@novha/calc-engines 1.7.1 → 2.0.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist/corporate/australia/AustraliaCorporateTaxService.js +3 -0
- package/dist/corporate/australia/AustraliaCorporateTaxServiceImpl.js +71 -0
- package/dist/corporate/australia/domain/types.js +3 -0
- package/dist/corporate/canada/CanadaCorporateTaxServiceImpl.js +11 -9
- package/dist/corporate/canada/domain/types.js +1 -1
- package/dist/corporate/domain/types.js +2 -1
- package/dist/corporate/france/FranceCorporateTaxServiceImpl.js +16 -9
- package/dist/corporate/france/domain/types.js +1 -1
- package/dist/corporate/south-africa/SouthAfricaCorporateTaxServiceImpl.js +18 -13
- package/dist/corporate/south-africa/domain/types.js +1 -1
- package/dist/income-tax/australia/AustraliaIncomeTaxService.js +3 -0
- package/dist/income-tax/australia/AustraliaIncomeTaxServiceImpl.js +97 -0
- package/dist/income-tax/australia/domain/types.js +3 -0
- package/dist/index.js +9 -2
- package/dist/mortgage/australia/AustraliaMortgageService.js +3 -0
- package/dist/mortgage/australia/AustraliaMortgageServiceImpl.js +115 -0
- package/dist/mortgage/australia/domain/types.js +3 -0
- package/dist/types/corporate/australia/AustraliaCorporateTaxService.d.ts +4 -0
- package/dist/types/corporate/australia/AustraliaCorporateTaxServiceImpl.d.ts +9 -0
- package/dist/types/corporate/australia/domain/types.d.ts +34 -0
- package/dist/types/corporate/canada/domain/types.d.ts +2 -1
- package/dist/types/corporate/domain/types.d.ts +6 -0
- package/dist/types/corporate/france/domain/types.d.ts +2 -1
- package/dist/types/corporate/south-africa/domain/types.d.ts +2 -1
- package/dist/types/income-tax/australia/AustraliaIncomeTaxService.d.ts +4 -0
- package/dist/types/income-tax/australia/AustraliaIncomeTaxServiceImpl.d.ts +12 -0
- package/dist/types/income-tax/australia/domain/types.d.ts +35 -0
- package/dist/types/index.d.ts +6 -0
- package/dist/types/mortgage/australia/AustraliaMortgageService.d.ts +4 -0
- package/dist/types/mortgage/australia/AustraliaMortgageServiceImpl.d.ts +9 -0
- package/dist/types/mortgage/australia/domain/types.d.ts +55 -0
- package/jest.config.js +1 -1
- package/package.json +1 -1
- package/src/corporate/australia/AustraliaCorporateTaxService.ts +5 -0
- package/src/corporate/australia/AustraliaCorporateTaxServiceImpl.ts +88 -0
- package/src/corporate/australia/domain/types.ts +41 -0
- package/src/corporate/canada/CanadaCorporateTaxServiceImpl.ts +12 -9
- package/src/corporate/canada/domain/types.ts +2 -2
- package/src/corporate/domain/types.ts +6 -0
- package/src/corporate/france/FranceCorporateTaxServiceImpl.ts +17 -9
- package/src/corporate/france/domain/types.ts +2 -1
- package/src/corporate/south-africa/SouthAfricaCorporateTaxServiceImpl.ts +20 -14
- package/src/corporate/south-africa/domain/types.ts +3 -1
- package/src/income-tax/australia/AustraliaIncomeTaxService.ts +8 -0
- package/src/income-tax/australia/AustraliaIncomeTaxServiceImpl.ts +133 -0
- package/src/income-tax/australia/domain/types.ts +40 -0
- package/src/index.ts +21 -0
- package/src/mortgage/australia/AustraliaMortgageService.ts +5 -0
- package/src/mortgage/australia/AustraliaMortgageServiceImpl.ts +160 -0
- package/src/mortgage/australia/domain/types.ts +65 -0
- package/test/australia-corporate-tax.test.ts +97 -0
- package/test/australia-income-tax.test.ts +128 -0
- package/test/australia-mortgage.test.ts +125 -0
- package/tsconfig.test.json +9 -0
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"use strict";
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Object.defineProperty(exports, "__esModule", { value: true });
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//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiQXVzdHJhbGlhQ29ycG9yYXRlVGF4U2VydmljZS5qcyIsInNvdXJjZVJvb3QiOiIiLCJzb3VyY2VzIjpbIi4uLy4uLy4uL3NyYy9jb3Jwb3JhdGUvYXVzdHJhbGlhL0F1c3RyYWxpYUNvcnBvcmF0ZVRheFNlcnZpY2UudHMiXSwibmFtZXMiOltdLCJtYXBwaW5ncyI6IiIsInNvdXJjZXNDb250ZW50IjpbImltcG9ydCB7IElucHV0LCBSZXN1bHQsIFJ1bGVzIH0gZnJvbSBcIi4vZG9tYWluL3R5cGVzXCI7XG5cbmV4cG9ydCBpbnRlcmZhY2UgQXVzdHJhbGlhQ29ycG9yYXRlVGF4U2VydmljZSB7XG4gICAgY2FsY3VsYXRlKGlucHV0OiBJbnB1dCwgcnVsZXM6IFJ1bGVzKTogUmVzdWx0O1xufVxuIl19
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"use strict";
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Object.defineProperty(exports, "__esModule", { value: true });
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exports.AustraliaCorporateTaxServiceImpl = void 0;
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class AustraliaCorporateTaxServiceImpl {
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constructor(input, rules) {
