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