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skills/agent-smith/assets/templates/additional/README.md

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+# Additional Income Templates
+
+Select MULTIPLE templates for additional income sources beyond your primary income.
+
+## Available Templates
+
+- `side-hustle.yaml` - Freelancing, consulting, gig work
+- `property-investor.yaml` - Rental income, negative gearing, CGT
+- `share-investor.yaml` - Dividends, franking credits, share CGT
+- `crypto-investor.yaml` - Cryptocurrency trading and staking
+- `trust-structures.yaml` - Family trust, company distributions
+
+## YAML Schema
+
+Same structure as primary templates, with `layer: additional` and higher priority values (3+).

skills/agent-smith/assets/templates/additional/airbnb-host.yaml

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+name: Airbnb Host
+layer: additional
+description: |
+  Short-term rental income tracking for Airbnb, Stayz, and similar platforms.
+  Includes expense apportionment for owner-occupied properties and CGT considerations.
+
+categories:
+  - name: "Airbnb:Income"
+    parent: null
+    description: "Short-term rental income from Airbnb, Stayz, etc."
+
+  - name: "Airbnb:Cleaning & Laundry"
+    parent: null
+    description: "Cleaning services and laundry for guests"
+
+  - name: "Airbnb:Guest Amenities"
+    parent: null
+    description: "Toiletries, coffee, tea, snacks for guests"
+
+  - name: "Airbnb:Linen & Towels"
+    parent: null
+    description: "Linen, towels, bedding for guest accommodation"
+
+  - name: "Airbnb:Platform Fees"
+    parent: null
+    description: "Airbnb/Stayz service fees and commissions"
+
+  - name: "Airbnb:Repairs & Maintenance"
+    parent: null
+    description: "Repairs and maintenance related to rental use"
+
+  - name: "Airbnb:Utilities"
+    parent: null
+    description: "Utilities attributable to rental use (apportioned)"
+
+  - name: "Airbnb:Insurance"
+    parent: null
+    description: "Host insurance and additional coverage"
+
+  - name: "Airbnb:Marketing & Listings"
+    parent: null
+    description: "Photography, listing fees, advertising"
+
+rules:
+  - id: airbnb-income
+    pattern: "Airbnb.*payout|Airbnb.*income|Stayz.*payout|booking.com.*payout|short.*term.*rental.*income"
+    category: "Airbnb:Income"
+    confidence: high
+    labels: ["Assessable Income", "Rental Income"]
+    description: "Detect short-term rental income"
+
+  - id: airbnb-cleaning
+    pattern: "cleaning.*Airbnb|laundry.*guest|linen.*service|professional.*clean.*rental"
+    category: "Airbnb:Cleaning & Laundry"
+    confidence: high
+    labels: ["Tax Deductible", "Apportioned"]
+    description: "Detect cleaning and laundry expenses"
+
+  - id: guest-amenities
+    pattern: "toiletries.*guest|coffee.*Airbnb|tea.*guest|snacks.*guest|welcome.*pack"
+    category: "Airbnb:Guest Amenities"
+    confidence: medium
+    labels: ["Tax Deductible", "Apportioned"]
+    description: "Detect guest amenity purchases"
+
+  - id: linen-towels
+    pattern: "linen.*rental|towels.*guest|bedding.*Airbnb|sheets.*accommodation"
+    category: "Airbnb:Linen & Towels"
+    confidence: high
+    labels: ["Tax Deductible", "Apportioned"]
+    description: "Detect linen and towel purchases"
+
+  - id: platform-fees
+    pattern: "Airbnb.*service.*fee|Airbnb.*commission|Stayz.*fee|booking.*commission"
+    category: "Airbnb:Platform Fees"
