taxtank-core 0.28.69 → 0.28.71

package/bundles/taxtank-core.umd.js

@@ -3179,6 +3179,10 @@
         classTransformer.Type(function () { return SoleBusinessLossOffsetRule; })
     ], SoleBusinessLossOffsetRule.prototype, "parent", void 0);
 
+    /**
+     * If a sole trader business makes a tax loss in a current year, you can generally carry forward that loss and offset profit in future years.
+     * https://taxtank.atlassian.net/wiki/spaces/TAXTANK/pages/4641357930/Rules+when+a+business+makes+a+loss+Tax+Summary#Offsetting-current-year-business-losses
+     */
     var SoleBusinessLoss = /** @class */ (function (_super) {
         __extends(SoleBusinessLoss, _super);
         function SoleBusinessLoss() {
@@ -3738,14 +3742,14 @@
         };
         Object.defineProperty(TransactionBase.prototype, "amountWithGst", {
             get: function () {
-                return this.isGST ? +(this.amount * ChartAccounts.GSTCoefficient).toFixed(2) : this.amount;
+                return this.isGST ? this.amount * ChartAccounts.GSTCoefficient : this.amount;
             },
             enumerable: false,
             configurable: true
         });
         Object.defineProperty(TransactionBase.prototype, "gstAmount", {
             get: function () {
-                return +(this.amountWithGst - this.amount).toFixed(2);
+                return this.amountWithGst - this.amount;
             },
             enumerable: false,
             configurable: true
@@ -3758,6 +3762,9 @@
             configurable: true
         });
         Object.defineProperty(TransactionBase.prototype, "grossAmount", {
+            /**
+             * base grossAmount, extends in child classes
+             */
             get: function () {
                 return this.amount + this.gstAmount;
             },
@@ -3766,7 +3773,7 @@
         });
         Object.defineProperty(TransactionBase.prototype, "grossClaimAmount", {
             get: function () {
-                return +(this.grossAmount * (this.claimPercent / 100)).toFixed(2);
+                return this.grossAmount * this.claimRatio;
             },
             enumerable: false,
             configurable: true
@@ -4478,8 +4485,7 @@
             var _a, _b;
             return classTransformer.plainToClass(Transaction, Object.assign(params, this, {
                 amount: -((_a = this.currentYearForecast) === null || _a === void 0 ? void 0 : _a.amount) || 0,
-                claimAmount: ((_b = this.currentYearForecast) === null || _b === void 0 ? void 0 : _b.claimAmount) || 0,
-                date: this.purchaseDate
+                claimAmount: -((_b = this.currentYearForecast) === null || _b === void 0 ? void 0 : _b.claimAmount) || 0,
             }));
         };
         Object.defineProperty(Depreciation.prototype, "claimAmount", {
@@ -4495,26 +4501,21 @@
         });
         Object.defineProperty(Depreciation.prototype, "amountWithGst", {
             get: function () {
-                // only new assets
-                if (new FinancialYear(this.purchaseDate).year !== new FinancialYear().year) {
-                    return this.amount;
+                // gst applies only to new assets
+                if (this.isNew()) {
+                    return _super.prototype.amountWithGst;
                 }
-                return _super.prototype.amountWithGst;
-            },
-            enumerable: false,
-            configurable: true
-        });
-        Object.defineProperty(Depreciation.prototype, "grossAmount", {
-            /**
-             * @TODO temporary hack, in future backend should return negative numbers
-             */
-            get: function () {
-                var _a;
-                return -((_a = this.currentYearForecast) === null || _a === void 0 ? void 0 : _a.amount) - this.gstAmount;
+                return this.amount;
             },
             enumerable: false,
             configurable: true
         });
+        /**
+         * assets purchased in the current financial year
+         */
+        Depreciation.prototype.isNew = function () {
+            return new FinancialYear(this.purchaseDate).year === new FinancialYear().year;
+        };
         return Depreciation;
     }(Depreciation$1));
     Depreciation.WRITTEN_OFF_THRESHOLD = 300;
@@ -4745,12 +4746,12 @@
         Transaction.prototype.isAllocated = function (allocations) {
             return this.grossAmount === this.getAllocatedAmount(allocations);
         };
-        /**
-         * Get transaction allocated amount
-         */
         Transaction.prototype.getAllocatedAmount = function (allocations) {
             return allocations.filterBy('transaction.id', this.id).sumBy('amount');
