taxtank 0.1.0

package/projects/tt-core/src/lib/db/Json/tax-return/tax-return-item.json

@@ -0,0 +1,1958 @@
+[
+  {
+    "id": 1,
+    "tax_return_category_id": 1,
+    "code": "1",
+    "sub_code": "C",
+    "tax_return_code": null,
+    "name": "Salary or wages",
+    "seq": 10,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 2,
+    "tax_return_category_id": 30,
+    "code": "2",
+    "sub_code": "K",
+    "tax_return_code": null,
+    "name": "Allowances, earnings, tips, directors fees",
+    "seq": 20,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 3,
+    "tax_return_category_id": 31,
+    "code": "3",
+    "sub_code": "R",
+    "tax_return_code": null,
+    "name": "Employer lump sum payments",
+    "seq": 30,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 4,
+    "tax_return_category_id": 32,
+    "code": "4",
+    "sub_code": "I",
+    "tax_return_code": null,
+    "name": "Employment termination payments",
+    "seq": 40,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 5,
+    "tax_return_category_id": 2,
+    "code": "5",
+    "sub_code": "A",
+    "tax_return_code": null,
+    "name": "Australian Government allowances and payments",
+    "seq": 50,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 6,
+    "tax_return_category_id": 33,
+    "code": "6",
+    "sub_code": "B",
+    "tax_return_code": null,
+    "name": "Australian Government pensions and allowances",
+    "seq": 60,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 7,
+    "tax_return_category_id": 3,
+    "code": "7",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Australian annuities and superannuation income streams",
+    "seq": 70,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 8,
+    "tax_return_category_id": 34,
+    "code": "8",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Australian superannuation lump sum payments",
+    "seq": 80,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 9,
+    "tax_return_category_id": 4,
+    "code": "9",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Attributed personal services income",
+    "seq": 90,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 10,
+    "tax_return_category_id": 5,
+    "code": "10",
+    "sub_code": "L",
+    "tax_return_code": null,
+    "name": "Gross interest",
+    "seq": 100,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 11,
+    "tax_return_category_id": 6,
+    "code": "11",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Dividends",
+    "seq": 110,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 12,
+    "tax_return_category_id": 35,
+    "code": "12",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Employee share schemes",
+    "seq": 120,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 14,
+    "tax_return_category_id": 14,
+    "code": "14",
+    "sub_code": "N",
+    "tax_return_code": null,
+    "name": "Personal services income (PSI) - ABN not quoted",
+    "seq": 140,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 17,
+    "tax_return_category_id": 17,
+    "code": "17",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Net farm management deposits or repayments",
+    "seq": 170,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 18,
+    "tax_return_category_id": 15,
+    "code": "18",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Capital gains",
+    "seq": 180,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 19,
+    "tax_return_category_id": 17,
+    "code": "19",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Foreign entities",
+    "seq": 190,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 21,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "T",
+    "tax_return_code": "U",
+    "name": "Travel Expenses",
+    "seq": 210,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 22,
+    "tax_return_category_id": 8,
+    "code": "21",
+    "sub_code": "A",
+    "tax_return_code": "P",
+    "name": "Rental Income",
+    "seq": 220,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 23,
+    "tax_return_category_id": 8,
+    "code": "21",
+    "sub_code": "B",
+    "tax_return_code": "P",
+    "name": "Other rental Income",
+    "seq": 230,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 24,
+    "tax_return_category_id": 9,
+    "code": "21",
+    "sub_code": "L",
+    "tax_return_code": "Q",
+    "name": "Interest on loan(s)",
+    "seq": 240,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 25,
+    "tax_return_category_id": 10,
+    "code": "21",
+    "sub_code": "R",
+    "tax_return_code": "F",
+    "name": "Capital Works - Depreciation",
+    "seq": 250,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 26,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "D",
+    "tax_return_code": "U",
+    "name": "Advertising for tenants",
+    "seq": 260,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 27,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "E",
+    "tax_return_code": "U",
+    "name": "Body Corporate Fees",
+    "seq": 270,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 28,
+    "tax_return_category_id": 29,
+    "code": "21",
+    "sub_code": "F",