+    confidence: high
+    labels: ["Tax Deductible"]
+    description: "Detect platform service fees"
+
+  - id: rental-repairs
+    pattern: "repair.*rental|maintenance.*Airbnb|fix.*guest.*room|handyman.*rental"
+    category: "Airbnb:Repairs & Maintenance"
+    confidence: medium
+    labels: ["Tax Deductible", "Apportioned", "Repairs vs Improvements"]
+    description: "Detect repairs related to rental use"
+
+  - id: rental-utilities
+    pattern: "electricity.*rental|gas.*rental|water.*rental|internet.*rental"
+    category: "Airbnb:Utilities"
+    confidence: low
+    labels: ["Tax Deductible", "Apportioned"]
+    description: "Detect utilities for apportionment (requires manual review)"
+
+  - id: host-insurance
+    pattern: "Airbnb.*insurance|host.*insurance|short.*term.*rental.*insurance"
+    category: "Airbnb:Insurance"
+    confidence: high
+    labels: ["Tax Deductible", "Apportioned"]
+    description: "Detect host insurance premiums"
+
+  - id: listing-marketing
+    pattern: "photography.*listing|Airbnb.*listing|property.*photos.*rental"
+    category: "Airbnb:Marketing & Listings"
+    confidence: medium
+    labels: ["Tax Deductible"]
+    description: "Detect marketing and listing expenses"
+
+tax_tracking:
+  income_tracking: true
+  expense_apportionment_required: true
+  apportionment_basis: "days_rented"
+  cgt_main_residence_exemption_impact: true
+  record_keeping_days_rented: true
+  record_keeping_days_personal: true
+
+alerts:
+  - type: apportionment_reminder
+    schedule: quarterly
+    message: "Calculate expense apportionment: days rented vs personal use"
+
+  - type: days_rented_tracker
+    schedule: monthly
+    message: "Record days rented this month for expense apportionment"
+
+  - type: eofy_airbnb_reminder
+    schedule: annual
+    before_date: "06-15"
+    message: "EOFY - compile Airbnb income, calculate apportioned expenses, document days rented vs personal use"
+
+  - type: cgt_exemption_warning
+    trigger: annual
+    message: "Using main residence for income may affect CGT main residence exemption. Keep detailed records."
+
+  - type: gst_threshold_warning
+    trigger: annual_income_exceeds
+    threshold: 75000
+    message: "Airbnb income + other business income exceeds $75k - GST registration may be required"
+
+labels:
+  - name: "Assessable Income"
+    description: "Income assessable for tax purposes"
+    color: "green"
+    auto_apply: true
+
+  - name: "Rental Income"
+    description: "Short-term rental income"
+    color: "lightgreen"
+    auto_apply: false
+
+  - name: "Tax Deductible"
+    description: "Deductible expense (may require apportionment)"
+    color: "green"
+    auto_apply: false
+
+  - name: "Apportioned"
+    description: "Expense requiring apportionment by rental vs personal use"
+    color: "orange"
+    auto_apply: true
+
+  - name: "Repairs vs Improvements"
+    description: "Requires classification: repairs (deductible) vs improvements (capital)"
+    color: "orange"
+    auto_apply: false
+
+dependencies:
+  requires: []
+  conflicts_with: ["property-investor"]
+  notes: "Use property-investor for long-term rentals. Use airbnb-host for short-term/part-time hosting."
+
+metadata:
+  created: "2025-11-25"
+  version: "1.0.0"
+  author: "Agent Smith"
+  priority: 3
+  ato_guidance: "Airbnb income is assessable. Expenses must be apportioned if property is also used privately. Keep records of days rented vs personal use."

skills/agent-smith/assets/templates/additional/crypto-investor.yaml

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+name: Crypto Investor
+layer: additional
+description: |
+  Cryptocurrency investment tracking with ATO-compliant CGT and income reporting.
+  Covers exchanges, staking, DeFi yields, and NFT transactions.
+
+categories:
+  - name: "Crypto:Purchases"
+    parent: null
+    description: "Cryptocurrency purchases (establishes cost base)"
+
+  - name: "Crypto:Sales"
+    parent: null
+    description: "Cryptocurrency sales (CGT events)"
+
+  - name: "Crypto:Staking Income"
+    parent: null
+    description: "Staking rewards and interest (ordinary income)"
+
+  - name: "Crypto:DeFi Yields"
+    parent: null
+    description: "DeFi protocol yields and liquidity rewards (ordinary income)"
+
+  - name: "Crypto:Airdrops & Forks"
+    parent: null
+    description: "Airdropped tokens and fork distributions (ordinary income at receipt)"
+
+  - name: "Crypto:NFT Purchases"
+    parent: null
+    description: "NFT purchases (establishes cost base)"
+
+  - name: "Crypto:NFT Sales"
+    parent: null
+    description: "NFT sales (CGT events)"
+
+  - name: "Crypto:Gas Fees"
+    parent: null
+    description: "Network gas fees (adds to cost base)"
+
+  - name: "Crypto:Exchange Fees"
+    parent: null
+    description: "Trading and platform fees"
+
+rules:
+  - id: crypto-purchase
+    pattern: "CoinSpot|Binance|Coinbase|Kraken|Independent.*Reserve|Swyftx|BTC.*Markets|crypto.*buy|BTC.*purchase|ETH.*purchase"
+    category: "Crypto:Purchases"
+    confidence: medium
+    labels: ["Crypto", "Cost Base"]
+    description: "Detect cryptocurrency purchases on Australian exchanges"
+
+  - id: crypto-sale
+    pattern: "crypto.*sell|BTC.*sale|ETH.*sale|sold.*crypto"
+    category: "Crypto:Sales"
+    confidence: medium
+    labels: ["Crypto", "CGT Event"]
+    description: "Detect cryptocurrency sales (CGT event)"
+
+  - id: staking-rewards
+    pattern: "staking.*reward|staked.*income|validator.*reward|POS.*reward"
+    category: "Crypto:Staking Income"
+    confidence: high
+    labels: ["Crypto", "Ordinary Income"]
+    description: "Detect staking rewards (ordinary income)"
+
+  - id: defi-yields
+    pattern: "DeFi|yield.*farming|liquidity.*pool|lending.*interest|Aave|Compound|Uniswap.*reward"
+    category: "Crypto:DeFi Yields"
+    confidence: medium
+    labels: ["Crypto", "Ordinary Income"]
+    description: "Detect DeFi protocol yields"
+
+  - id: airdrops
+    pattern: "airdrop|token.*distribution|fork.*distribution"
+    category: "Crypto:Airdrops & Forks"
+    confidence: high
+    labels: ["Crypto", "Ordinary Income"]
+    description: "Detect airdrops and fork distributions"
+
+  - id: nft-purchase
+    pattern: "NFT.*purchase|OpenSea.*buy|Rarible.*buy|digital.*art.*purchase"
+    category: "Crypto:NFT Purchases"
+    confidence: medium
+    labels: ["Crypto", "NFT", "Cost Base"]
+    description: "Detect NFT purchases"
+
+  - id: nft-sale
+    pattern: "NFT.*sale|OpenSea.*sale|sold.*NFT"
+    category: "Crypto:NFT Sales"
+    confidence: medium
+    labels: ["Crypto", "NFT", "CGT Event"]
+    description: "Detect NFT sales"
+
+  - id: gas-fees
+    pattern: "gas.*fee|network.*fee|ETH.*fee|transaction.*fee.*crypto"
+    category: "Crypto:Gas Fees"
+    confidence: high
+    labels: ["Crypto", "Cost Base Addition"]
+    description: "Detect blockchain gas fees"
+
+  - id: exchange-fees
+    pattern: "trading.*fee.*crypto|exchange.*fee|platform.*fee.*crypto"
+    category: "Crypto:Exchange Fees"
+    confidence: high
+    labels: ["Crypto"]
+    description: "Detect exchange and trading fees"
+
+tax_tracking:
+  cgt_tracking: true
+  cgt_discount_eligible: true
+  cgt_discount_holding_period: 365
+  cost_base_tracking: true
+  cost_base_includes_fees: true
+  income_tracking: true
+  separate_income_vs_capital: true
+
+alerts:
+  - type: crypto_cgt_event
+    trigger: sale_detected
+    message: "Crypto sale detected - calculate CGT (12-month holding = 50% discount)"
+
+  - type: crypto_income_reminder
+    schedule: quarterly
+    message: "Report crypto staking/DeFi income on quarterly basis"
+
+  - type: eofy_crypto_reminder
+    schedule: annual
+    before_date: "06-15"
+    message: "EOFY - compile all crypto CGT events and income. ATO requires detailed records."
+
+  - type: cost_base_reminder
+    trigger: purchase_detected
+    message: "Record AUD value at time of purchase for accurate cost base"
+
+labels:
+  - name: "Crypto"
+    description: "Cryptocurrency transaction"
+    color: "bitcoin-orange"
+    auto_apply: false
+
+  - name: "CGT Event"
+    description: "Capital gains tax event (crypto disposal)"
+    color: "gold"
+    auto_apply: true
+
+  - name: "Cost Base"
+    description: "Establishes or adds to CGT cost base"
+    color: "lightblue"
+    auto_apply: false
+
+  - name: "Cost Base Addition"
+    description: "Expense that adds to CGT cost base"
+    color: "skyblue"
+    auto_apply: false
+
+  - name: "Ordinary Income"
+    description: "Taxed as ordinary income (not CGT)"
+    color: "green"
+    auto_apply: true
+
+  - name: "NFT"
+    description: "Non-fungible token transaction"
+    color: "purple"
+    auto_apply: false
+
+dependencies:
+  requires: []
+  conflicts_with: []
+
+metadata:
+  created: "2025-11-25"
+  version: "1.0.0"
+  author: "Agent Smith"
+  priority: 3
+  ato_guidance: "ATO treats cryptocurrency as CGT asset. Staking/interest = ordinary income. Keep records of all transactions in AUD."

skills/agent-smith/assets/templates/additional/property-investor.yaml

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+name: Property Investor
+layer: additional
+description: |
+  Rental property income and expenses tracking.
+  Includes negative gearing calculation and CGT cost base tracking.
+
+categories:
+  - name: "Rental Income"
+    parent: null
+    description: "Rent received from investment properties"
+
+  - name: "Property:Interest"
+    parent: null
+    description: "Mortgage interest on investment loans"
+
+  - name: "Property:Rates & Strata"
+    parent: null
+    description: "Council rates and strata fees"
+
+  - name: "Property:Repairs & Maintenance"
+    parent: null
+    description: "Repairs and maintenance expenses"
+
+  - name: "Property:Property Management"
+    parent: null
+    description: "Property management fees"
+
+  - name: "Property:Insurance"
+    parent: null
+    description: "Landlord insurance premiums"
+
+  - name: "Property:Depreciation"
+    parent: null
+    description: "Depreciation (manual entry from schedule)"
+
+rules:
+  - id: rental-income
+    pattern: "rent.*received|rental.*income|tenant.*payment"
+    category: "Rental Income"
+    confidence: high
+    labels: ["Property: {address}"]
+    description: "Detect rental income payments"
+
+  - id: property-loan-interest
+    pattern: "investment.*loan|property.*mortgage|loan.*interest"
+    category: "Property:Interest"
+    confidence: medium
+    labels: ["Tax Deductible", "Property: {address}"]
+    description: "Detect investment property loan interest"
+
+  - id: council-rates
+    pattern: "council.*rates|strata|body.*corporate"
+    category: "Property:Rates & Strata"
+    confidence: high
+    labels: ["Tax Deductible", "Property: {address}"]
+    description: "Detect rates and strata fees"
+
+  - id: property-repairs
+    pattern: "plumber|electrician|handyman|repairs.*property|maintenance.*rental"
+    category: "Property:Repairs & Maintenance"
+    confidence: medium
+    labels: ["Tax Deductible", "Property: {address}", "Repairs vs Improvements"]
+    description: "Detect repair and maintenance expenses"
+
+  - id: property-management-fee
+    pattern: "property.*management|real.*estate.*fee|letting.*fee"
+    category: "Property:Property Management"
+    confidence: high
+    labels: ["Tax Deductible", "Property: {address}"]
+    description: "Detect property management fees"
+
+tax_tracking:
+  negative_gearing_calculation: true
+  cgt_cost_base_tracking: true
+  cgt_discount_eligible: true
+  cgt_discount_holding_period: 365
+  depreciation_schedule_tracking: true
+
+alerts:
+  - type: rental_schedule_reminder
+    schedule: annual
+    before_date: "06-15"
+    message: "EOFY - prepare rental property income/expense schedule for tax return"
+
+  - type: cgt_event_reminder
+    trigger: property_sale_detected
+    message: "Property sale detected - calculate CGT on disposal"
+
+  - type: negative_gearing_summary
+    schedule: quarterly
+    message: "Quarterly negative gearing summary available"
+
+labels:
+  - name: "Tax Deductible"
+    description: "Property expense claimable on tax return"
+    color: "green"
+    auto_apply: false
+
+  - name: "Negative Gearing"
+    description: "Deductible loss against other income"
+    color: "darkgreen"
+    auto_apply: false
+
+  - name: "Capital Improvement"
+    description: "Adds to CGT cost base (not immediately deductible)"
+    color: "gold"
+    auto_apply: false
+
+  - name: "Repairs vs Improvements"
+    description: "Requires classification for tax treatment"
+    color: "orange"
+    auto_apply: false
+
+  - name: "Property: {address}"
+    description: "Expense for property at {address}"
+    color: "brown"
+    auto_apply: false
+    requires_configuration: true
+    configuration_prompt: "Enter property address:"
+
+dependencies:
+  requires: []
+  conflicts_with: []
+
+metadata:
+  created: "2025-11-22"
+  version: "1.0.0"
+  author: "Agent Smith"
+  priority: 3

skills/agent-smith/assets/templates/additional/share-investor.yaml

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+name: Share/ETF Investor
+layer: additional
+description: |
+  Share and ETF portfolio tracking with dividend income and CGT events.
+  Includes franking credit extraction and wash sale detection.
+
+categories:
+  - name: "Dividends:Franked"
+    parent: null
+    description: "Fully franked dividend income"
+
+  - name: "Dividends:Unfranked"
+    parent: null
+    description: "Unfranked dividend income"
+
+  - name: "Share Sales"
+    parent: null
+    description: "Capital gains/losses from share sales"
+
+  - name: "Brokerage Fees"
+    parent: null
+    description: "Trading and brokerage fees"
+
+rules:
+  - id: franked-dividends
+    pattern: "dividend.*franked|franking.*credit|DRP|dividend.*reinvestment"
+    category: "Dividends:Franked"
+    confidence: high
+    labels: ["Franked Dividend"]
+    description: "Detect franked dividend payments"
+
+  - id: unfranked-dividends
+    pattern: "dividend.*unfranked|distribution.*trust"
+    category: "Dividends:Unfranked"
+    confidence: high
+    description: "Detect unfranked dividend payments"
+
+  - id: share-sale
+    pattern: "share.*sale|stock.*sale|sold.*shares|CGT.*event"
+    category: "Share Sales"
+    confidence: medium
+    labels: ["Capital Gain"]
+    description: "Detect share sale transactions (CGT event)"
+
+  - id: brokerage
+    pattern: "CommSec|SelfWealth|Stake|brokerage|trading.*fee"
+    category: "Brokerage Fees"
+    confidence: high
+    labels: ["Tax Deductible"]
+    description: "Detect brokerage and trading fees"
+
+tax_tracking:
+  dividend_tracking: true
+  franking_credit_extraction: true
+  cgt_tracking: true
+  cgt_discount_eligible: true
+  cgt_discount_holding_period: 365
+  wash_sale_detection: true
+  wash_sale_period: 30
+
+alerts:
+  - type: dividend_income_summary
+    schedule: quarterly
+    message: "Quarterly dividend income summary with franking credits"
+
+  - type: cgt_event_detected
+    trigger: share_sale_detected
+    message: "Share sale detected - track CGT event and holding period"
+
+  - type: wash_sale_warning
+    trigger: repurchase_within_30_days
+    message: "Warning: Share repurchased within 30 days - potential wash sale"
+
+labels:
+  - name: "Tax Deductible"
+    description: "Share trading expense claimable"
+    color: "green"
+    auto_apply: false
+
+  - name: "Capital Gain"
+    description: "Capital gains event (CGT applicable)"
+    color: "gold"
+    auto_apply: true
+
+  - name: "Capital Loss"
+    description: "Capital loss (offset against gains)"
+    color: "brown"
+    auto_apply: false
+
+  - name: "Franked Dividend"
+    description: "Dividend with franking credits attached"
+    color: "teal"
+    auto_apply: true
+
+dependencies:
+  requires: []
+  conflicts_with: []
+
+metadata:
+  created: "2025-11-22"
+  version: "1.0.0"
+  author: "Agent Smith"
+  priority: 3