{
  "name": "Foundation: Personal Living",
  "description": "Core personal expense categories for everyday living, aligned with ATO guidance",
  "layer": "foundation",
  "priority": 0,
  "applies_to": ["all"],
  "ato_aligned": true,
  "categories": [
    {
      "name": "Income",
      "parent": null,
      "description": "All income sources",
      "ato_section": "Income"
    },
    {
      "name": "Salary/Wages",
      "parent": "Income",
      "description": "Employment income from salary or wages",
      "ato_section": "Item 1"
    },
    {
      "name": "Other Income",
      "parent": "Income",
      "description": "Income not covered by other categories",
      "ato_section": "Item 24"
    },
    {
      "name": "Interest Income",
      "parent": "Income",
      "description": "Interest from bank accounts and investments",
      "ato_section": "Item 10"
    },
    {
      "name": "Food & Dining",
      "parent": null,
      "description": "Food and meal expenses"
    },
    {
      "name": "Groceries",
      "parent": "Food & Dining",
      "description": "Supermarket and grocery shopping"
    },
    {
      "name": "Restaurants",
      "parent": "Food & Dining",
      "description": "Dining out at restaurants"
    },
    {
      "name": "Cafes & Takeaway",
      "parent": "Food & Dining",
      "description": "Coffee shops and takeaway food"
    },
    {
      "name": "Housing & Utilities",
      "parent": null,
      "description": "Housing costs and utilities"
    },
    {
      "name": "Rent/Mortgage",
      "parent": "Housing & Utilities",
      "description": "Rent or mortgage payments"
    },
    {
      "name": "Electricity",
      "parent": "Housing & Utilities",
      "description": "Electricity bills"
    },
    {
      "name": "Gas",
      "parent": "Housing & Utilities",
      "description": "Gas bills"
    },
    {
      "name": "Water",
      "parent": "Housing & Utilities",
      "description": "Water bills"
    },
    {
      "name": "Internet & Phone",
      "parent": "Housing & Utilities",
      "description": "Internet and phone services"
    },
    {
      "name": "Home Maintenance",
      "parent": "Housing & Utilities",
      "description": "Repairs and maintenance for your home"
    },
    {
      "name": "Transportation",
      "parent": null,
      "description": "Transport and vehicle expenses"
    },
    {
      "name": "Fuel",
      "parent": "Transportation",
      "description": "Petrol and diesel for personal vehicles"
    },
    {
      "name": "Public Transport",
      "parent": "Transportation",
      "description": "Buses, trains, trams, ferries"
    },
    {
      "name": "Vehicle Registration",
      "parent": "Transportation",
      "description": "Vehicle registration and CTP insurance"
    },
    {
      "name": "Vehicle Maintenance",
      "parent": "Transportation",
      "description": "Car servicing and repairs"
    },
    {
      "name": "Parking & Tolls",
      "parent": "Transportation",
      "description": "Parking fees and road tolls"
    },
    {
      "name": "Healthcare & Insurance",
      "parent": null,
      "description": "Medical expenses and insurance"
    },
    {
      "name": "Medical",
      "parent": "Healthcare & Insurance",
      "description": "Doctor visits and medical expenses"
    },
    {
      "name": "Dental",
      "parent": "Healthcare & Insurance",
      "description": "Dental care expenses"
    },
    {
      "name": "Pharmacy",
      "parent": "Healthcare & Insurance",
      "description": "Prescription and over-the-counter medications"
    },
    {
      "name": "Health Insurance",
      "parent": "Healthcare & Insurance",
      "description": "Private health insurance premiums"
    },
    {
      "name": "Life Insurance",
      "parent": "Healthcare & Insurance",
      "description": "Life and income protection insurance"
    },
    {
      "name": "Personal & Lifestyle",
      "parent": null,
      "description": "Personal care and lifestyle expenses"
    },
    {
      "name": "Clothing & Footwear",
      "parent": "Personal & Lifestyle",
      "description": "Clothing and shoes for personal use"
    },
    {
      "name": "Personal Care",
      "parent": "Personal & Lifestyle",
      "description": "Haircuts, cosmetics, toiletries"
    },
    {
      "name": "Entertainment & Recreation",
      "parent": "Personal & Lifestyle",
      "description": "Entertainment, hobbies, and recreation"
    },
    {
      "name": "Fitness & Wellness",
      "parent": "Personal & Lifestyle",
      "description": "Gym memberships, fitness activities, wellness"
    },
    {
      "name": "Gifts & Donations",
      "parent": "Personal & Lifestyle",
      "description": "Gifts and charitable donations (donations may be tax deductible)",
      "ato_section": "D9"
    },
    {
      "name": "Shopping",
      "parent": null,
      "description": "Online shopping and retail purchases"
    },
    {
      "name": "Online Services",
      "parent": "Shopping",
      "description": "Online payment services and digital purchases"
    },
    {
      "name": "Banking & Fees",
      "parent": null,
      "description": "Banking fees and charges"
    },
    {
      "name": "Bank Fees",