+    "tax_return_code": "U",
+    "name": "Borrowing Expenses",
+    "seq": 280,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 29,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "G",
+    "tax_return_code": "U",
+    "name": "Cleaning",
+    "seq": 290,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 30,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "H",
+    "tax_return_code": "U",
+    "name": "Council Rates",
+    "seq": 300,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 31,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "J",
+    "tax_return_code": "U",
+    "name": "Gardening / Lawn Mowing",
+    "seq": 310,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 32,
+    "tax_return_category_id": 11,
+    "code": "21",
+    "sub_code": "I",
+    "tax_return_code": "U",
+    "name": "Plant & Equipment - Depreciation & Low Value Pool",
+    "seq": 320,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 33,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "K",
+    "tax_return_code": "U",
+    "name": "Insurance",
+    "seq": 330,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 34,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "M",
+    "tax_return_code": "U",
+    "name": "Land Tax",
+    "seq": 340,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 35,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "N",
+    "tax_return_code": "U",
+    "name": "Legal Fees",
+    "seq": 350,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 36,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "O",
+    "tax_return_code": "U",
+    "name": "Pest Control",
+    "seq": 360,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 37,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "P",
+    "tax_return_code": "U",
+    "name": "Property Management Fees",
+    "seq": 370,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 38,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "Q",
+    "tax_return_code": "U",
+    "name": "Repairs & Maintenance",
+    "seq": 380,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 39,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "S",
+    "tax_return_code": "U",
+    "name": "Stationery / Phone / Postage",
+    "seq": 390,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 40,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "U",
+    "tax_return_code": "U",
+    "name": "Water Charges",
+    "seq": 400,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 41,
+    "tax_return_category_id": 12,
+    "code": "21",
+    "sub_code": "V",
+    "tax_return_code": "U",
+    "name": "Sundry Rental Expenses",
+    "seq": 410,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 42,
+    "tax_return_category_id": 17,
+    "code": "22",
+    "sub_code": "W",
+    "tax_return_code": null,
+    "name": "Bonuses from life insurance companies and friendly societies",
+    "seq": 420,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 43,
+    "tax_return_category_id": 39,
+    "code": "23",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Forestry managed investment scheme income",
+    "seq": 430,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 44,
+    "tax_return_category_id": 40,
+    "code": "24",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Other income",
+    "seq": 440,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 45,
+    "tax_return_category_id": 65,
+    "code": "D1",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Work-related car expenses",
+    "seq": 450,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 46,
+    "tax_return_category_id": 65,
+    "code": "D1",
+    "sub_code": "Claim S",
+    "tax_return_code": null,
+    "name": "Klm's travelled for work",
+    "seq": 460,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 47,
+    "tax_return_category_id": 65,
+    "code": "D1",
+    "sub_code": "Claim B",
+    "tax_return_code": null,
+    "name": "Depreciation - Vehicles",
+    "seq": 470,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 48,
+    "tax_return_category_id": 66,
+    "code": "D2",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Work-related travel expenses",
+    "seq": 480,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 49,
+    "tax_return_category_id": 66,
+    "code": "D2",
+    "sub_code": "A",
+    "tax_return_code": null,
+    "name": "Award Transport",
+    "seq": 490,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 50,
+    "tax_return_category_id": 66,
+    "code": "D2",
+    "sub_code": "D",
+    "tax_return_code": null,
+    "name": "Domestic Transport",
+    "seq": 500,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 51,
+    "tax_return_category_id": 66,
+    "code": "D2",
+    "sub_code": "T",
+    "tax_return_code": null,
+    "name": "Tolls",
+    "seq": 510,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 52,
+    "tax_return_category_id": 66,
+    "code": "D2",
+    "sub_code": "P",
+    "tax_return_code": null,
+    "name": "Parking",
+    "seq": 520,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 53,
+    "tax_return_category_id": 66,
+    "code": "D2",