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this._input = input;
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this._rules = rules;
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}
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calculate() {
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const regime = this._input.isSmallBusiness
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? this._rules.regimes.smallBusiness
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: this._rules.regimes.general;
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if (!regime) {
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throw new Error('Unknown tax regime');
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}
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if (regime.conditions?.maxTurnover !== undefined) {
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if (this._input.annualTurnover > regime.conditions.maxTurnover) {
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throw new Error('Small business regime not applicable: turnover exceeded');
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}
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}
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let tax = 0;
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let breakdowns = [];
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if (regime.type === 'flat') {
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tax = this._input.taxableIncome * regime.rate;
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breakdowns = [{
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from: '0',
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to: 'Above',
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rate: regime.rate,
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amount: tax,
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}];
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}
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else if (regime.type === 'progressive') {
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const result = this.calculateProgressiveTax(this._input.taxableIncome, regime.brackets);
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tax = result.total;
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breakdowns = result.breakdowns;
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}
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else {
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throw new Error('Unsupported regime type');
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}
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return {
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corporateTax: tax,
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effectiveTaxRate: this._input.taxableIncome > 0
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? (tax / this._input.taxableIncome) * 100
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: 0,
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breakdowns,
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};
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}
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calculateProgressiveTax(income, brackets) {
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let tax = 0;
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const breakdowns = [];
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for (const bracket of brackets) {
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if (income <= bracket.from)
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break;
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const upper = bracket.to === null ? income : Math.min(income, bracket.to);
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const taxableAmount = upper - bracket.from;
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if (taxableAmount > 0) {
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const bracketTax = taxableAmount * bracket.rate;
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tax += bracketTax;
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breakdowns.push({
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from: `${bracket.from}`,
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to: `${bracket.to ?? 'Above'}`,
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rate: bracket.rate,
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amount: bracketTax,
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});