         };
+        Transaction.prototype.getAllocatedClaimAmount = function (allocations) {
+            return this.getAllocatedAmount(allocations) * this.claimRatio;
+        };
         /**
          * Get transaction unallocated amount
          */
@@ -7594,27 +7595,42 @@
             return _super !== null && _super.apply(this, arguments) || this;
         }
         /**
-         * Calculate business losses applied to the current year
+         * Business loss applied in current year, includes previous year losses and current year losses for businesses matching offset rule
          */
         SoleBusinessLossesCollection.prototype.calculateBusinessLossApplied = function (transactions) {
             var _this = this;
-            var transactionsByBusinessIds = new CollectionDictionary(transactions, 'business.id');
-            // Dictionary with pairs key = business id, value = business claim amount
+            // claim amounts for businesses that can be applied to be reduced by prior year business losses
+            var claimAmountsByBusinessId = this.getClaimAmountsByBusinessId(transactions);
+            return Object.keys(claimAmountsByBusinessId.items).reduce(function (sum, businessId) {
+                var loss = _this.findBy('business.id', +businessId);
+                var lossOpenBalance = (loss === null || loss === void 0 ? void 0 : loss.openBalance) || 0;
+                // business loss can be applied to business profit or other income types profit in case in offset rule met
+                return sum + (loss.offsetRule ? lossOpenBalance : Math.min(lossOpenBalance, claimAmountsByBusinessId.get(businessId)));
+            }, 0);
+        };
+        /**
+         * Get business claim amounts that can be applied to be reduced by prior year business losses:
+         * businesses with income or businesses with a loss, but which met the non-commercial loss rules
+         * https://www.ato.gov.au/Business/Non-commercial-losses/
+         */
+        SoleBusinessLossesCollection.prototype.getClaimAmountsByBusinessId = function (transactions) {
+            var _this = this;
             var claimAmountsByBusinessId = new Dictionary([]);
-            transactionsByBusinessIds.keys.forEach(function (businessId) {
-                var businessClaimAmount = transactionsByBusinessIds
+            var transactionsByBusinessId = new CollectionDictionary(transactions, 'business.id');
+            transactionsByBusinessId.keys.forEach(function (businessId) {
+                var _a;
+                // business loss may not exist if, when creating a business, user didn't add losses for previous years
+                var lossOffsetRule = (_a = _this.findBy('business.id', +businessId)) === null || _a === void 0 ? void 0 : _a.offsetRule;
+                var businessClaimAmount = transactionsByBusinessId
                     .get(businessId)
                     .getClaimAmountByBusinessId(+businessId);
-                // only businesses with positive income are included in the calculation
-                if (businessClaimAmount > 0) {
-                    claimAmountsByBusinessId.add(businessId, businessClaimAmount);
+                // no way to apply loss for business without profit if offset rules not met
+                if (businessClaimAmount < 0 && !lossOffsetRule) {
+                    return;
                 }
+                claimAmountsByBusinessId.add(businessId, businessClaimAmount);
             });
-            return Object.keys(claimAmountsByBusinessId.items).reduce(function (sum, businessId) {
-                var _a;
-                var lossOpenBalance = ((_a = _this.findBy('business.id', +businessId)) === null || _a === void 0 ? void 0 : _a.openBalance) || 0;
-                return sum + Math.min(lossOpenBalance, claimAmountsByBusinessId.get(businessId));
-            }, 0);
+            return claimAmountsByBusinessId;
         };
         return SoleBusinessLossesCollection;
     }(Collection));
@@ -7868,18 +7884,12 @@
             if (depreciations === void 0) { depreciations = []; }
             return _super.call(this, __spreadArray(__spreadArray([], __read(transactions)), __read(depreciations.map(function (depreciation) { return depreciation.toTransaction(); })))) || this;
         }
-        /**
-         * Get business related transactions
-         */
-        TransactionCollection.prototype.getWithBusiness = function () {
-            return this.filter(function (transaction) { return !!transaction.business; });
+        TransactionCollection.prototype.getSoleTransactions = function () {
+            return this.filter(function (transaction) { return transaction.isSoleTank(); });
