!*