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}
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}
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return { total: tax, breakdowns };
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}
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}
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exports.AustraliaCorporateTaxServiceImpl = AustraliaCorporateTaxServiceImpl;
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//# 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//# sourceMappingURL=data:application/json;base64,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
|
|
@@ -14,7 +14,7 @@ class CanadaCorporateTaxServiceImpl {
|
|
|
14
14
|
effectiveTaxRate: this._input.taxableIncome > 0
|
|
15
15
|
? (totalTax / this._input.taxableIncome) * 100
|
|
16
16
|
: 0,
|
|
17
|
-
|
|
17
|
+
breakdowns: result.breakdowns,
|
|
18
18
|
};
|
|
19
19
|
}
|
|
20
20
|
applyRules(rules, input) {
|
|
@@ -25,13 +25,13 @@ class CanadaCorporateTaxServiceImpl {
|
|
|
25
25
|
const tax = input.taxableIncome * regime.rate;
|
|
26
26
|
return {
|
|
27
27
|
tax,
|
|
28
|
-
|
|
28
|
+
breakdowns: [{ from: '0', to: 'Above', rate: regime.rate, amount: tax }],
|
|
29
29
|
};
|
|
30
30
|
}
|
|
31
31
|
if (regime.type === 'progressive') {
|
|
32
32
|
let remaining = input.taxableIncome;
|
|
33
33
|
let tax = 0;
|
|
34
|
-
const
|
|
34
|
+
const breakdowns = [];
|
|
35
35
|
for (const bracket of regime.brackets) {
|
|
36
36
|
if (remaining <= 0)
|
|
37
37
|
break;
|
|
@@ -40,15 +40,17 @@ class CanadaCorporateTaxServiceImpl {
|
|
|
40
40
|
const bracketTax = taxable * bracket.rate;
|
|
41
41
|
tax += bracketTax;
|
|
42
42
|
remaining -= taxable;
|
|
43
|
-
|
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44
|
-
|
|
45
|
-
:
|
|
46
|
-
|
|
43
|
+
breakdowns.push({
|
|
44
|
+
from: `${bracket.from}`,
|
|
45
|
+
to: `${bracket.to ?? 'Above'}`,
|
|
46
|
+
rate: bracket.rate,
|
|
47
|
+
amount: bracketTax,
|
|
48
|
+
});
|
|
47
49
|
}
|
|
48
|
-
return { tax,
|
|
50
|
+
return { tax, breakdowns };
|
|
49
51
|
}
|
|
50
52
|
throw new Error('Unsupported regime type');
|
|
51
53
|
}
|
|
52
54
|
}
|
|
53
55
|
exports.CanadaCorporateTaxServiceImpl = CanadaCorporateTaxServiceImpl;
|
|
54
|
-
//# sourceMappingURL=data:application/json;base64,
|
|
56
|
+
//# sourceMappingURL=data:application/json;base64,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
|
|
@@ -1,3 +1,3 @@
|
|
|
1
1
|
"use strict";
|
|
2
2
|
Object.defineProperty(exports, "__esModule", { value: true });
|
|
3
|
-
//# sourceMappingURL=data:application/json;base64,
|
|
3
|
+
//# sourceMappingURL=data:application/json;base64,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
|
|
@@ -1,2 +1,3 @@
|
|
|
1
1
|
"use strict";
|
|
2
|
-
|
|
2
|
+
Object.defineProperty(exports, "__esModule", { value: true });
|
|
3
|
+
//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoidHlwZXMuanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi8uLi8uLi9zcmMvY29ycG9yYXRlL2RvbWFpbi90eXBlcy50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiIiwic291cmNlc0NvbnRlbnQiOlsiZXhwb3J0IGludGVyZmFjZSBCcmVha2Rvd24ge1xuICAgIGZyb206IHN0cmluZztcbiAgICB0bzogc3RyaW5nO1xuICAgIHJhdGU6IG51bWJlcjtcbiAgICBhbW91bnQ6IG51bWJlcjtcbn0iXX0=
|
|
@@ -14,7 +14,7 @@ class FranceCorporateTaxServiceImpl {
|
|
|
14
14
|
effectiveTaxRate: this._input.taxableIncome > 0
|
|
15
15
|
? (totalTax / this._input.taxableIncome) * 100
|
|
16
16
|
: 0,
|
|
17
|
-
|
|
17
|
+
breakdowns: result.breakdowns,
|
|
18
18
|
};
|
|
19
19
|
}
|
|
20
20
|
applyRules(rules, input) {
|
|
@@ -30,13 +30,18 @@ class FranceCorporateTaxServiceImpl {
|
|
|
30
30
|
const tax = input.taxableIncome * regime.rate;
|
|
31
31
|
return {
|
|
32
32
|
tax,
|
|
33
|
-
|
|
33
|
+
breakdowns: [{
|
|
34
|
+
from: '0',
|
|
35
|
+
to: 'Above',
|
|
36
|
+
rate: regime.rate,
|
|
37
|
+
amount: tax
|
|
38
|
+
}]
|
|
34
39
|
};
|
|
35
40
|
}
|
|
36
41
|
if (regime.type === 'progressive') {
|
|
37
42
|
let remaining = input.taxableIncome;
|
|
38
43
|
let tax = 0;
|
|
39
|
-
const
|
|
44
|
+
const breakdowns = [];
|
|
40
45
|
for (const bracket of regime.brackets) {
|
|
41
46
|
if (remaining <= 0)
|
|
42
47
|
break;
|
|
@@ -45,15 +50,17 @@ class FranceCorporateTaxServiceImpl {
|
|
|
45
50
|
const bracketTax = taxable * bracket.rate;
|
|
46
51
|
tax += bracketTax;
|
|
47
52
|
remaining -= taxable;
|
|
48
|
-
|
|
49
|
-
|
|
50
|
-
:
|
|
51
|
-
|
|
53
|
+
breakdowns.push({
|
|
54
|
+
from: `${bracket.from}`,
|
|
55
|
+
to: `${bracket.to ?? 'Above'}`,
|
|
56
|
+
rate: bracket.rate,
|
|
57
|
+
amount: bracketTax,
|