         };
         Object.defineProperty(TransactionCollection.prototype, "amount", {
-            /**
-             * Get total amount of all transactions in the collection
-             */
             get: function () {
-                return +this.items.reduce(function (sum, transaction) { return sum + transaction.amount; }, 0).toFixed(2);
+                return this.sumBy('amount');
             },
             enumerable: false,
             configurable: true
@@ -8101,17 +8111,17 @@
             return chartData;
         };
         /**
-         * user pays GST only from allocated part of income (the rest user didn't get, so don't have to pay)
-         *
-         * @param allocations
+         * user pays GST only from allocated part (or paid) of income
          */
-        TransactionCollection.prototype.calculateAllocatedGST = function (allocations) {
-            var allocationsByTransaction = allocations.groupBy('transaction.id');
-            var allocatedGST = 0;
+        TransactionCollection.prototype.calculateAllocatedClaimAmount = function (allocations) {
+            var allocatedClaimAmount = 0;
             this.filterBy('isGST', true).toArray().forEach(function (transaction) {
-                allocatedGST += allocationsByTransaction.get(transaction.id).sumBy('amount') * transaction.claimRatio * ChartAccounts.GSTRatio;
+                allocatedClaimAmount += transaction.getAllocatedClaimAmount(allocations);
             });
-            return allocatedGST;
+            return allocatedClaimAmount;
+        };
+        TransactionCollection.prototype.calculateAllocatedGST = function (allocations) {
+            return this.calculateAllocatedClaimAmount(allocations) * ChartAccounts.GSTRatio;
         };
         TransactionCollection.prototype.getAllocatedAmount = function (allocations) {
             return allocations.getByTransactionsIds(this.getIds()).sumBy('amount');
@@ -8175,23 +8185,11 @@
         function TransactionBaseCollection() {
             return _super !== null && _super.apply(this, arguments) || this;
         }
-        TransactionBaseCollection.prototype.filterByBusiness = function (business) {
-            return this.filterBy('business.id', business.id);
-        };
         TransactionBaseCollection.prototype.getClaimAmountByBusinessId = function (businessId) {
             return +this.filterBy('business.id', businessId).items.map(function (transaction) { return transaction instanceof Depreciation ? -transaction.claimAmount : transaction['claimAmount']; }).reduce(function (sum, claimAmount) { return sum + claimAmount; }, 0).toFixed(2);
         };
-        /**
-         * Get business related transactions
-         */
-        TransactionBaseCollection.prototype.getWithBusiness = function () {
-            return this.filter(function (transaction) { return !!transaction.business; });
-        };
-        TransactionBaseCollection.prototype.getIncomeTransactions = function () {
-            return this.create(this.items.filter(function (transaction) { return transaction.isIncome(); }));
-        };
-        TransactionBaseCollection.prototype.getExpenseTransactions = function () {
-            return this.create(this.items.filter(function (transaction) { return transaction.isExpense() && !transaction.isInterest(); }));
+        TransactionBaseCollection.prototype.getSoleTransactions = function () {
+            return this.filter(function (transaction) { return transaction.isSoleTank(); });
         };
         return TransactionBaseCollection;
     }(Collection));
@@ -8591,17 +8589,11 @@
         function DepreciationCollection() {
             return _super !== null && _super.apply(this, arguments) || this;
         }
-        /**
-         * Get business related transactions
-         */
-        DepreciationCollection.prototype.getWithBusiness = function () {
-            return this.filter(function (depreciation) { return !!depreciation.business; });
+        DepreciationCollection.prototype.getSoleTransactions = function () {
+            return this.filter(function (depreciation) { return depreciation.isSoleTank(); });
         };
-        /**
-         * assets purchased in the current financial year
-         */
         DepreciationCollection.prototype.getNew = function () {
-            return this.filter(function (depreciation) { return new FinancialYear(depreciation.purchaseDate).year === new FinancialYear().year; });
+            return this.filter(function (depreciation) { return depreciation.isNew(); });
         };
         Object.defineProperty(DepreciationCollection.prototype, "amount", {
             /**