australian-tax-intelligence

# Australian Tax Intelligence Tax knowledge system for Harry's multi-entity business with automatic knowledge building via Graphiti (facts) and Serena (patterns). ## When to Use This Skill Automatically activate when user mentions: - **Tax concepts**: deduction, write-off, tax bracket, franking credits, BAS - **GST**: threshold, registration, turnover, compliance - **Entities**: MOKAI, MOK HOUSE, SAFIA, Family Trust, sole trader - **Income**: APRA royalties, salary, dividend, distributions - **Assets**: Tesla, home office, musical instruments - **Questions**: "Is X deductible?", "What's my tax on Y?", "Should I register for GST?" ## Knowledge Architecture (Three-Layer System) ### Layer 1: Entity Facts & Relationships → Graphiti MCP **What Graphiti stores**: - Entity ownership (Harry owns MOK HOUSE → transferring to HS Family Trust) - Asset details (Tesla loan $90,254 @ 4.23%, balloon $41,676.82 Dec 2026) - Deduction rules (Gym: NEVER deductible, Instruments: YES deductible) - Financial events (SAFIA show $60K on [date], Invoice overdue since [date]) - Income thresholds (Harry target <$45K for 19% bracket) **Query pattern**: ```javascript mcp__graphiti__search_memory_facts({ query: "[entity/asset/income] tax deductible rules ownership" }) ``` ### Layer 2: Calculation Methods & Patterns → Serena MCP **What Serena stores**: - Deduction calculation methods (Logbook vs cents/km for vehicles) - Database schema (Supabase column names, table relationships) - File locations (Financial reports → 01-areas/finance/analysis/) - Workflow patterns (Cash flow: 3-month rolling average for APRA) - Tax strategies (Distribute to Wife first to minimize 32.5% bracket) **Query pattern**: ```javascript mcp__serena__read_memory({ memory_file_name: "harry_tax_deduction_patterns" }) ``` ### Layer 3: Tax Law & Rates → Skill Reference Files **What skill provides**: - Australian tax rates (FY2025-26 brackets) - GST rules (threshold $75K, registration timing) - Company/trust tax rates (25% base rate entity, 45% accumulation) - General deduction principles (Section 8-1 ITAA 1997) **Load pattern**: Reference files on-demand only --- ## Core Workflows ### Workflow 1: Deduction Validation **User asks**: "Is [expense] tax deductible?" **Steps**: 1. **Check Graphiti first** (instant answer if rule exists): ```javascript mcp__graphiti__search_memory_facts({ query: "[expense] tax deductible Harry business" }) ``` 2. **If no rule in Graphiti**, apply general tax principles: - Section 8-1: Incurred in gaining/producing assessable income? - Nexus to income-producing activity? - Not capital, private, or domestic? 3. **Validate against known patterns** (from Serena if complex calculation): ```javascript mcp__serena__read_memory({ memory_file_name: "harry_tax_deduction_patterns" }) ``` 4. **Provide answer with reasoning**: ```markdown ✅/❌ [Expense] is/is not tax deductible **Reasoning**: [Why based on tax law + Harry's situation] **Category**: [Expense type] **Apportionment**: [If partial, show %] **Evidence required**: [Receipt, logbook, etc.] ``` 5. **Store new rule** (automatic): ```javascript // Store in Graphiti for instant future lookup mcp__graphiti__add_memory({ name: "Deduction Rule Discovery", episode_body: "[Expense] is [deductible/not deductible] because [reason]", source: "message", group_id: "harry-financial-entities" }) ``` 6. **Suggest pattern** (if recurring expense type): ```markdown 💡 **Pattern detected**: This expense type appears regularly. Should I store the calculation method in Serena? - Pattern: "[Expense category] → [Deduction method]" - Future benefit: Instant validation without re-analysis [Store pattern] [Skip] ``` See: `workflows/deduction-validation.md` for detailed workflow --- ### Workflow 2: GST Threshold Monitoring **User mentions**: entity name, turnover, GST registration **Steps**: 1. **Query Graphiti for current status**: ```javascript mcp__graphiti__search_memory_facts({ query: "[entity] GST registered turnover threshold FY2025-26" }) ``` 2. **Calculate threshold percentage**: ```bash python scripts/validate_gst_threshold.py [current_turnover] ``` Returns: ```json { "current_turnover": 52000, "threshold": 75000, "percentage": 69.3, "should_alert": false, "recommendation": null } ``` 3. **If >70% threshold**: ```markdown ⚠️ **GST Threshold Alert** **Entity**: [Name] **Progress**: 69.3% of $75,000 threshold **Current turnover**: $52,000 (FY2025-26) **Recommendations**: - Monitor monthly turnover closely - Project annual turnover based on current rate - Register for GST if projection indicates threshold breach - Prepare for GST obligations (pricing, invoicing, BAS) ``` 4. **Store status in Graphiti**: ```javascript mcp__graphiti__add_memory({ name: "GST Threshold Update", episode_body: "[Entity] turnover $52K (69.3% of threshold) as at [date]", source: "message", group_id: "harry-financial-entities" }) ``` See: `workflows/gst-threshold-check.md` for monitoring schedule --- ### Workflow 3: Trust Distribution Optimization **User asks**: "Optimize trust distributions" or "What's best tax structure?" **Steps**: 1. **Query Graphiti for income data**: ```javascript mcp__graphiti__search_memory_facts({ query: "Harry Wife income FY2025-26 salary APRA