|
58
|
+
});
|
|
52
59
|
}
|
|
53
|
-
return { tax,
|
|
60
|
+
return { tax, breakdowns };
|
|
54
61
|
}
|
|
55
62
|
throw new Error('Unsupported regime type');
|
|
56
63
|
}
|
|
57
64
|
}
|
|
58
65
|
exports.FranceCorporateTaxServiceImpl = FranceCorporateTaxServiceImpl;
|
|
59
|
-
//# sourceMappingURL=data:application/json;base64,
|
|
66
|
+
//# sourceMappingURL=data:application/json;base64,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
|
|
@@ -1,3 +1,3 @@
|
|
|
1
1
|
"use strict";
|
|
2
2
|
Object.defineProperty(exports, "__esModule", { value: true });
|
|
3
|
-
//# sourceMappingURL=data:application/json;base64,
|
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3
|
+
//# sourceMappingURL=data:application/json;base64,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
|
|
@@ -12,29 +12,32 @@ class SouthAfricaCorporateTaxServiceImpl {
|
|
|
12
12
|
throw new Error(`Unknown tax regime: ${this._input.regime}`);
|
|
13
13
|
}
|
|
14
14
|
let tax = 0;
|
|
15
|
-
let
|
|
15
|
+
let breakdowns = [];
|
|
16
16
|
if (rule.type === 'flat') {
|
|
17
17
|
tax = this._input.taxableIncome * rule.rate;
|
|
18
|
-
|
|
19
|
-
|
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20
|
-
|
|
18
|
+
breakdowns = [{
|
|
19
|
+
from: '0',
|
|
20
|
+
to: 'Above',
|
|
21
|
+
rate: rule.rate,
|
|
22
|
+
amount: tax
|
|
23
|
+
}];
|
|
21
24
|
}
|
|
22
25
|
if (rule.type === 'progressive') {
|
|
23
26
|
const result = this.calculateProgressiveTax(this._input.taxableIncome, rule.brackets);
|
|
24
27
|
tax = result.total;
|
|
25
|
-
|
|
28
|
+
breakdowns = result.breakdowns;
|
|
26
29
|
}
|
|
27
30
|
return {
|
|
28
31
|
corporateTax: tax,
|
|
29
32
|
effectiveTaxRate: this._input.taxableIncome > 0
|
|
30
33
|
? (tax / this._input.taxableIncome) * 100
|
|
31
34
|
: 0,
|
|
32
|
-
|
|
35
|
+
breakdowns,
|
|
33
36
|
};
|
|
34
37
|
}
|
|
35
38
|
calculateProgressiveTax(income, brackets) {
|
|
36
39
|
let tax = 0;
|
|
37
|
-
const
|
|
40
|
+
const breakdowns = [];
|
|
38
41
|
for (const bracket of brackets) {
|
|
39
42
|
if (income <= bracket.from)
|
|
40
43
|
continue;
|
|
@@ -43,14 +46,16 @@ class SouthAfricaCorporateTaxServiceImpl {
|
|
|
43
46
|
if (taxableAmount > 0) {
|
|
44
47
|
const bracketTax = taxableAmount * bracket.rate;
|
|
45
48
|
tax += bracketTax;
|
|
46
|
-
|
|
47
|
-
|
|
48
|
-
:
|
|
49
|
-
|
|
49
|
+
breakdowns.push({
|
|
50
|
+
from: `${bracket.from}`,
|
|
51
|
+
to: `${bracket.to ?? 'Above'}`,
|
|
52
|
+
rate: bracket.rate,
|
|
53
|
+
amount: bracketTax,
|
|
54
|
+
});
|
|
50
55
|
}
|
|
51
56
|
}
|
|
52
|
-
return { total: tax,
|
|
57
|
+
return { total: tax, breakdowns };
|
|
53
58
|
}
|
|
54
59
|
}
|
|
55
60
|
exports.SouthAfricaCorporateTaxServiceImpl = SouthAfricaCorporateTaxServiceImpl;
|
|
56
|
-
//# sourceMappingURL=data:application/json;base64,
|
|
61
|
+
//# sourceMappingURL=data:application/json;base64,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//# sourceMappingURL=data:application/json;base64,
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//# sourceMappingURL=data:application/json;base64,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//# sourceMappingURL=data:application/json;base64,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"use strict";
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Object.defineProperty(exports, "__esModule", { value: true });
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exports.AustraliaIncomeTaxServiceImpl = void 0;
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4
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+
class AustraliaIncomeTaxServiceImpl {
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5
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+
constructor(income, rules) {
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6
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+
this._income = income;
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7
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+
this._rules = rules;
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8
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+
}
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9
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+
calculateNetIncome() {
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10
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+
const { grossTax, bracketBreakdown } = this.computeTaxBracketBreakdown(this._income, this._rules);
|
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11
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+
