taxtank-core 0.28.70 → 0.28.73

package/fesm2015/taxtank-core.js

@@ -2409,6 +2409,10 @@ __decorate([
     Type(() => 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
+ */
 class SoleBusinessLoss extends SoleBusinessLoss$1 {
     constructor() {
         super(...arguments);
@@ -4198,6 +4202,24 @@ class BasReport extends BasReport$1 {
     get taxWithheldTotal() {
         return this.taxWithheldSalary + this.taxWithheldNoABN;
     }
+    get paygTaxInstalmentOwedToATO() {
+        return this.paygTaxInstalment > 0 ? this.paygTaxInstalment : 0;
+    }
+    get paygTaxInstalmentOwedByATO() {
+        return this.paygTaxInstalment < 0 ? Math.abs(this.paygTaxInstalment) : 0;
+    }
+    get fuelTaxCreditOwedToATO() {
+        return this.fuelTaxCredit < 0 ? this.fuelTaxCredit : 0;
+    }
+    get fuelTaxCreditOwedByATO() {
+        return this.fuelTaxCredit > 0 ? Math.abs(this.fuelTaxCredit) : 0;
+    }
+    get owesToATO() {
+        return this.incomeGST + this.taxWithheldTotal + this.paygTaxInstalmentOwedToATO + this.fuelTaxCreditOwedToATO;
+    }
+    get owedByATO() {
+        return this.expenseGST + this.paygTaxInstalmentOwedByATO + this.fuelTaxCreditOwedByATO;
+    }
     /**
      * GST payable to the ATO, or refundable from the ATO in case it's negative
      */
@@ -5991,26 +6013,40 @@ class Dictionary {
 
 class SoleBusinessLossesCollection extends Collection {
     /**
-     * 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
      */
     calculateBusinessLossApplied(transactions) {
-        const 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
+        const claimAmountsByBusinessId = this.getClaimAmountsByBusinessId(transactions);
+        return Object.keys(claimAmountsByBusinessId.items).reduce((sum, businessId) => {
+            const loss = this.findBy('business.id', +businessId);
+            const 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/
+     */
+    getClaimAmountsByBusinessId(transactions) {
         const claimAmountsByBusinessId = new Dictionary([]);
-        transactionsByBusinessIds.keys.forEach((businessId) => {
-            const businessClaimAmount = transactionsByBusinessIds
+        const transactionsByBusinessId = new CollectionDictionary(transactions, 'business.id');
+        transactionsByBusinessId.keys.forEach((businessId) => {
+            var _a;
+            // business loss may not exist if, when creating a business, user didn't add losses for previous years
+            const lossOffsetRule = (_a = this.findBy('business.id', +businessId)) === null || _a === void 0 ? void 0 : _a.offsetRule;
+            const 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((sum, businessId) => {
-            var _a;
-            const 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;
     }
 }
 
@@ -10466,6 +10502,16 @@ class SoleInvoiceService extends RestService {
     sendEmail(invoice) {
         return this.http.post(`${this.environment.apiV2}/${this.url}/${invoice.id}/send`, {});
     }
+    /**
+     * Return the next number from the last invoice.
+     * Basically needed to create a new invoice to show its number when the invoice has not yet been sent to the backend
+     */
+    getNewInvoiceNumber() {
+        if (!this.cache) {
+            return 0;
+        }
+        return last(this.cache).number + 1;
+    }
 }
 SoleInvoiceService.ɵfac = i0.ɵɵngDeclareFactory({ minVersion: "12.0.0", version: "12.2.15", ngImport: i0, type: SoleInvoiceService, deps: null, target: i0.ɵɵFactoryTarget.Injectable });
 SoleInvoiceService.ɵprov = i0.ɵɵngDeclareInjectable({ minVersion: "12.0.0", version: "12.2.15", ngImport: i0, type: SoleInvoiceService, providedIn: 'root' });
@@ -16044,31 +16090,37 @@ class SoleInvoiceItemForm extends AbstractForm {
     }
 }
 
