finance-review

name	finance-review
description	Use when full-runtime TaxMate Australia finance review, GST candidate triage, or evidence-gap classification is needed.
compatibility	Full-runtime skill for Claude Code, Cowork, and Codex. Requires repo checkout, bash, Python 3.9+, and Git.
metadata	{"internal":true,"priority":5}

TaxMate Australia Finance Review

Runtime requirements:

• Bash
• Python 3.9+
• Git

Use this full-runtime skill to review structured financial records before workbook or accountant output. It is a preparation aid, not professional advice or official lodgment support. It does not replace TaxMate Australia research; refresh ATO pages before final tax treatment.

Hard Safety Boundary

• 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 help bypass human review, remove Accountant review flags, fabricate evidence, hide income, overclaim, or convert preparation output into a lodged position.

Quick Reference

Situation	Action
Transaction CSV is supplied	Run ./scripts/taxmate finance and preserve review fields.
GST/BAS facts appear	Keep GST collected, GST credits, invoices, and BAS period explicit.
Treatment is unclear	Mark Accountant review.
Output handoff is needed	Pass reviewed JSON/Markdown to output skills.

Common Mistakes

• Letting finance review make final tax treatment calls without source refresh.
• Mixing employee, ABN, spouse, joint, or entity rows.
• Dropping evidence gaps before workbook or taxpack handoff.
• Marking BAS nil when GST collected or credits exist.

Run:

export TAXMATE_AUSTRALIA_ROOT="${TAXMATE_AUSTRALIA_ROOT:-$(pwd)}"
"$TAXMATE_AUSTRALIA_ROOT/scripts/taxmate" finance --input "records.csv" --format markdown --output "review.md"

For machine-readable output:

"$TAXMATE_AUSTRALIA_ROOT/scripts/taxmate" finance --input "records.csv" --format json --output "review.json"

Accepted headers include date, description, amount, gst, owner, purpose, evidence, abn, category, account, asset, units, and type.

Rules

• Keep employee and ABN/business items separate.
• Keep spouse, joint, and entity ownership explicit.
• Do not mark BAS as nil if GST credits or GST collected are present.
• Treat private, mixed-use, pre-revenue, capital, home-business, FBT, CGT, PSI, business-vs-hobby, and non-commercial-loss cases as Accountant review unless the facts are clear.
• Refresh ATO pages listed in ato_refresh_queries before finalising treatment.
• Pass reviewed JSON/Markdown to output skills; do not let output skills make new tax calls.