      "parent": "Banking & Fees",
      "description": "Account keeping fees and transaction fees"
    },
    {
      "name": "Interest Charges",
      "parent": "Banking & Fees",
      "description": "Interest on personal loans and credit cards"
    },
    {
      "name": "Transfers",
      "parent": "Banking & Fees",
      "description": "Transfers between accounts"
    }
  ],
  "rules": [
    {
      "name": "groceries-supermarkets",
      "payee_pattern": "woolworths|coles|aldi|iga|foodland|costco|harris farm|fruit market|drakes|supa.*iga|ritchies|foodworks|friendly grocer",
      "category": "Groceries",
      "confidence": 0.95
    },
    {
      "name": "restaurants-dining",
      "payee_pattern": "restaurant|bistro|steakhouse|italian|chinese|thai|indian|japanese|korean|vietnamese|cafe.*restaurant",
      "category": "Restaurants",
      "confidence": 0.90
    },
    {
      "name": "cafes-coffee",
      "payee_pattern": "cafe|coffee|starbucks|gloria jeans|mccafe|donut king|boost juice",
      "category": "Cafes & Takeaway",
      "confidence": 0.90
    },
    {
      "name": "fast-food-takeaway",
      "payee_pattern": "mcdonald|kfc|hungry jack|domino|pizza hut|subway|nando|red rooster|grill'd|guzman|schnitz",
      "category": "Cafes & Takeaway",
      "confidence": 0.95
    },
    {
      "name": "fuel-petrol",
      "payee_pattern": "shell|bp|caltex|ampol|7-eleven|united.*petrol|metro.*petrol|mobil|esso",
      "category": "Fuel",
      "confidence": 0.95
    },
    {
      "name": "electricity-providers",
      "payee_pattern": "agl|origin|energy australia|red energy|alinta|simply energy|powershop|momentum energy|click energy|sumo|dodo.*power|lumo|people.*energy|diamond.*energy",
      "category": "Electricity",
      "confidence": 0.95
    },
    {
      "name": "gas-providers",
      "payee_pattern": "agl.*gas|origin.*gas|energy australia.*gas|simply energy.*gas|sumo.*gas",
      "category": "Gas",
      "confidence": 0.90
    },
    {
      "name": "water-providers",
      "payee_pattern": "water.*corporation|sydney.*water|yarra.*valley.*water|sa.*water|icon.*water|unitywater|hunter.*water|city west.*water",
      "category": "Water",
      "confidence": 0.95
    },
    {
      "name": "internet-telco",
      "payee_pattern": "telstra|optus|vodafone|tpg|iinet|aussie.*broadband|dodo|belong|internode|southern.*phone|exetel|spintel|tangerine|superloop|mate.*communicate",
      "category": "Internet & Phone",
      "confidence": 0.95
    },
    {
      "name": "public-transport",
      "payee_pattern": "opal|myki|go card|translink|metro.*trains|bus.*service|citylink",
      "category": "Public Transport",
      "confidence": 0.95
    },
    {
      "name": "parking-tolls",
      "payee_pattern": "secure.*parking|wilson.*parking|toll|e-tag|linkt|citylink|eastlink|go via",
      "category": "Parking & Tolls",
      "confidence": 0.95
    },
    {
      "name": "pharmacy-chemist",
      "payee_pattern": "chemist|pharmacy|priceline|terry white|amcal|blooms|soul pattinson|discount.*drug",
      "category": "Pharmacy",
      "confidence": 0.95
    },
    {
      "name": "health-insurance",
      "payee_pattern": "bupa|medibank|hcf|nib|ahm|health.*fund|health.*insurance",
      "category": "Health Insurance",
      "confidence": 0.95
    },
    {
      "name": "gym-fitness",
      "payee_pattern": "gym|fitness|anytime.*fitness|goodlife|f45|jetts|snap.*fitness|crossfit|yoga|pilates",
      "category": "Fitness & Wellness",
      "confidence": 0.90
    },
    {
      "name": "entertainment-streaming",
      "payee_pattern": "netflix|spotify|disney|stan|amazon.*prime|apple.*music|youtube.*premium|paramount|binge",
      "category": "Entertainment & Recreation",
      "confidence": 0.95
    },
    {
      "name": "entertainment-cinema",
      "payee_pattern": "hoyts|event.*cinema|village.*cinema|reading.*cinema|movie.*ticket",
      "category": "Entertainment & Recreation",
      "confidence": 0.95
    },
    {
      "name": "clothing-retail",
      "payee_pattern": "myer|david jones|target|kmart|big w|uniqlo|h&m|zara|cotton on|rebel.*sport|nike|adidas",
      "category": "Clothing & Footwear",
      "confidence": 0.85
    },
    {
      "name": "personal-care-services",
      "payee_pattern": "hair.*salon|barber|hairdresser|beauty|nail.*salon|spa|massage",
      "category": "Personal Care",
      "confidence": 0.90
    },
    {
      "name": "bank-fees",
      "payee_pattern": "account.*fee|monthly.*fee|transaction.*fee|atm.*fee|overdraft.*fee|international.*transaction.*fee",
      "category": "Bank Fees",
      "confidence": 0.95
    },
    {
      "name": "transfers-generic",
      "payee_pattern": "transfer|bpay|osko",
      "category": "Transfers",
      "confidence": 0.80
    },
    {
      "name": "paypal-generic",
      "payee_pattern": "PAYPAL",
      "category": "Online Services",
      "confidence": 0.60,
      "labels": ["$LABEL_GENERIC_PAYPAL"]
    }
  ],
  "labels": [],
  "name": "Foundation: Personal Living",
  "layer": "foundation",
  "metadata": {
    "version": "1.0.0",
    "priority": 0,
    "created": "2025-11-25",
    "ato_alignment": "2024-25 tax year",
    "recommended_for": ["new_users", "migration_users"]
  }
}