taxtank 0.1.0

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-income-statements/my-tax-income-statements.ts

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+import { TransactionCollection } from '../../../../collections';
+import { ChartAccountsHeadingListEnum, ChartAccountsHeadingTaxDeductibleEnum, ChartAccountsListEnum } from '../../../../db/Enums';
+import { CollectionDictionary } from '../../../../collections/collection-dictionary';
+
+export class MyTaxIncomeStatements {
+  transactionsByChartAccounts: CollectionDictionary<TransactionCollection>;
+  transactionsByChartAccountsHeadings: CollectionDictionary<TransactionCollection>;
+
+  salaryTransactionsByIncomeSource: CollectionDictionary<TransactionCollection>;
+  etpTransactionsByIncomeSource: CollectionDictionary<TransactionCollection>;
+  superannuationLumpSumTransactionsByIncomeSource: CollectionDictionary<TransactionCollection>;
+
+  allowanceTotalAmount: number;
+  allowanceTotalTax: number;
+  lumpATransactionsTotalAmount: number;
+  lumpATransactionsTotalTax: number;
+  hasGenuineLumpATransactions: boolean;
+  hasOtherLumpATransactions: boolean;
+  lumpBTransactionsTotalAmount: number;
+  lumpBTransactionsTotalTax: number;
+  australianAllowancesAndPaymentsTotalAmount: number;
+  australianAllowancesAndPaymentsTotalTax: number;
+  australianPensionsAndAllowancesTotalAmount: number;
+  australianPensionsAndAllowancesTotalTax: number;
+  foreignIncome: number;
+  foreignTaxWithheld: number;
+  australianAnnuitiesSuperannuationIncomesTotalTax: number;
+  australianAnnuityPaymentsTaxed: number;
+  australianAnnuityPaymentsUntaxed: number;
+  assessableCappedDefinedBenefitTotalAmount: number;
+  superannuationIncomeStreamsTotalTaxed: number;
+  superannuationIncomeStreamsTotalUntaxed: number;
+  attributablePsiTransactionsTotalAmount: number;
+  attributablePsiTransactionsTotalTax: number;
+  // First home super saver
+  fhssTransactionsTotalAmount: number;
+  fhssTransactionsTotalTax: number;
+  australianSpecialPaymentsTotalAmount: number;
+  australianSpecialPaymentsTotalTax: number;
+
+  constructor(
+    transactions: TransactionCollection
+  ) {
+    this.transactionsByChartAccounts = transactions.groupBy('chartAccounts.id');
+    this.transactionsByChartAccountsHeadings = transactions.groupBy('chartAccounts.heading.id');
+
+    this.salaryTransactionsByIncomeSource = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.SALARY_OR_WAGES)
+      .groupBy('incomeSource.name');
+
+    this.etpTransactionsByIncomeSource = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingListEnum.ETP)
+      .groupBy('incomeSource.name');
+
+    this.superannuationLumpSumTransactionsByIncomeSource = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingTaxDeductibleEnum.SUPERANNUATION_LUMP_SUM)
+      .groupBy('incomeSource.name');
+
+    this.allowanceTotalAmount = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingListEnum.ALLOWANCES_EARNINGS_TIPS_DIRECTOR_FEES)
+      .filter(transaction => transaction.claimPercent > 0)
+      .sumBy('grossAmount');
+
+    this.allowanceTotalTax = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingListEnum.ALLOWANCES_EARNINGS_TIPS_DIRECTOR_FEES)
+      .sumBy('tax');
+
+    this.lumpATransactionsTotalAmount =
+      this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_A_GENUINE_REDUNDANCY).sumBy('claimAmount') +
+      this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_A_ALL_OTHER_PAYMENTS).sumBy('claimAmount');
+
+    this.lumpATransactionsTotalTax =
+      this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_A_GENUINE_REDUNDANCY).sumBy('tax') +
+      this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_A_ALL_OTHER_PAYMENTS).sumBy('tax');
+
+    this.hasGenuineLumpATransactions = !!this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_A_GENUINE_REDUNDANCY).length;
+    this.hasOtherLumpATransactions = !!this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_A_ALL_OTHER_PAYMENTS).length;
+    this.lumpBTransactionsTotalAmount = this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_B).sumBy('claimAmount');
+    this.lumpBTransactionsTotalTax = this.transactionsByChartAccounts.get(ChartAccountsListEnum.LUMP_SUM_B).sumBy('tax');
+    this.australianAllowancesAndPaymentsTotalAmount = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingListEnum.AUSTRALIAN_GOVERNMENT_ALLOWANCES_PAYMENTS)
+      .sumBy('grossAmount');
+    this.australianAllowancesAndPaymentsTotalTax = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingListEnum.AUSTRALIAN_GOVERNMENT_ALLOWANCES_PAYMENTS)
+      .sumBy('tax');
+    this.australianPensionsAndAllowancesTotalAmount = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingListEnum.AUSTRALIAN_GOVERNMENT_PENSIONS_ALLOWANCES)
+      .sumBy('grossAmount');
+    this.australianPensionsAndAllowancesTotalTax = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingListEnum.AUSTRALIAN_GOVERNMENT_PENSIONS_ALLOWANCES)
+      .sumBy('tax');
+    this.foreignIncome = 0;
+    this.foreignTaxWithheld = 0;
+    this.australianAnnuitiesSuperannuationIncomesTotalTax = this.transactionsByChartAccountsHeadings
+      .get(ChartAccountsHeadingTaxDeductibleEnum.ANNUITIES_AND_SUPERANNUATION_INCOME_STREAMS)
+      .sumBy('tax');
+    this.australianAnnuityPaymentsTaxed = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.AUSTRALIAN_ANNUITY_PAYMENTS).sumBy('claimAmount');
+    this.australianAnnuityPaymentsUntaxed = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.AUSTRALIAN_ANNUITY_PAYMENTS).sumBy('untaxedElement');
+    this.assessableCappedDefinedBenefitTotalAmount = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.ASSESSABLE_AMOUNT_CAPPED_DEFINED_BENEFIT).sumBy('claimAmount');
+    this.superannuationIncomeStreamsTotalTaxed = this.transactionsByChartAccounts.merge([
+      ChartAccountsListEnum.CODE_B_SUPERANNUATION_INCOME_STREAMS_DISABILITY,
+      ChartAccountsListEnum.CODE_A_SUPERANNUATION_INCOME_STREAMS_DEATH
+    ]).sumBy('claimAmount');
+    this.superannuationIncomeStreamsTotalUntaxed = this.transactionsByChartAccounts.merge([
+      ChartAccountsListEnum.CODE_B_SUPERANNUATION_INCOME_STREAMS_DISABILITY,
+      ChartAccountsListEnum.CODE_A_SUPERANNUATION_INCOME_STREAMS_DEATH
+    ]).sumBy('untaxedElement');
+    this.attributablePsiTransactionsTotalAmount = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.ATTRIBUTABLE_PSI).sumBy('grossAmount');
+    this.attributablePsiTransactionsTotalTax = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.ATTRIBUTABLE_PSI).sumBy('tax');
+    this.fhssTransactionsTotalAmount = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.FHSS).sumBy('grossAmount');
+    this.fhssTransactionsTotalTax = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.FHSS).sumBy('tax');
+    // Australian Government Special Payments
+    this.australianSpecialPaymentsTotalAmount = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.AUSTRALIAN_GOVERNMENT_SPECIAL_PAYMENTS).sumBy('grossAmount');
+    this.australianSpecialPaymentsTotalTax = this.transactionsByChartAccounts
+      .get(ChartAccountsListEnum.AUSTRALIAN_GOVERNMENT_SPECIAL_PAYMENTS).sumBy('tax');
+  }
+}