const lito = this.computeLowIncomeTaxOffset(this._income, this._rules.lowIncomeTaxOffset);
|
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12
|
+
const incomeTax = Math.max(0, grossTax - lito);
|
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13
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+
const medicareLevy = this.computeMedicareLevy(this._income, this._rules.medicareLevy);
|
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14
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+
const totalDeductions = incomeTax + medicareLevy;
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15
|
+
const netIncome = this._income - totalDeductions;
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+
return {
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grossIncome: this._income,
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18
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+
incomeTax: this.round(incomeTax),
|
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medicareLevy: this.round(medicareLevy),
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20
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lowIncomeTaxOffset: this.round(lito),
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21
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+
totalDeductions: this.round(totalDeductions),
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22
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+
netIncome: this.round(netIncome),
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23
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+
effectiveTaxRate: this._income > 0 ? this.round(incomeTax / this._income, 4) : 0,
|
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24
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+
taxBracketBreakdown: bracketBreakdown,
|
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25
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+
};
|
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26
|
+
}
|
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27
|
+
computeTaxBracketBreakdown(income, rules) {
|
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28
|
+
let tax = 0;
|
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29
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+
const bracketBreakdown = [];
|
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30
|
+
for (let index = 0; index < rules.taxBrackets.length; index++) {
|
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31
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+
const bracket = rules.taxBrackets[index];
|
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32
|
+
if (income <= bracket.from) {
|
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+
bracketBreakdown.push({
|
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34
|
+
bracketIndex: index,
|
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35
|
+
bracketName: `Bracket ${index + 1}`,
|
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36
|
+
from: bracket.from,
|
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37
|
+
to: bracket.to ?? null,
|
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38
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+
rate: bracket.rate,
|
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39
|
+
amountInBracket: 0,
|
|
40
|
+
taxOnAmount: 0,
|
|
41
|
+
});
|
|
42
|
+
break;
|
|
43
|
+
}
|
|
44
|
+
const upper = bracket.to ?? income;
|
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45
|
+
const taxableAmount = Math.min(upper, income) - bracket.from;
|
|
46
|
+
if (taxableAmount > 0) {
|
|
47
|
+
const taxOnAmount = taxableAmount * bracket.rate;
|
|
48
|
+
tax += taxOnAmount;
|
|
49
|
+
bracketBreakdown.push({
|
|
50
|
+
bracketIndex: index,
|
|
51
|
+
bracketName: `Bracket ${index + 1}`,
|
|
52
|
+
from: bracket.from,
|
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53
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+
to: bracket.to ?? null,
|
|
54
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+
rate: bracket.rate,
|
|
55
|
+
amountInBracket: taxableAmount,
|
|
56
|
+
taxOnAmount,
|
|
57
|
+
});
|
|
58
|
+
}
|
|
59
|
+
else {
|
|
60
|
+
bracketBreakdown.push({
|
|
61
|
+
bracketIndex: index,
|
|
62
|
+
bracketName: `Bracket ${index + 1}`,
|
|
63
|
+
from: bracket.from,
|
|
64
|
+
to: bracket.to ?? null,
|
|
65
|
+
rate: bracket.rate,
|
|
66
|
+
amountInBracket: 0,
|
|
67
|
+
taxOnAmount: 0,
|
|
68
|
+
});
|
|
69
|
+
}
|
|
70
|
+
}
|
|
71
|
+
return { grossTax: tax, bracketBreakdown };
|
|
72
|
+
}
|
|
73
|
+
computeLowIncomeTaxOffset(income, lito) {
|