+    "sub_code": "V",
+    "tax_return_code": null,
+    "name": "Hire Vehicle Expenses",
+    "seq": 530,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 54,
+    "tax_return_category_id": 66,
+    "code": "D2",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Travel Expenses - Other",
+    "seq": 540,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 55,
+    "tax_return_category_id": 67,
+    "code": "D3",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Work-related clothing expenses",
+    "seq": 550,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 56,
+    "tax_return_category_id": 67,
+    "code": "D3",
+    "sub_code": "C",
+    "tax_return_code": null,
+    "name": "Compulsory Work Uniform",
+    "seq": 560,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 57,
+    "tax_return_category_id": 67,
+    "code": "D3",
+    "sub_code": "P",
+    "tax_return_code": null,
+    "name": "Hi Vis Workwear",
+    "seq": 570,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 58,
+    "tax_return_category_id": 67,
+    "code": "D3",
+    "sub_code": "S",
+    "tax_return_code": null,
+    "name": "Occupational Specific Clothing",
+    "seq": 580,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 59,
+    "tax_return_category_id": 68,
+    "code": "D4",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Work-related self-education expenses",
+    "seq": 590,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 60,
+    "tax_return_category_id": 68,
+    "code": "D4",
+    "sub_code": "A",
+    "tax_return_code": null,
+    "name": "Course Fees",
+    "seq": 600,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 61,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Other work-related expenses",
+    "seq": 610,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 62,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "A",
+    "tax_return_code": null,
+    "name": "Mobile Phone",
+    "seq": 620,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 63,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "B",
+    "tax_return_code": null,
+    "name": "Books, Journals",
+    "seq": 630,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 64,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "E",
+    "tax_return_code": null,
+    "name": "Internet",
+    "seq": 640,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 65,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "F",
+    "tax_return_code": null,
+    "name": "Financial Institutions Duty (FID)",
+    "seq": 650,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 66,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "G",
+    "tax_return_code": null,
+    "name": "Subscriptions",
+    "seq": 660,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 67,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "H",
+    "tax_return_code": null,
+    "name": "Home Office - Running",
+    "seq": 670,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 68,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "I",
+    "tax_return_code": null,
+    "name": "Work-related depreciation",
+    "seq": 680,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 70,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "J",
+    "tax_return_code": null,
+    "name": "Home Office - Occupancy",
+    "seq": 700,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 71,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "M",
+    "tax_return_code": null,
+    "name": "Award Overtime Meal Allowance Expense",
+    "seq": 710,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 72,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "N",
+    "tax_return_code": null,
+    "name": "Newspaper",
+    "seq": 720,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 73,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "P",
+    "tax_return_code": null,
+    "name": "Printing, Postage & Stationery",
+    "seq": 730,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 74,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "S",
+    "tax_return_code": null,
+    "name": "Seminars, workshops and courses",
+    "seq": 740,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 75,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "T",
+    "tax_return_code": null,
+    "name": "Telephone",
+    "seq": 750,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 76,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "U",
+    "tax_return_code": null,
+    "name": "Union Fees",
+    "seq": 760,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 77,
+    "tax_return_category_id": 69,
+    "code": "D5",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Other work-related expenses",
+    "seq": 770,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 78,
+    "tax_return_category_id": 70,
+    "code": "D6",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Low-value pool deduction",
+    "seq": 780,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 79,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Interest Deductions",