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-income-tests/my-tax-income-tests.ts

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+import { TransactionCollection } from '../../../../collections/transaction/transaction.collection';
+
+/**
+ * @Todo future functionality
+ */
+export class MyTaxIncomeTests {
+  constructor(
+    transactions: TransactionCollection,
+  ) {
+  }
+}

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-interest/my-tax-interest.ts

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+import { TransactionCollection } from '../../../../collections';
+import { ChartAccountsListEnum } from '../../../../db/Enums';
+
+export class MyTaxInterest {
+  interestEarnedTransactions: TransactionCollection;
+  interestPaidTransactions: TransactionCollection;
+  interestEarnedTotalAmount: number;
+  interestEarnedTotalTax: number;
+  interestPaidTotalAmount: number;
+
+  constructor(
+    transactions: TransactionCollection,
+  ) {
+    this.interestEarnedTransactions = transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.INTEREST_EARNED);
+    this.interestPaidTransactions = transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.ATO_INTEREST_PAID);
+    this.interestEarnedTotalAmount = this.interestEarnedTransactions.sumBy('grossAmount');
+    this.interestEarnedTotalTax = this.interestEarnedTransactions.sumBy('tax');
+    this.interestPaidTotalAmount = this.interestPaidTransactions.sumBy('grossAmount');
+  }
+}

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-losses/my-tax-losses.ts

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+import {
+  SoleBusinessLossCollection,
+  TransactionAllocationCollection,
+  TransactionCollection
+} from '../../../../collections';
+
+/**
+ * Sole business losses report
+ * https://taxtank.atlassian.net/wiki/spaces/TAXTANK/pages/4644110466/Tax+Return+MyTax+-+Online+Form ("Losses" section)
+ */
+export class MyTaxLosses {
+  /**
+   * Losses carried forward from earlier income years
+   */
+  businessLossDeferred: number;
+
+  /**
+   * Losses applied to the current year (until profit gets to $0)
+   */
+  businessLossApplied: number;
+
+  constructor(businessLosses: SoleBusinessLossCollection, transactions: TransactionCollection) {
+    this.businessLossDeferred = businessLosses.sumBy('openBalance');
+    this.businessLossApplied = businessLosses.calculateBusinessLossApplied(transactions);
+  }
+}