|
74
|
+
if (income <= lito.phaseOutStart) {
|
|
75
|
+
return lito.maxOffset;
|
|
76
|
+
}
|
|
77
|
+
if (income >= lito.phaseOutEnd) {
|
|
78
|
+
return 0;
|
|
79
|
+
}
|
|
80
|
+
const reduction = (income - lito.phaseOutStart) * lito.phaseOutRate;
|
|
81
|
+
return Math.max(0, lito.maxOffset - reduction);
|
|
82
|
+
}
|
|
83
|
+
computeMedicareLevy(income, medicare) {
|
|
84
|
+
if (income <= medicare.shadingInThreshold) {
|
|
85
|
+
return 0;
|
|
86
|
+
}
|
|
87
|
+
if (income <= medicare.fullLevyThreshold) {
|
|
88
|
+
return (income - medicare.shadingInThreshold) * medicare.reductionRate;
|
|
89
|
+
}
|
|
90
|
+
return income * medicare.rate;
|
|
91
|
+
}
|
|
92
|
+
round(value, decimals = 2) {
|
|
93
|
+
return Number(value.toFixed(decimals));
|
|
94
|
+
}
|
|
95
|
+
}
|
|
96
|
+
exports.AustraliaIncomeTaxServiceImpl = AustraliaIncomeTaxServiceImpl;
|
|
97
|
+
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lito);\n        const medicareLevy = this.computeMedicareLevy(\n            this._income,\n            this._rules.medicareLevy,\n        );\n\n        const totalDeductions = incomeTax + medicareLevy;\n        const netIncome = this._income - totalDeductions;\n\n        return {\n            grossIncome: this._income,\n            incomeTax: this.round(incomeTax),\n            medicareLevy: this.round(medicareLevy),\n            lowIncomeTaxOffset: this.round(lito),\n            totalDeductions: this.round(totalDeductions),\n            netIncome: this.round(netIncome),\n            effectiveTaxRate: this._income > 0 ? this.round(incomeTax / this._income, 4) : 0,\n            taxBracketBreakdown: bracketBreakdown,\n        };\n    }\n\n    private computeTaxBracketBreakdown(\n        income: number,\n        rules: IncomeTaxRules,\n    ): { grossTax: number; bracketBreakdown: BracketAllocation[] } {\n        let tax = 0;\n        const bracketBreakdown: BracketAllocation[] = [];\n\n        for (let index = 0; index < rules.taxBrackets.length; index++) {\n            const bracket = rules.taxBrackets[index];\n\n            if (income <= bracket.from) {\n                bracketBreakdown.push({\n                    bracketIndex: index,\n                    bracketName: `Bracket ${index + 1}`,\n                    from: bracket.from,\n                    to: bracket.to ?? null,\n                    rate: bracket.rate,\n                    amountInBracket: 0,\n                    taxOnAmount: 0,\n                });\n                break;\n            }\n\n            const upper = bracket.to ?? income;\n            const taxableAmount = Math.min(upper, income) - bracket.from;\n\n            if (taxableAmount > 0) {\n                const taxOnAmount = taxableAmount * bracket.rate;\n                tax += taxOnAmount;\n                bracketBreakdown.push({\n                    bracketIndex: index,\n                    bracketName: `Bracket ${index + 1}`,\n                    from: bracket.from,\n                    to: bracket.to ?? null,\n                    rate: bracket.rate,\n                    amountInBracket: taxableAmount,\n                    taxOnAmount,\n                });\n            } else {\n                bracketBreakdown.push({\n                    bracketIndex: index,\n                    bracketName: `Bracket ${index + 1}`,\n                    from: bracket.from,\n                    to: bracket.to ?? null,\n                    rate: bracket.rate,\n                    amountInBracket: 0,\n                    taxOnAmount: 0,\n                });\n            }\n        }\n\n        return { grossTax: tax, bracketBreakdown };\n    }\n\n    private computeLowIncomeTaxOffset(income: number, lito: LowIncomeTaxOffset): number {\n        if (income <= lito.phaseOutStart) {\n            return lito.maxOffset;\n        }\n\n        if (income >= lito.phaseOutEnd) {\n            return 0;\n        }\n\n        const reduction = (income - lito.phaseOutStart) * lito.phaseOutRate;\n        return Math.max(0, lito.maxOffset - reduction);\n    }\n\n    private computeMedicareLevy(income: number, medicare: MedicareLevyRules): number {\n        if (income <= medicare.shadingInThreshold) {\n            return 0;\n        }\n\n        if (income <= medicare.fullLevyThreshold) {\n            return (income - medicare.shadingInThreshold) * medicare.reductionRate;\n        }\n\n        return income * medicare.rate;\n    }\n\n    private round(value: number, decimals = 2): number {\n        return Number(value.toFixed(decimals));\n    }\n}\n"]}
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"use strict";
