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Zhongwei Li
55
skills/agent-smith/assets/tax/ato_category_mappings.json
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55
skills/agent-smith/assets/tax/ato_category_mappings.json
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{
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"mappings": [
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{
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"pocketsmith_category": "Groceries",
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"ato_code": null,
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"ato_category": "Personal expense",
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"deductible": false,
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"notes": "Not deductible for individuals. Business owners: keep receipts for food provided to staff.",
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"substantiation_required": false
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},
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{
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"pocketsmith_category": "Office Supplies",
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"ato_code": "D5",
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"ato_category": "Work-related other expenses",
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"deductible": true,
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"notes": "Keep receipts if under $300 total. Retain for 5 years.",
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"substantiation_required": true,
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"threshold": 300.0
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},
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{
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"pocketsmith_category": "Transport",
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"ato_code": "D1",
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"ato_category": "Work-related car expenses",
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"deductible": true,
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"notes": "Must substantiate if using logbook or actual costs method. $0.78/km for cents per km method (2024-25).",
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"substantiation_required": true
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},
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{
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"pocketsmith_category": "Home & Utilities",
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"ato_code": "D5",
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"ato_category": "Work-related other expenses",
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"deductible": true,
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"notes": "Only home office portion deductible. Use fixed rate method (67c/hour) or actual costs method.",
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"substantiation_required": true
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},
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{
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"pocketsmith_category": "Professional Development",
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"ato_code": "D4",
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"ato_category": "Work-related self-education expenses",
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"deductible": true,
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"notes": "Must have sufficient connection to current income-earning activities.",
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"substantiation_required": true
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}
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],
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"ato_categories": [
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{"code": "D1", "name": "Work-related car expenses", "schedule": "D"},
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{"code": "D2", "name": "Work-related travel expenses", "schedule": "D"},
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{"code": "D3", "name": "Work-related clothing, laundry and dry-cleaning expenses", "schedule": "D"},
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{"code": "D4", "name": "Work-related self-education expenses", "schedule": "D"},
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{"code": "D5", "name": "Work-related other expenses", "schedule": "D"},
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{"code": "D6", "name": "Work-related interest, dividend and other investment income deductions", "schedule": "D"},
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{"code": "CGT", "name": "Capital gains tax", "schedule": "CGT"},
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{"code": "BAS", "name": "Business activity statement", "schedule": "BAS"}
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]
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}
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200
skills/agent-smith/assets/tax/deduction_patterns.json
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skills/agent-smith/assets/tax/deduction_patterns.json
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{
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"version": "1.0.0",
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"last_updated": "2025-11-20",
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"description": "Pattern-based deduction detection rules for Australian tax compliance (Level 2)",
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"patterns": [
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{
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"id": "office_supplies",
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"category_patterns": ["Office Supplies", "Stationery", "Business Supplies"],
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"payee_patterns": ["Officeworks", "Office Depot", "Staples"],
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"deductible": true,
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"confidence": "high",
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"ato_category": "Work-related other expenses",
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"ato_code": "D5",
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"reason": "Office supplies and stationery for work purposes",
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"substantiation_notes": "Keep receipts for items over $300"
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},
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{
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"id": "computer_equipment",
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"category_patterns": ["Computer Equipment", "Electronics", "Technology"],
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"payee_patterns": ["Apple Store", "JB Hi-Fi", "Harvey Norman"],
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"keywords": ["laptop", "computer", "monitor", "keyboard", "mouse"],
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"deductible": true,
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"confidence": "medium",
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"ato_category": "Work-related other expenses",
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"ato_code": "D5",
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"reason": "Computer equipment for work purposes",
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"substantiation_notes": "Items over $300 require receipts. May qualify for instant asset write-off if under threshold.",
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"instant_asset_write_off_eligible": true
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},
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{
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"id": "professional_development",
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"category_patterns": ["Professional Development", "Education", "Training", "Courses"],
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"payee_patterns": ["LinkedIn", "Coursera", "Udemy", "Professional Association"],
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"deductible": true,
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"confidence": "high",
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"ato_category": "Self-education expenses",
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"ato_code": "D4",
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"reason": "Professional development and education expenses",
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"substantiation_notes": "Keep certificates and receipts"
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},
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{
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"id": "home_office_furniture",
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"category_patterns": ["Furniture", "Home Office"],
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"keywords": ["desk", "chair", "office", "filing cabinet", "bookshelf"],
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"deductible": true,
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"confidence": "medium",
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"ato_category": "Home office expenses",
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"ato_code": "D2",
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"reason": "Home office furniture and equipment",
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"substantiation_notes": "Must be used primarily for work. Consider depreciation for items over $300."
