taxtank-core 0.23.3 → 0.23.4

package/bundles/taxtank-core.umd.js

@@ -4931,6 +4931,13 @@
         Property.prototype.isOneYearExemptionApplicable = function (sale) {
             return sale.grossCGT > 0 && this.getOwnershipDuration(sale, 'years') > 0;
         };
+        /**
+         * CGT is not applicable for properties acquired before 20.09.1985 (tax didn't exist before this date).
+         * https://taxtank.atlassian.net/wiki/spaces/TAXTANK/pages/4644110466/Tax+Return+MyTax+-+Online+Form ("Capital gains or losses" section)
+         */
+        Property.prototype.isCGTApplicable = function () {
+            return this.contractDate >= Property.preCGTAssetDate;
+        };
         /**
          * ownership duration from purchase till sale
          */
@@ -4948,6 +4955,11 @@
         };
         return Property;
     }(Property$1));
+    /**
+     * Property acquired before 20 September 1985 will generally be treated as pre-Capital Gains Tax (CGT) assets.
+     * Any assets acquired before this day are CGT exempt (because the tax didn't exist before this date).
+     */
+    Property.preCGTAssetDate = new Date(1985, 9, 20);
     __decorate([
         classTransformer.Type(function () { return Date; })
     ], Property.prototype, "contractDate", void 0);
@@ -6649,6 +6661,12 @@
         PropertyCollection.prototype.getSharedProperties = function () {
             return new PropertyCollection(this.items.filter(function (property) { return !property.isOwn(); }));
         };
+        /**
+         * Properties that are taxed and will be included in reports (Tax summary, My tax report, e.t.c.)
+         */
+        PropertyCollection.prototype.getTaxInclusive = function () {
+            return this.create(this.items.filter(function (property) { return property.category.isTaxInclusive; }));
+        };
         PropertyCollection.prototype.getUnsold = function () {
             return this.create(this.items.filter(function (property) { return !property.isSold(); }));
         };
@@ -6693,6 +6711,12 @@
             enumerable: false,
             configurable: true
         });
+        /**
+         * list of properties
+         */
+        PropertyCollection.prototype.getCGTApplicable = function () {
+            return this.create(this.items.filter(function (property) { return property.isCGTApplicable(); }));
+        };
         PropertyCollection.prototype.getOwnerOccupiedProperties = function () {
             return new PropertyCollection(this.items.filter(function (property) { return property.category.isOwnerOccupied(); }));
         };
@@ -6752,6 +6776,30 @@
         return PropertyCollection;
     }(Collection));
 
+    var PropertySaleCollection = /** @class */ (function (_super) {
+        __extends(PropertySaleCollection, _super);
+        function PropertySaleCollection() {
+            return _super !== null && _super.apply(this, arguments) || this;
+        }
+        Object.defineProperty(PropertySaleCollection.prototype, "grossCGT", {
+            get: function () {
+                return this.create(this.items.filter(function (propertySale) { return propertySale.grossCGT > 0; })).sumBy('grossCGT');
+            },
+            enumerable: false,
+            configurable: true
+        });
+        /**
+         * Property sales are CGT applicable unless it has "Principle place of residence" exemption type
+         */
+        PropertySaleCollection.prototype.getCGTApplicable = function () {
+            return this.create(this.items.filter(function (propertySale) { return propertySale.isCGTApplicable(); }));
+        };
+        PropertySaleCollection.prototype.getByPropertyShareIds = function (ids) {
+            return this.filterBy('share.id', ids);
+        };
+        return PropertySaleCollection;
+    }(Collection));
+
     /**
      * Enum with symbols based on depreciation LVP asset type
      */
@@ -9603,6 +9651,14 @@
             enumerable: false,
             configurable: true
         });
+        /**
+         * CGT is not applicable for sales with "Principle place of residence" exemption type.
+         * https://taxtank.atlassian.net/wiki/spaces/TAXTANK/pages/4644110466/Tax+Return+MyTax+-+Online+Form ("Capital gains or losses" section)
+         */
+        PropertySale.prototype.isCGTApplicable = function () {
+            var _a;
+            return ((_a = this.taxExemption) === null || _a === void 0 ? void 0 : _a.id) !== exports.TaxExemptionEnum.PPR;
+        };
         return PropertySale;
     }(PropertySale$1));
     __decorate([
@@ -9673,6 +9729,43 @@
         return MyTaxBusinessOrLosses;
     }());
 