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-offsets/my-tax-offsets.ts

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+import { TransactionCollection } from '../../../../collections/transaction/transaction.collection';
+
+/**
+ * @Todo waiting for new chart accounts implemented (TT-1739 & TT-1740)
+ */
+export class MyTaxOffsets {
+  constructor(
+    transactions: TransactionCollection,
+  ) {
+  }
+}

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-other-income/my-tax-other-income.ts

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+import { TransactionCollection } from '../../../../collections';
+import { ChartAccountsHeadingListEnum, ChartAccountsListEnum, ChartAccountsMetaFieldListEnum } from '../../../../db/Enums';
+
+export class MyTaxOtherIncome {
+  transactions: TransactionCollection;
+  employeeShareSchemesTransactions: TransactionCollection;
+  eligibleForReductionAmount: number;
+  notEligibleForReductionAmount: number;
+  discountFromDeferredSchemeAmount: number;
+  totalAssessableDiscountAmount: number;
+  shareSchemesTotalTax: number;
+  lumpSumPaymentsInArrearsTransactions: TransactionCollection;
+  bonusesTotalAmount: number;
+  forestryManagedInvestmentSchemesIncomeTotalAmount: number;
+  lumpSumPaymentsInArrearsTotalTax: number;
+  specialProfessionIncomeTotalAmount: number;
+  category1TotalIncome: number;
+  atoInterestPaidTotalAmount: number;
+  gainOnSaleOfVehiclePreviouslyDepreciatedTotalAmount: number;
+
+  constructor(
+    transactions: TransactionCollection,
+  ) {
+    this.transactions = transactions;
+    this.employeeShareSchemesTransactions = transactions
+      .filterBy('chartAccounts.id', ChartAccountsListEnum.EMPLOYEE_SHARE_SCHEME_INCOME);
+
+    // Employee Share Schemes data
+    this.eligibleForReductionAmount = this.employeeShareSchemesTransactions.getTransactionsMetaFields()
+      .filterBy('chartAccountsMetaField.id', ChartAccountsMetaFieldListEnum.ELIGIBLE_FOR_REDUCTION)
+      .sumBy('value');
+    this.notEligibleForReductionAmount = this.employeeShareSchemesTransactions.getTransactionsMetaFields()
+      .filterBy('chartAccountsMetaField.id', ChartAccountsMetaFieldListEnum.NOT_ELIGIBLE_FOR_DEDUCTION)
+      .sumBy('value');
+    this.discountFromDeferredSchemeAmount = this.employeeShareSchemesTransactions.getTransactionsMetaFields()
+      .filterBy('chartAccountsMetaField.id', ChartAccountsMetaFieldListEnum.DISCOUNT_FROM_DEFERRED_SCHEMES)
+      .sumBy('value');
+    this.totalAssessableDiscountAmount = this.employeeShareSchemesTransactions.getTransactionsMetaFields()
+      .filterBy('chartAccountsMetaField.id', ChartAccountsMetaFieldListEnum.NOT_ELIGIBLE_FOR_DEDUCTION)
+      .sumBy('value') +
+      this.employeeShareSchemesTransactions.getTransactionsMetaFields()
+        .filterBy('chartAccountsMetaField.id', ChartAccountsMetaFieldListEnum.DISCOUNT_FROM_DEFERRED_SCHEMES)
+        .sumBy('value');
+    this.shareSchemesTotalTax = this.employeeShareSchemesTransactions.sumBy('tax');
+
+    // Other income data
+    this.lumpSumPaymentsInArrearsTransactions = this.transactions
+      .filterBy('chartAccounts.id', ChartAccountsListEnum.LUMP_SUM_PAYMENTS_IN_ARREARS);
+    this.bonusesTotalAmount = this.transactions
+      .filterBy('chartAccounts.heading.id', ChartAccountsHeadingListEnum.BONUSES)
+      .sumBy('grossAmount');
+    this.forestryManagedInvestmentSchemesIncomeTotalAmount = this.transactions
+      .filterBy('chartAccounts.id', ChartAccountsListEnum.FORESTRY_MANAGED_INVESTMENT_SCHEMES_INCOME)
+      .sumBy('grossAmount');
+    this.lumpSumPaymentsInArrearsTotalTax = this.lumpSumPaymentsInArrearsTransactions.sumBy('tax');
+    this.specialProfessionIncomeTotalAmount = this.transactions
+      .filterBy('chartAccounts.id', ChartAccountsListEnum.SPECIAL_PROFESSION_INCOME).sumBy('grossAmount');
+    this.category1TotalIncome = this.lumpSumPaymentsInArrearsTransactions.sumBy('grossAmount') +
+      this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.JURY_ATTENDANCE_FEES).sumBy('grossAmount') +
+      this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.FOREIGN_EXCHANGE_GAINS_NON_BUSINESS).sumBy('grossAmount') +
+      this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.ROYALTIES).sumBy('grossAmount') +
+      this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.TAXABLE_SCHOLARSHIPS_BURSARIES_GRANTS).sumBy('grossAmount');
+    this.atoInterestPaidTotalAmount = this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.ATO_INTEREST_PAID).sumBy('grossAmount');
+    this.gainOnSaleOfVehiclePreviouslyDepreciatedTotalAmount = this.transactions
+      .filterBy('chartAccounts.id', ChartAccountsListEnum.GAIN_ON_SALE_OF_VEHICLE_PREVIOUSLY_DEPRECIATED)
+      .sumBy('grossAmount');
+  }
+}