+    "seq": 790,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 80,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "BL",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Linked Bonded & Notes",
+    "seq": 800,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 81,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "BO",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Bonds Other",
+    "seq": 810,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 82,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "CN",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Convertible Notes",
+    "seq": 820,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 83,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "CP",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Convertible Preference Shares",
+    "seq": 830,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 84,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "IR",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Instalment Receipts",
+    "seq": 840,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 85,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "MA",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Allocated Pensions & Annuities",
+    "seq": 850,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 86,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "MF",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Friendly Society",
+    "seq": 860,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 87,
+    "tax_return_category_id": 72,
+    "code": "D8",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Dividend Deductions",
+    "seq": 870,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 88,
+    "tax_return_category_id": 72,
+    "code": "D8",
+    "sub_code": "BL",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Linked Bonded & Notes",
+    "seq": 880,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 89,
+    "tax_return_category_id": 72,
+    "code": "D8",
+    "sub_code": "BO",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Bonds Other",
+    "seq": 890,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 90,
+    "tax_return_category_id": 72,
+    "code": "D8",
+    "sub_code": "CN",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Convertible Notes",
+    "seq": 900,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 91,
+    "tax_return_category_id": 72,
+    "code": "D8",
+    "sub_code": "CP",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Convertible Preference Share",
+    "seq": 910,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 92,
+    "tax_return_category_id": 72,
+    "code": "D8",
+    "sub_code": "MA",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Allocated Pensions & Annuities",
+    "seq": 920,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 93,
+    "tax_return_category_id": 72,
+    "code": "D8",
+    "sub_code": "MF",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Friendly Society",
+    "seq": 930,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 94,
+    "tax_return_category_id": 73,
+    "code": "D9",
+    "sub_code": "J",
+    "tax_return_code": null,
+    "name": "Gifts or donations",
+    "seq": 940,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 95,
+    "tax_return_category_id": 74,
+    "code": "D10",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Cost of managing tax affairs",
+    "seq": 950,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 96,
+    "tax_return_category_id": 74,
+    "code": "D10",
+    "sub_code": "N",
+    "tax_return_code": null,
+    "name": "Interest Charged by ATO",
+    "seq": 960,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 97,
+    "tax_return_category_id": 74,
+    "code": "D10",
+    "sub_code": "L",
+    "tax_return_code": null,
+    "name": "Litigation Costs",
+    "seq": 970,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 98,
+    "tax_return_category_id": 74,
+    "code": "D10",
+    "sub_code": "M",
+    "tax_return_code": null,
+    "name": "Accounting Fees",
+    "seq": 980,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 99,
+    "tax_return_category_id": 75,
+    "code": "D11",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Deductible amount of undeducted purchase price of a foreign pension or annuity",
+    "seq": 990,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 100,
+    "tax_return_category_id": 81,
+    "code": "D12",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Personal superannuation contributions",
+    "seq": 1000,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 101,
+    "tax_return_category_id": 81,
+    "code": "D12",
+    "sub_code": "H",
+    "tax_return_code": null,
+    "name": "Personal Super Contributions (Non-Deductible)",
+    "seq": 1010,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 102,
+    "tax_return_category_id": 82,
+    "code": "D13",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Deduction for project pool",
+    "seq": 1020,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 103,
+    "tax_return_category_id": 83,
+    "code": "D14",
+    "sub_code": "A",
+    "tax_return_code": null,
+    "name": "Forestry managed investment scheme deduction",