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},
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{
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"id": "mobile_phone",
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"category_patterns": ["Mobile Phone", "Phone", "Telecommunications"],
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"payee_patterns": ["Telstra", "Optus", "Vodafone"],
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"deductible": true,
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"confidence": "low",
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"ato_category": "Work-related other expenses",
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"ato_code": "D5",
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"reason": "Mobile phone expenses - consider work/personal usage split",
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"substantiation_notes": "Calculate work-related percentage. May need to apportion costs.",
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"requires_apportionment": true
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},
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{
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"id": "internet",
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"category_patterns": ["Internet", "Utilities"],
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"payee_patterns": ["Telstra", "Optus", "TPG", "Aussie Broadband"],
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"keywords": ["internet", "broadband", "nbn"],
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"deductible": true,
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"confidence": "low",
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"ato_category": "Home office expenses",
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"ato_code": "D2",
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"reason": "Internet expenses - consider work/personal usage split",
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"substantiation_notes": "Calculate work-related percentage based on usage.",
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"requires_apportionment": true
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},
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{
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"id": "business_travel_taxi",
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"category_patterns": ["Transport", "Taxi", "Rideshare"],
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"payee_patterns": ["Uber", "DiDi", "Taxi", "Ola", "13CABS"],
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"deductible": true,
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"confidence": "medium",
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"ato_category": "Work-related travel expenses",
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"ato_code": "D1",
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"reason": "Business travel - taxi/rideshare",
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"substantiation_notes": "Trips over $75 require written evidence. Commuting to/from regular workplace NOT deductible.",
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"special_threshold": 75,
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"commuting_detection": true
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},
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{
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"id": "vehicle_expenses",
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"category_patterns": ["Fuel", "Car Maintenance", "Vehicle"],
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"payee_patterns": ["BP", "Shell", "Caltex", "7-Eleven", "United Petroleum"],
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"deductible": true,
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"confidence": "low",
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"ato_category": "Work-related car expenses",
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"ato_code": "D2",
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"reason": "Vehicle expenses - consider cents per km or logbook method",
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"substantiation_notes": "Keep logbook or calculate km. Commuting NOT deductible.",
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"requires_apportionment": true
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},
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{
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"id": "groceries_personal",
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"category_patterns": ["Groceries", "Food", "Supermarket"],
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"payee_patterns": ["Woolworths", "Coles", "IGA", "Aldi"],
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"deductible": false,
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"confidence": "high",
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"ato_category": "Personal expense",
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"reason": "Personal groceries and food are not tax deductible for individuals",
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"substantiation_notes": "Not deductible for individuals. May be deductible for businesses in specific circumstances."
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},
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{
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"id": "clothing_personal",
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"category_patterns": ["Clothing", "Fashion"],
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"deductible": false,
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"confidence": "high",
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"ato_category": "Personal expense",
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"reason": "Personal clothing is not tax deductible unless it is protective, occupation-specific, or uniform",
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"substantiation_notes": "Only protective clothing, occupation-specific clothing, or registered uniforms are deductible."
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},
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{
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"id": "protective_clothing",
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"category_patterns": ["Work Clothing", "Safety Equipment"],
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"keywords": ["uniform", "safety", "protective", "hi-vis", "steel cap"],
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"deductible": true,
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"confidence": "high",
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"ato_category": "Work-related clothing expenses",
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"ato_code": "D6",
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"reason": "Protective clothing and occupation-specific uniforms",
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"substantiation_notes": "Must be occupation-specific or protective. Conventional clothing not deductible."
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},
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{
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"id": "subscriptions_professional",
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"category_patterns": ["Subscriptions", "Professional Services"],
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"keywords": ["professional", "membership", "association", "subscription"],
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"deductible": true,
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"confidence": "medium",
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"ato_category": "Work-related other expenses",
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"ato_code": "D5",
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"reason": "Professional memberships and subscriptions",
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"substantiation_notes": "Must be directly related to earning income."
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},
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{
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"id": "entertainment_personal",
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"category_patterns": ["Entertainment", "Dining", "Recreation"],
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"deductible": false,
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"confidence": "high",
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"ato_category": "Personal expense",
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"reason": "Personal entertainment and dining expenses are not deductible",
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"substantiation_notes": "Not deductible unless it is a valid business meal meeting specific criteria."
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},
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{
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"id": "books_technical",
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"category_patterns": ["Books", "Media"],
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"keywords": ["technical", "professional", "textbook", "reference"],
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"deductible": true,
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"confidence": "medium",
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"ato_category": "Self-education expenses",
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"ato_code": "D4",
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"reason": "Technical and professional reference books",
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"substantiation_notes": "Must be directly related to current work or income-earning activities."
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}
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],
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"substantiation_thresholds": {
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"default": 300,
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"taxi_rideshare": 75,
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"laundry": 150,
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"description": "ATO substantiation thresholds - amounts requiring written evidence"
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},
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"commuting_hours": {
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"weekday_morning": {
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"start": "06:00",
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"end": "09:30",
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"description": "Typical morning commute period"
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},
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"weekday_evening": {
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"start": "16:30",
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"end": "19:00",
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"description": "Typical evening commute period"
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},
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"description": "Time periods indicating likely commuting (NOT deductible)"
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},
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"instant_asset_write_off": {
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"threshold": 20000,
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"description": "Instant asset write-off threshold (check current ATO guidelines)",
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"notes": "Assets under this amount may be immediately deductible. Verify current year threshold."
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},
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"confidence_scoring": {
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"high": "Clear patterns matching deductible/non-deductible categories with minimal ambiguity",
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"medium": "Likely deductible but requires additional context or apportionment",
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"low": "Ambiguous - needs manual review or additional information"
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},
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"disclaimer": "This is automated pattern matching only. Rules are based on general ATO guidelines and may not apply to individual circumstances. Always consult a registered tax agent for specific advice."
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}
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