| name | taxmate-australia-abn-business |
| description | Use when the user needs TaxMate Australia guidance for ABN and business income or expenses. |
| compatibility | Portable skill for Claude Code, Cowork, Codex, and OpenAgentSkill CLI. No checkout required. |
TaxMate Australia ABN Business
Generated from TaxMate Australia source metadata. Verify volatile values before relying on them.
Use for ABN and business income or expenses. Do not use for employee-only expenses, GST/BAS lodgment, or CGT disposal calculations.
Quick Reference
| Situation | Action |
|---|
| User supplies records or facts | Read references/rules.md and references/evidence.md before classifying. |
| Source support is missing or metadata-only | Keep the item in Accountant review. |
| Values are volatile or income-year specific | Verify against the official source before relying on them. |
| User asks to lodge or finalise | Refuse and keep the output prep-only. |
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
- Read
references/rules.md before classifying tax treatment.
- Read
references/evidence.md before deciding record status.
- Check
references/sources.json for source URLs, checked-at dates, and metadata-only sources.
- 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.
- 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
- 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
- personal services income amount and income type
- PSI contract or invoice evidence
- results test, 80% client concentration, unrelated clients test, employment test, and business premises test
- personal services business determination, attribution, deductions, and business structure facts