+    "seq": 1030,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 104,
+    "tax_return_category_id": 76,
+    "code": "D15",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Non capital losses on disposal of assets",
+    "seq": 1040,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 105,
+    "tax_return_category_id": 76,
+    "code": "D15",
+    "sub_code": "P",
+    "tax_return_code": null,
+    "name": "Income Protection Insurance",
+    "seq": 1050,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 134,
+    "tax_return_category_id": 31,
+    "code": "3",
+    "sub_code": "H",
+    "tax_return_code": null,
+    "name": "Lump Sum B",
+    "seq": 35,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 135,
+    "tax_return_category_id": 40,
+    "code": "24",
+    "sub_code": "E",
+    "tax_return_code": null,
+    "name": "Tax Withheld Lump Sum payments in arrears",
+    "seq": 441,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 136,
+    "tax_return_category_id": 40,
+    "code": "24",
+    "sub_code": "Y",
+    "tax_return_code": null,
+    "name": "Other Income - Category 1",
+    "seq": 442,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 137,
+    "tax_return_category_id": 78,
+    "code": "24",
+    "sub_code": "V",
+    "tax_return_code": null,
+    "name": "Other Income - Category 4",
+    "seq": 443,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 138,
+    "tax_return_category_id": 40,
+    "code": "24",
+    "sub_code": "Z",
+    "tax_return_code": null,
+    "name": "Taxable Professional Income",
+    "seq": 444,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 139,
+    "tax_return_category_id": 40,
+    "code": "24",
+    "sub_code": "X",
+    "tax_return_code": null,
+    "name": "Other Income - Category 2 - ATO Interest",
+    "seq": 445,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 140,
+    "tax_return_category_id": 6,
+    "code": "11",
+    "sub_code": null,
+    "tax_return_code": null,
+    "name": "Dividends",
+    "seq": 111,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 144,
+    "tax_return_category_id": 3,
+    "code": "7",
+    "sub_code": "J",
+    "tax_return_code": null,
+    "name": "Superannuation income streams - Taxed Element",
+    "seq": 71,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 145,
+    "tax_return_category_id": 3,
+    "code": "7",
+    "sub_code": "N",
+    "tax_return_code": null,
+    "name": "Superannuation income streams - Untaxed Element",
+    "seq": 72,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 146,
+    "tax_return_category_id": 3,
+    "code": "7",
+    "sub_code": "M",
+    "tax_return_code": null,
+    "name": "Assessable Amount From Capped Benefit",
+    "seq": 73,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 147,
+    "tax_return_category_id": 3,
+    "code": "7",
+    "sub_code": "Y",
+    "tax_return_code": null,
+    "name": "Lump Sum in Arrears - Taxed Element",
+    "seq": 74,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 148,
+    "tax_return_category_id": 3,
+    "code": "7",
+    "sub_code": "Z",
+    "tax_return_code": null,
+    "name": "Lump Sum in Arrears - Untaxed Element",
+    "seq": 75,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 149,
+    "tax_return_category_id": 34,
+    "code": "8",
+    "sub_code": "Q",
+    "tax_return_code": null,
+    "name": "Superannuation Lump Sum Payments - Taxed Element",
+    "seq": 81,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 150,
+    "tax_return_category_id": 34,
+    "code": "8",
+    "sub_code": "P",
+    "tax_return_code": null,
+    "name": "Superannuation Lump Sum Payments - Untaxed Element",
+    "seq": 82,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 151,
+    "tax_return_category_id": 35,
+    "code": "12",
+    "sub_code": "D",
+    "tax_return_code": null,
+    "name": "Discount From Taxed Upfront Schemes - Eligible for reduction",
+    "seq": 121,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 152,
+    "tax_return_category_id": 35,
+    "code": "12",
+    "sub_code": "E",
+    "tax_return_code": null,
+    "name": "Discount From Taxed Upfront Schemes - Not Eligible for reduction",
+    "seq": 122,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 153,
+    "tax_return_category_id": 35,
+    "code": "12",
+    "sub_code": "F",
+    "tax_return_code": null,
+    "name": "Discount From Deferral Schemes",
+    "seq": 123,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 154,
+    "tax_return_category_id": 36,
+    "code": "13",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Partnership Income",
+    "seq": 131,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 155,
+    "tax_return_category_id": 37,
+    "code": "13",
+    "sub_code": "U",
+    "tax_return_code": null,
+    "name": "Trust Income",
+    "seq": 132,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 156,
+    "tax_return_category_id": 36,
+    "code": "13",
+    "sub_code": "B",
+    "tax_return_code": null,
+    "name": "Partnership Expenses",
+    "seq": 133,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 157,
+    "tax_return_category_id": 37,
+    "code": "13",
+    "sub_code": "Y",
+    "tax_return_code": null,
+    "name": "Trust Expenses",
+    "seq": 134,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 158,
+    "tax_return_category_id": 14,
+    "code": "14",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Personal services income (PSI) - labour hire or other",
+    "seq": 141,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 159,
+    "tax_return_category_id": 14,
+    "code": "14",
+    "sub_code": "V",
+    "tax_return_code": null,
+    "name": "Personal services income (PSI) - voluntary agreement",
+    "seq": 148,
+    "is_other_income": 1,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 160,
+    "tax_return_category_id": 84,
+    "code": "D15",
+    "sub_code": "D",
+    "tax_return_code": null,
+    "name": "Foreign exchange losses",
+    "seq": 1055,
+    "is_other_income": 0,
+    "created_at": "2020-06-01 00:00:00",
+    "updated_at": "2020-06-01 00:00:00"
+  },
+  {
+    "id": 161,
+    "tax_return_category_id": 42,
+    "code": "15",
+    "sub_code": "D",
+    "tax_return_code": null,
+    "name": "Gross payments - no ABN given",
+    "seq": 1500,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 162,
+    "tax_return_category_id": 43,
+    "code": "15",
+    "sub_code": "F",
+    "tax_return_code": null,
+    "name": "Gross payments - Voluntary agreement",
+    "seq": 1510,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 163,
+    "tax_return_category_id": 50,
+    "code": "15",
+    "sub_code": "G",
+    "tax_return_code": null,
+    "name": "Superannuation expenses",
+    "seq": 1520,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 164,
+    "tax_return_category_id": 45,
+    "code": "15",
+    "sub_code": "H",
+    "tax_return_code": null,
+    "name": "Assessable Government Payments",
+    "seq": 1530,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 165,
+    "tax_return_category_id": 51,
+    "code": "15",
+    "sub_code": "I",
+    "tax_return_code": null,
+    "name": "Bad debts",
+    "seq": 1540,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 166,
+    "tax_return_category_id": 46,
+    "code": "15",
+    "sub_code": "U",
+    "tax_return_code": null,
+    "name": "Other Business Income",
+    "seq": 1550,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 167,
+    "tax_return_category_id": 53,
+    "code": "15",
+    "sub_code": "K",
+    "tax_return_code": null,
+    "name": "Rent expenses",
+    "seq": 1560,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 168,
+    "tax_return_category_id": 48,
+    "code": "15",
+    "sub_code": "L",
+    "tax_return_code": null,
+    "name": "Purchases and other costs",
+    "seq": 1570,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 169,
+    "tax_return_category_id": 56,
+    "code": "15",
+    "sub_code": "M",
+    "tax_return_code": null,
+    "name": "Depreciation expenses",
+    "seq": 1580,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 170,
+    "tax_return_category_id": 57,
+    "code": "15",
+    "sub_code": "N",
+    "tax_return_code": null,
+    "name": "Motor vehicle expenses",
+    "seq": 1590,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 171,
+    "tax_return_category_id": 44,
+    "code": "15",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Gross payments - Labour hire or other",
+    "seq": 1600,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 172,
+    "tax_return_category_id": 58,
+    "code": "15",
+    "sub_code": "P",
+    "tax_return_code": null,
+    "name": "All other expenses",
+    "seq": 1610,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 173,
+    "tax_return_category_id": 54,
+    "code": "15",
+    "sub_code": "Q",
+    "tax_return_code": null,
+    "name": "Interest expenses within Australia",
+    "seq": 1620,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 174,
+    "tax_return_category_id": 55,
+    "code": "15",
+    "sub_code": "R",
+    "tax_return_code": null,
+    "name": "Interest expenses overseas",
+    "seq": 1630,
+    "is_other_income": 0,
+    "created_at": "2022-07-29 00:00:00",
+    "updated_at": "2022-07-29 00:00:00"
+  },
+  {
+    "id": 175,
+    "tax_return_category_id": 49,
+    "code": "15",
+    "sub_code": "F",
+    "tax_return_code": null,
+    "name": "Contractors, subcontractors & commission expenses",
+    "seq": 1575,
+    "is_other_income": 0,
+    "created_at": "2022-08-31 00:00:00",
+    "updated_at": "2022-08-31 00:00:00"
+  },
+  {
+    "id": 176,
+    "tax_return_category_id": 52,
+    "code": "15",
+    "sub_code": "J",
+    "tax_return_code": null,
+    "name": "Lease expenses",
+    "seq": 1545,
+    "is_other_income": 0,
+    "created_at": "2022-08-31 00:00:00",
+    "updated_at": "2022-08-31 00:00:00"
+  },
+  {
+    "id": 177,
+    "tax_return_category_id": 14,
+    "code": "14",
+    "sub_code": "J",
+    "tax_return_code": null,
+    "name": "Personal services income (PSI) - Other",
+    "seq": 142,
+    "is_other_income": 1,
+    "created_at": "2022-10-15 00:00:00",
+    "updated_at": "2022-10-15 00:00:00"
+  },
+  {
+    "id": 178,