SAFIA" }) ``` 2. **Query Serena for distribution strategy**: ```javascript mcp__serena__read_memory({ memory_file_name: "harry_tax_deduction_patterns" }) ``` 3. **Calculate tax scenarios**: ```bash python scripts/optimize_trust_distribution.py \ --harry-income 35000 \ --wife-income 48000 \ --trust-income 40000 ``` 4. **Present optimization**: ```markdown ## Trust Distribution Analysis ### Current Structure (No Trust Distribution) - Harry: $35K APRA + $0 MOK HOUSE = $35K → Tax: $3,420 - Wife: $48K employment → Tax: $7,020 - **Total family tax**: $10,440 ### Optimized (With Trust Distribution) - Harry: $35K APRA + $10K trust = $45K → Tax: $5,520 - Wife: $48K employment + $0 trust = $48K → Tax: $7,020 - Trust distributes: $40K (Wife $30K, Harry $10K) - **Total family tax**: $12,540 ### Analysis ⚠️ Trust distribution increases tax by $2,100 in this scenario **Reason**: Both already in 19% bracket, trust income pushes toward 32.5% **Better strategy**: Retain income in company, pay when beneficial ``` 5. **Store strategy in Serena** (if user confirms): ```javascript mcp__serena__write_memory({ memory_name: "harry_tax_deduction_patterns", content: "## Trust Distribution Strategy\n\n..." // Append pattern }) ``` See: `workflows/trust-optimization.md` for calculation method --- ## Knowledge Capture Rules ### Automatic Storage (No User Confirmation) **Store in Graphiti when detecting**: | Trigger Pattern | Example | Storage | |----------------|---------|---------| | Asset detail + date | "Tesla balloon payment $41,676 due Dec 14, 2026" | `mcp__graphiti__add_memory()` | | Deduction rule | "Gym membership NEVER deductible" | Fact: Gym → not_deductible (reason: personal) | | Income threshold | "Harry targets <$45K for 19% bracket" | Fact: Harry → income_target → $45K | | Entity status change | "MOK HOUSE registered for GST on [date]" | Fact: MOK HOUSE → gst_registered → true | | Financial event | "SAFIA show paid $60K on [date]" | Fact: SAFIA → income_event → $60K | | Ownership change | "MOK HOUSE transferred to Trust [date]" | Relationship: MOK HOUSE → owned_by → Trust | **Storage pattern**: ```javascript mcp__graphiti__add_memory({ name: "[Fact Category]", episode_body: "[Detailed fact with context]", source: "message", group_id: "harry-financial-entities" }) ``` **Silent feedback**: ```markdown 🔗 **Stored**: [Brief fact description] ``` --- ### Suggested Storage (Ask User First) **Suggest Serena when detecting**: | Trigger Pattern | Example | Suggestion | |----------------|---------|------------| | Method preference | "Use logbook for Tesla, not cents/km" | Store calculation method | | Workflow improvement | "Always check Apple charges monthly" | Store review pattern | | Strategy decision | "Distribute to Wife first (lower bracket)" | Store tax strategy | | Calculation approach | "APRA: 6-month rolling average ±30%" | Store forecasting method | **Suggestion format**: ```markdown 💡 **Pattern Detected** Should I store this in Serena for future efficiency? **Pattern**: "[Description]" **Benefit**: [Why this helps future analysis] **Applies to**: [Future scenarios] [Yes - Store pattern] [No - Just this time] [Customize] ``` **If user confirms "Yes"**: ```javascript mcp__serena__write_memory({ memory_name: "harry_tax_deduction_patterns", content: ` ## [Pattern Category] ### [Specific Pattern] - **Method**: [How to do it] - **Reason**: [Why this method] - **Benefit**: [Quantified advantage] - **Added**: ${date} ` }) ``` --- ## Smart Query Routing Based on question type, route to appropriate knowledge source: ### Quick Fact Lookup → Graphiti First ``` User: "When is my Tesla balloon payment due?" → Query Graphiti for Tesla → balloon_payment → date → Instant answer: "December 14, 2026 ($41,676.82)" ``` ### Calculation Method → Serena First ``` User: "How should I calculate vehicle deductions?" → Query Serena for "vehicle deduction method" → Returns: "Logbook method for Tesla (better than cents/km)" ``` ### Tax Law Question → Reference Files ``` User: "What's the tax-free threshold?" → Load reference/tax-rates-fy2025.md → Returns: "$18,200 (FY2025-26)" ``` ### Complex Analysis → All Three Layers ``` User: "Should I register for GST?" → Graphiti: Current turnover for entity → Serena: GST calculation pattern → Reference: GST threshold rules → Combine: Comprehensive recommendation ``` --- ## Reference File Loading (On-Demand Only) **Never load all references upfront**. Load specific file when needed: ### Tax Rates ``` User mentions: "tax bracket", "marginal rate", "company tax" → Load: reference/tax-rates-fy2025.md ``` ### Deduction Rules ``` User asks: "Is [specific expense] deductible?" → Check Graphiti first → If not found, load: reference/deduction-rules.md (general principles) ``` ### Entity Details ``` User mentions: "ABN", "GST registration", "entity structure" → Load: reference/entity-structure.md ``` ### GST Compliance ``` User asks: "When should I register?", "BAS requirements" → Load: reference/gst-compliance.md ``` **Loading pattern**: ```markdown *Loading tax rate reference for FY2025-26...* [Reference content used to answer question] *Reference stored in skill context for this conversation* ``` --- ## Entity Context (Stored in Graphiti) **Core entities to query from Graphiti**: