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

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+# Primary Income Templates
+
+Choose ONE template that matches your main source of income.
+
+## Available Templates
+
+- `payg-employee.yaml` - Salary/wage earner
+- `sole-trader.yaml` - ABN holder, contractor, quarterly BAS
+- `small-business.yaml` - Business owner with employees
+- `retiree.yaml` - Superannuation/pension income
+- `student.yaml` - Minimal income, government payments, HECS
+
+## YAML Schema
+
+```yaml
+name: Template Name
+layer: primary
+description: |
+  Multi-line description of this template.
+
+categories:
+  - name: "Category Name"
+    parent: null  # or "Parent Category Name"
+    description: "Category purpose"
+
+rules:
+  - id: unique-rule-id
+    pattern: "regex pattern"
+    category: "Target Category"
+    confidence: high|medium|low
+    description: "What this rule does"
+
+tax_tracking:
+  bas_enabled: true|false
+  gst_method: cash|accrual
+  # ... other tax config
+
+alerts:
+  - type: alert_type
+    schedule: quarterly|monthly
+    message: "Alert message"
+
+dependencies:
+  requires: []
+  conflicts_with: ["other-template-id"]
+
+metadata:
+  created: "YYYY-MM-DD"
+  version: "1.0.0"
+  priority: 1
+```

skills/agent-smith/assets/templates/primary/payg-employee.yaml

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+name: PAYG Employee
+layer: primary
+description: |
+  Salary or wage earner with tax withheld by employer.
+  Suitable for standard employment situations with work-related expense deductions.
+
+categories:
+  - name: "Salary/Wages"
+    parent: null
+    description: "Employment income from salary or wages"
+
+  - name: "PAYG Tax Withheld"
+    parent: null
+    description: "Tax withheld from salary by employer"
+
+  - name: "Work Expenses"
+    parent: null
+    description: "Work-related expenses that may be tax deductible"
+
+  - name: "Work Expenses:Uniforms"
+    parent: "Work Expenses"
+    description: "Uniforms, protective clothing, laundry"
+
+  - name: "Work Expenses:Tools & Equipment"
+    parent: "Work Expenses"
+    description: "Tools and equipment required for work"
+
+  - name: "Work Expenses:Vehicle"
+    parent: "Work Expenses"
+    description: "Vehicle expenses for work travel (excl. commuting)"
+
+  - name: "Work Expenses:Self-Education"
+    parent: "Work Expenses"
+    description: "Study directly related to current employment"
+
+labels:
+  - name: "Tax Deductible"
+    description: "Work-related expense claimable on tax return"
+    color: "green"
+    auto_apply: false
+
+  - name: "Requires Receipt"
+    description: "Receipt required for ATO substantiation"
+    color: "yellow"
+    auto_apply: false
+
+  - name: "Work Expense"
+    description: "Work-related expense"
+    color: "purple"
+    auto_apply: true
+
+rules:
+  - id: salary-payment
+    pattern: "salary|wage.*payment|payroll|fortnightly.*pay"
+    category: "Salary/Wages"
+    confidence: high
+    description: "Detect regular salary/wage payments"
+
+  - id: payg-tax
+    pattern: "PAYG.*tax|tax.*withheld|ATO.*payment"
+    category: "PAYG Tax Withheld"
+    confidence: high
+    description: "Detect PAYG tax withholding"
+
+  - id: uniform-expense
+    pattern: "uniform|workwear|protective.*clothing|laundry.*work"
+    category: "Work Expenses:Uniforms"
+    confidence: medium
+    description: "Detect uniform and protective clothing expenses"
+    labels: ["Tax Deductible", "Work Expense"]
+
+  - id: work-tools
+    pattern: "tools?|equipment|laptop.*work|computer.*work"
+    category: "Work Expenses:Tools & Equipment"
+    confidence: medium
+    description: "Detect work tool and equipment purchases"
+    labels: ["Tax Deductible", "Requires Receipt", "Work Expense"]
+
+  - id: work-vehicle
+    pattern: "fuel.*work|parking.*work|tolls.*work|uber.*work"
+    category: "Work Expenses:Vehicle"
+    confidence: low
+    description: "Detect work-related vehicle expenses (requires verification)"
+    labels: ["Tax Deductible", "Requires Receipt", "Work Expense"]
+
+tax_tracking:
+  bas_enabled: false
+  payment_summary_reconciliation: true
+  work_expense_threshold: 300
+  logbook_required: false
+
+alerts:
+  - type: work_expense_threshold
+    trigger: annual_total_exceeds
+    threshold: 300
+    category: "Work Expenses"
+    message: "Work expenses exceed $300 - ensure you have receipts for all claims"
+
+  - type: eofy_reminder
+    schedule: annual
+    before_date: "06-15"
+    message: "EOFY approaching - gather payment summary and work expense receipts"
+
+dependencies:
+  requires: []
+  conflicts_with: ["sole-trader", "small-business"]
+
+metadata:
+  created: "2025-11-22"
+  version: "1.0.0"
+  author: "Agent Smith"
+  priority: 1

skills/agent-smith/assets/templates/primary/sole-trader.yaml

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+name: Sole Trader / Contractor
+layer: primary
+description: |
+  ABN holder running a business as a sole trader or independent contractor.
+  Includes quarterly BAS obligations and GST tracking.
+
+categories:
+  - name: "Business Income"
+    parent: null
+    description: "Income from ABN-related business activities"
+
+  - name: "Business Expenses"
+    parent: null
+    description: "Tax-deductible business expenses"
+
+  - name: "Business Expenses:Office Supplies"
+    parent: "Business Expenses"
+    description: "Stationery, software, subscriptions"
+
+  - name: "Business Expenses:Travel"
+    parent: "Business Expenses"
+    description: "Business travel and accommodation"
+
+  - name: "Business Expenses:Home Office"
+    parent: "Business Expenses"
+    description: "Home office expenses (percentage allocation)"
+
+  - name: "Business Expenses:Professional Development"
+    parent: "Business Expenses"
+    description: "Training, courses, professional memberships"
+
+  - name: "Business Expenses:Marketing"
+    parent: "Business Expenses"
+    description: "Advertising, website, business cards"
+
+  - name: "GST Collected"
+    parent: "Business Income"
+    description: "GST component of business income"
+
+  - name: "GST Paid"
+    parent: "Business Expenses"
+    description: "GST component of business expenses"
+
+labels:
+  - name: "Tax Deductible"
+    description: "Business expense claimable on tax return"
+    color: "green"
+    auto_apply: false
+
+  - name: "GST Applicable"
+    description: "Includes GST component for BAS"
+    color: "blue"
+    auto_apply: true
+
+  - name: "Business Use"
+    description: "Business-related expense or income"
+    color: "purple"
+    auto_apply: true
+
+  - name: "Home Office"
+    description: "Home office percentage claim"
+    color: "brown"
+    auto_apply: false
+
+  - name: "Input Tax Credit"
+    description: "Eligible for GST credit on BAS"
+    color: "darkblue"
+    auto_apply: false
+
+rules:
+  - id: abn-payment-detection
+    pattern: "ABN.*payment|invoice.*paid|client.*payment|contractor.*payment"
+    category: "Business Income"
+    confidence: high
+    description: "Detect ABN payments from clients"
+    labels: ["Business Use", "GST Applicable"]
+
+  - id: home-office-percentage
+    pattern: "electricity|internet|rent|mortgage.*interest"
+    category: "Business Expenses:Home Office"
+    confidence: medium
+    percentage: 20
+    description: "Allocate home expenses to business use"
+    requires_user_confirmation: true
+    labels: ["Tax Deductible", "Business Use", "Home Office"]
+
+  - id: office-supplies
+    pattern: "officeworks|staples|adobe|microsoft.*365|canva|software"
+    category: "Business Expenses:Office Supplies"
+    confidence: high
+    description: "Detect office supply and software purchases"
+    labels: ["Tax Deductible", "Business Use", "GST Applicable"]
+
+  - id: professional-development
+    pattern: "course|training|conference|webinar|udemy|coursera|linkedin.*learning"
+    category: "Business Expenses:Professional Development"
+    confidence: medium
+    description: "Detect professional development expenses"
+    labels: ["Tax Deductible", "Business Use", "GST Applicable"]
+
+  - id: marketing-expense
+    pattern: "google.*ads|facebook.*ads|instagram.*ads|domain.*registration|web.*hosting|vistaprint"
+    category: "Business Expenses:Marketing"
+    confidence: high
+    description: "Detect marketing and advertising expenses"
+    labels: ["Tax Deductible", "Business Use", "GST Applicable"]
+
+tax_tracking:
+  bas_enabled: true
+  bas_frequency: quarterly
+  gst_method: cash
+  instant_asset_writeoff: true
+  instant_asset_threshold: 20000
+  home_office_percentage: 20
+
+alerts:
+  - type: quarterly_bas_reminder
+    schedule: quarterly
+    before_days: 14
+    message: "BAS due in 14 days - ensure all invoices and expenses are recorded"
+
+  - type: instant_asset_threshold
+    trigger: transaction_over_threshold
+    threshold: 20000
+    message: "Purchase over $20k - may require depreciation schedule instead of instant write-off"
+
+  - type: gst_registration_threshold
+    trigger: annual_income_exceeds
+    threshold: 75000
+    category: "Business Income"
+    message: "Business income approaching $75k - GST registration may be required"
+
+dependencies:
+  requires: []
+  conflicts_with: ["payg-employee", "small-business"]
+
+metadata:
+  created: "2025-11-22"
+  version: "1.0.0"
+  author: "Agent Smith"
+  priority: 1