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Object.defineProperty(exports, "__esModule", { value: true });
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//# sourceMappingURL=data:application/json;base64,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CHANGED
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@@ -14,7 +14,7 @@ var __exportStar = (this && this.__exportStar) || function(m, exports) {
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for (var p in m) if (p !== "default" && !Object.prototype.hasOwnProperty.call(exports, p)) __createBinding(exports, m, p);
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-
exports.SouthAfricaCorporateTaxService = exports.SouthAfricaMortgageService = exports.SouthAfricaIncomeTaxService = exports.FranceCorporateTaxService = exports.FranceMortgageService = exports.FranceIncomeTaxService = exports.CanadaCorporateTaxService = exports.CanadaMortgageService = exports.CanadaIncomeTaxService = exports.CalculatorType = void 0;
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exports.AustraliaCorporateTaxService = exports.AustraliaMortgageService = exports.AustraliaIncomeTaxService = exports.SouthAfricaCorporateTaxService = exports.SouthAfricaMortgageService = exports.SouthAfricaIncomeTaxService = exports.FranceCorporateTaxService = exports.FranceMortgageService = exports.FranceIncomeTaxService = exports.CanadaCorporateTaxService = exports.CanadaMortgageService = exports.CanadaIncomeTaxService = exports.CalculatorType = void 0;
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var types_1 = require("./shared/domain/types");
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Object.defineProperty(exports, "CalculatorType", { enumerable: true, get: function () { return types_1.CalculatorType; } });
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// Canada
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@@ -38,5 +38,12 @@ var SouthAfricaMortgageServiceImpl_1 = require("./mortgage/south-africa/SouthAfr
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Object.defineProperty(exports, "SouthAfricaMortgageService", { enumerable: true, get: function () { return SouthAfricaMortgageServiceImpl_1.SouthAfricaMortgageServiceImpl; } });
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var SouthAfricaCorporateTaxServiceImpl_1 = require("./corporate/south-africa/SouthAfricaCorporateTaxServiceImpl");
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Object.defineProperty(exports, "SouthAfricaCorporateTaxService", { enumerable: true, get: function () { return SouthAfricaCorporateTaxServiceImpl_1.SouthAfricaCorporateTaxServiceImpl; } });
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// Australia
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var AustraliaIncomeTaxServiceImpl_1 = require("./income-tax/australia/AustraliaIncomeTaxServiceImpl");
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Object.defineProperty(exports, "AustraliaIncomeTaxService", { enumerable: true, get: function () { return AustraliaIncomeTaxServiceImpl_1.AustraliaIncomeTaxServiceImpl; } });
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var AustraliaMortgageServiceImpl_1 = require("./mortgage/australia/AustraliaMortgageServiceImpl");
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Object.defineProperty(exports, "AustraliaMortgageService", { enumerable: true, get: function () { return AustraliaMortgageServiceImpl_1.AustraliaMortgageServiceImpl; } });
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var AustraliaCorporateTaxServiceImpl_1 = require("./corporate/australia/AustraliaCorporateTaxServiceImpl");
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Object.defineProperty(exports, "AustraliaCorporateTaxService", { enumerable: true, get: function () { return AustraliaCorporateTaxServiceImpl_1.AustraliaCorporateTaxServiceImpl; } });
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__exportStar(require("./income-tax/domain/types"), exports);
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//# sourceMappingURL=data:application/json;base64,
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+
//# 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@@ -0,0 +1,3 @@
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1
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"use strict";
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2
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Object.defineProperty(exports, "__esModule", { value: true });
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3
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