+/**
+ * Form is divided into two groups, since the creation of Sole invoice takes place in two steps:
+ * a common invoice data and sole invoice items.
+ */
 class SoleInvoiceForm extends AbstractForm {
     constructor(invoice, soleDetailsGST, 
     // default template to be preselected
     defaultTemplate) {
         super({
-            dateFrom: new FormControl(invoice.dateFrom || new Date(), Validators.required),
-            dateTo: new FormControl(invoice.dateTo, Validators.required),
+            commonData: new FormGroup({
+                dateFrom: new FormControl(invoice.dateFrom || new Date(), Validators.required),
+                dateTo: new FormControl(invoice.dateTo, Validators.required),
+                payer: new FormControl(invoice.payer, Validators.required),
+                taxType: new FormControl(invoice.taxType, Validators.required),
+                bankAccount: new FormControl(invoice.bankAccount, Validators.required),
+                reference: new FormControl(invoice.reference)
+            }),
             items: new FormArray((invoice.items || [plainToClass(SoleInvoiceItem, {})]).map((item) => new SoleInvoiceItemForm(item))),
-            payer: new FormControl(invoice.payer, Validators.required),
-            taxType: new FormControl(invoice.taxType, Validators.required),
-            bankAccount: new FormControl(invoice.bankAccount, Validators.required),
-            reference: new FormControl(invoice.reference)
         }, invoice);
         this.invoice = invoice;
         this.soleDetailsGST = soleDetailsGST;
         this.defaultTemplate = defaultTemplate;
         // we need invoice template only for new invoices
         if (!invoice.id) {
-            this.addControl('template', new FormControl(this.defaultTemplate));
+            (this.commonData).addControl('template', new FormControl(this.defaultTemplate));
             this.updateTemplateRelatedFields(this.defaultTemplate);
         }
         // invoice.taxType is always NONE ('No Tax') when soleDetails.isGST === false
         if (!this.soleDetailsGST) {
-            this.get('taxType').setValue(SoleInvoiceTaxTypeEnum.NO_TAX);
-            this.get('taxType').disable();
+            this.commonData.get('taxType').setValue(SoleInvoiceTaxTypeEnum.NO_TAX);
+            this.commonData.get('taxType').disable();
             // Items isGST is not available when invoice.taxType === NONE ('No Tax')
             this.items.controls.forEach((itemForm) => {
                 this.disableItemGST(itemForm);
@@ -16088,8 +16140,8 @@ class SoleInvoiceForm extends AbstractForm {
                 this.listenItemChartAccountsChanges(itemForm);
             });
         }
-        // nothing to listen if template field is not учшые (edit invoice case)
-        if (this.contains('template')) {
+        // nothing to listen if template field is not exist (edit invoice case)
+        if ((this.commonData).contains('template')) {
             this.listenTemplateChanges();
         }
     }
@@ -16106,15 +16158,20 @@ class SoleInvoiceForm extends AbstractForm {
         this.items.removeAt(index);
     }
     submit(data = {}) {
-        // @TODO Alex TT-2190: move child custom forms submit to Abstract Form
-        const items = this.items.controls.map((control) => control.submit());
-        return super.submit(merge(data, { items }));
+        this.submitted = true;
+        this.markAllAsTouched();
+        if (!this.disabled && !this.valid) {
+            return null;
+        }
+        const invoiceInstance = this.currentValue;
+        this.onSubmit.emit(invoiceInstance);
+        return invoiceInstance;
     }
     /**
      * Update default values from selected invoice template
      */
     listenTemplateChanges() {
-        this.get('template').valueChanges.subscribe((template) => {
+        this.commonData.get('template').valueChanges.subscribe((template) => {
             this.updateTemplateRelatedFields(template);
         });
     }
@@ -16122,7 +16179,7 @@ class SoleInvoiceForm extends AbstractForm {
      * GST is not available for items when invoice.taxType === NONE
      */
     listenTaxTypeChanges() {
-        this.get('taxType').valueChanges.subscribe((type) => {
+        this.commonData.get('taxType').valueChanges.subscribe((type) => {
             this.items.controls.forEach((itemForm) => {
                 const chartAccounts = itemForm.get('chartAccounts').value;
                 // Item GST is available when invoice.taxType !== NONE ('No Tax')
@@ -16135,18 +16192,18 @@ class SoleInvoiceForm extends AbstractForm {
         });
     }
     updateTemplateRelatedFields(template) {
-        this.get('bankAccount').setValue(template.bankAccount);
-        const dateFrom = this.get('dateFrom').value;
+        this.commonData.get('bankAccount').setValue(template.bankAccount);
+        const dateFrom = this.commonData.get('dateFrom').value;
         if (dateFrom) {
-            this.get('dateTo').setValue(new Date(dateFrom.getTime() + template.termTime));
+            this.commonData.get('dateTo').setValue(new Date(dateFrom.getTime() + template.termTime));
         }
         // invoice.taxType is always 'No Tax' when soleDetails.isGST = false and not available for changing
         if (this.soleDetailsGST) {
-            this.get('taxType').setValue(template.taxType);
+            this.commonData.get('taxType').setValue(template.taxType);
         }
     }
     /**
-     * GST availability depends of chart accounts isGST flag
+     * GST availability depends on chart accounts isGST flag
      */
     listenItemChartAccountsChanges(itemForm) {
         itemForm.get('chartAccounts').valueChanges.subscribe((chartAccounts) => {
@@ -16170,6 +16227,16 @@ class SoleInvoiceForm extends AbstractForm {
         itemForm.get('isGST').setValue(true);
         itemForm.get('isGST').enable();
     }
+    get commonData() {
+        return this.get('commonData');
+    }
+    /**
+     * Rewrite abstract form getter to flat "commonData" field, which is not in the class
+     */
+    get currentValue() {
+        const formRawValue = this.getRawValue();
+        return plainToClass(SoleInvoice, Object.assign({}, this.model, Object.assign(Object.assign({}, formRawValue.commonData), { items: formRawValue.items })));
+    }
 }
 
 class SoleInvoiceTemplateForm extends AbstractForm {