+    ;
+    /**
+     * Report related to Property sales CGT details.
+     * All fields are about current year, except netCapitalLoss
+     *
+     */
+    var MyTaxCgt = /** @class */ (function () {
+        function MyTaxCgt() {
+        }
+        MyTaxCgt.createFrom = function (propertySales, properties, clientCapitalLoss) {
+            return classTransformer.plainToClass(MyTaxCgt, {
+                hasCapitalGain: !!propertySales.grossCGT,
+                hasExemption: this.isCGTApplicable(propertySales, properties),
+                netCapitalGain: propertySales.sumBy('netCGT'),
+                grossCapitalGain: propertySales.grossCGT,
+                netCapitalLoss: clientCapitalLoss
+            });
+        };
+        /**
+         * Exemption is applicable for PPR sales and properties acquired before Property.preCGTAssetDate
+         * https://taxtank.atlassian.net/wiki/spaces/TAXTANK/pages/4644110466/Tax+Return+MyTax+-+Online+Form ("Capital gains or losses" section)
+         */
+        MyTaxCgt.isCGTApplicable = function (sales, properties) {
+            return !sales.getCGTApplicable().length || !properties.getCGTApplicable().length;
+        };
+        return MyTaxCgt;
+    }());
+
+    /**
+     * https://taxtank.atlassian.net/wiki/spaces/TAXTANK/pages/4644110466/Tax+Return+MyTax+-+Online+Form ("Capital gains or losses" section)
+     */
+    exports.CgtExemptionAndRolloverCodeEnum = void 0;
+    (function (CgtExemptionAndRolloverCodeEnum) {
+        CgtExemptionAndRolloverCodeEnum[CgtExemptionAndRolloverCodeEnum["MAIN_RESIDENT_EXEMPTION_I"] = 0] = "MAIN_RESIDENT_EXEMPTION_I";
+        CgtExemptionAndRolloverCodeEnum[CgtExemptionAndRolloverCodeEnum["PRE_CGT_ASSET_J"] = 1] = "PRE_CGT_ASSET_J";
+    })(exports.CgtExemptionAndRolloverCodeEnum || (exports.CgtExemptionAndRolloverCodeEnum = {}));
+
     /**
      * Const with the categories for my-tax 'Deductions' report.
      * Grouped by ChartAccountsHeadingListEnum / ChartAccountsListEnum based on rules from documentation
@@ -16230,6 +16323,31 @@
         return MyTaxBusinessOrLossesForm;
     }(AbstractForm));
 
+    var MyTaxCgtForm = /** @class */ (function (_super) {
+        __extends(MyTaxCgtForm, _super);
+        function MyTaxCgtForm(gainsOrLosses) {
+            var _this = _super.call(this, {
+                hasCapitalGain: new forms.FormControl(gainsOrLosses.hasCapitalGain),
+                hasExemption: new forms.FormControl(gainsOrLosses.hasExemption),
+                exemptionType: new forms.FormControl(null, conditionalValidator(function () { return _this.get('hasExemption').value; }, forms.Validators.required)),
+                netCapitalGain: new forms.FormControl({
+                    value: gainsOrLosses.netCapitalGain,
+                    disabled: true
+                }),
+                grossCapitalGain: new forms.FormControl({
+                    value: gainsOrLosses.grossCapitalGain,
+                    disabled: true
+                }),
+                netCapitalLoss: new forms.FormControl({
+                    value: gainsOrLosses.netCapitalLoss,
+                    disabled: true
+                })
+            }) || this;
+            return _this;
+        }
+        return MyTaxCgtForm;
+    }(AbstractForm));
+
     var MyTaxDeductionsForm = /** @class */ (function (_super) {
         __extends(MyTaxDeductionsForm, _super);
         function MyTaxDeductionsForm(deductions) {
@@ -16805,6 +16923,8 @@
     exports.MyAccountHistory = MyAccountHistory;
     exports.MyTaxBusinessOrLosses = MyTaxBusinessOrLosses;
     exports.MyTaxBusinessOrLossesForm = MyTaxBusinessOrLossesForm;
+    exports.MyTaxCgt = MyTaxCgt;
+    exports.MyTaxCgtForm = MyTaxCgtForm;
     exports.MyTaxDeductions = MyTaxDeductions;
     exports.MyTaxDeductionsForm = MyTaxDeductionsForm;
     exports.MyTaxDividends = MyTaxDividends;
@@ -16858,6 +16978,7 @@
     exports.PropertyReportItemTransaction = PropertyReportItemTransaction;
     exports.PropertyReportItemTransactionCollection = PropertyReportItemTransactionCollection;
     exports.PropertySale = PropertySale;
+    exports.PropertySaleCollection = PropertySaleCollection;
     exports.PropertySaleService = PropertySaleService;
     exports.PropertySaleTaxExemptionMetadata = PropertySaleTaxExemptionMetadata;
     exports.PropertyService = PropertyService;