+    "tax_return_category_id": 14,
+    "code": "14",
+    "sub_code": "K",
+    "tax_return_code": null,
+    "name": "Personal services income (PSI) - Deductions Associates",
+    "seq": 143,
+    "is_other_income": 1,
+    "created_at": "2022-10-15 00:00:00",
+    "updated_at": "2022-10-15 00:00:00"
+  },
+  {
+    "id": 179,
+    "tax_return_category_id": 14,
+    "code": "14",
+    "sub_code": "L",
+    "tax_return_code": null,
+    "name": "Personal services income (PSI) - Deductions Other",
+    "seq": 144,
+    "is_other_income": 1,
+    "created_at": "2022-10-15 00:00:00",
+    "updated_at": "2022-10-15 00:00:00"
+  },
+  {
+    "id": 180,
+    "tax_return_category_id": 77,
+    "code": "10",
+    "sub_code": "L",
+    "tax_return_code": null,
+    "name": "Gross Income",
+    "seq": 100,
+    "is_other_income": 1,
+    "created_at": "2025-04-18 00:00:00",
+    "updated_at": "2025-04-18 00:00:00"
+  },
+  {
+    "id": 181,
+    "tax_return_category_id": 79,
+    "code": "13",
+    "sub_code": "O",
+    "tax_return_code": null,
+    "name": "Partnership Income",
+    "seq": 131,
+    "is_other_income": 1,
+    "created_at": "2025-04-18 00:00:00",
+    "updated_at": "2025-04-18 00:00:00"
+  },
+  {
+    "id": 182,
+    "tax_return_category_id": 80,
+    "code": "13",
+    "sub_code": "U",
+    "tax_return_code": null,
+    "name": "Trust Income",
+    "seq": 132,
+    "is_other_income": 1,
+    "created_at": "2025-04-18 00:00:00",
+    "updated_at": "2025-04-18 00:00:00"
+  },
+  {
+    "id": 183,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "MI",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Insurance Bonds",
+    "seq": 861,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 184,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "MS",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Superannuation",
+    "seq": 862,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 185,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "MO",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Managed Funds Other",
+    "seq": 863,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 186,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "RP",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Loans to Related Parties",
+    "seq": 864,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 187,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "SM",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Shares Margin lending",
+    "seq": 865,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 188,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "SO",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Shares Other",
+    "seq": 866,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 189,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "SS",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Stapled Securities",
+    "seq": 867,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 190,
+    "tax_return_category_id": 71,
+    "code": "D7",
+    "sub_code": "OT",
+    "tax_return_code": null,
+    "name": "Interest Deductions - Other",
+    "seq": 868,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 191,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "MI",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Insurance Bonds",
+    "seq": 931,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 192,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "MS",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Superannuation",
+    "seq": 932,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 193,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "MO",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Managed Funds Other",
+    "seq": 933,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 194,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "RP",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Loans to Related Parties",
+    "seq": 934,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 195,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "SM",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Shares Margin lending",
+    "seq": 935,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 196,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "SO",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Shares Other",
+    "seq": 936,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 197,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "SS",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Stapled Securities",
+    "seq": 937,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 198,
+    "tax_return_category_id": 71,
+    "code": "D8",
+    "sub_code": "OT",
+    "tax_return_code": null,
+    "name": "Dividend Deductions - Other",
+    "seq": 938,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  },
+  {
+    "id": 199,
+    "tax_return_category_id": 84,
+    "code": "D15",
+    "sub_code": "D",
+    "tax_return_code": null,
+    "name": "Portfolio Admin Fees",
+    "seq": 1056,
+    "is_other_income": 0,
+    "created_at": "2025-05-26 00:00:00",
+    "updated_at": "2025-05-26 00:00:00"
+  }
+]