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-partnerships-and-trusts/my-tax-partnerships-and-trusts.ts

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+import { TransactionCollection } from '../../../../collections';
+import { ChartAccountsHeadingTaxableEnum, ChartAccountsListEnum, ChartAccountsMetaFieldListEnum } from '../../../../db/Enums';
+import { IncomeSourceCollection } from '../../../../collections/income-source/income-source.collection';
+
+export class MyTaxPartnershipsAndTrusts {
+  transactions: TransactionCollection;
+  incomeSources: IncomeSourceCollection;
+  partnershipsIncomes: TransactionCollection;
+  partnershipsExpenses: TransactionCollection;
+  trustsIncomes: TransactionCollection;
+  trustsExpenses: TransactionCollection;
+  partnershipsIncomeTotalAmount: number;
+  partnershipsExpenseTotalAmount: number;
+  trustsIncomeTotalTax: number;
+  trustsIncomeTotalAmount: number;
+  trustsExpenseTotalAmount: number;
+  partnershipsNetNonPrimaryProductionAmount: number;
+  trustsNetNonPrimaryProductionAmount: number;
+  frankingCreditsTotal: number;
+  taxOffsetNRASTotalAmount: number;
+
+  constructor(
+    transactions: TransactionCollection,
+    incomeSources: IncomeSourceCollection,
+  ) {
+    this.transactions = transactions;
+    this.incomeSources = incomeSources;
+    this.partnershipsIncomes = this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.PARTNERSHIP_INCOME);
+    this.partnershipsExpenses = this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.PARTNERSHIP_EXPENSES);
+    this.trustsIncomes = this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.TRUST_INCOME);
+    this.trustsExpenses = this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.TRUST_EXPENSES);
+    this.partnershipsIncomeTotalAmount = this.partnershipsIncomes.sumBy('amount');
+    this.partnershipsExpenseTotalAmount = this.partnershipsExpenses.sumBy('amount');
+    this.trustsIncomeTotalAmount = this.trustsIncomes.sumBy('amount');
+    this.trustsExpenseTotalAmount = this.trustsExpenses.sumBy('amount');
+    this.partnershipsNetNonPrimaryProductionAmount = this.partnershipsIncomeTotalAmount - this.partnershipsExpenseTotalAmount;
+    this.trustsNetNonPrimaryProductionAmount = this.trustsIncomeTotalAmount - this.trustsExpenseTotalAmount;
+    this.frankingCreditsTotal = this.transactions
+      .filterBy('chartAccounts.heading.id', ChartAccountsHeadingTaxableEnum.PARTNERSHIPS_AND_TRUSTS_INCOME)
+      .getTransactionsMetaFields()
+      .filterBy('chartAccountsMetaField.id', ChartAccountsMetaFieldListEnum.FRANKING_CREDIT)
+      .sumBy('value');
+    this.trustsIncomeTotalTax = this.trustsIncomes.sumBy('tax');
+    this.frankingCreditsTotal = this.transactions
+      .filterBy('chartAccounts.heading.id', ChartAccountsHeadingTaxableEnum.PARTNERSHIPS_AND_TRUSTS_INCOME)
+      .getTransactionsMetaFields()
+      .filterBy('chartAccountsMetaField.id', ChartAccountsMetaFieldListEnum.FRANKING_CREDIT)
+      .sumBy('value');
+    this.taxOffsetNRASTotalAmount = this.transactions.filterBy('chartAccounts.id', ChartAccountsListEnum.TAX_OFFSETS_N_R_A_S).sumBy('amount');
+  }
+}

package/projects/tt-core/src/lib/models/report/my-tax/my-tax-rent/my-tax-rent.ts

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+import { TAX_RETURN_CATEGORIES, TransactionCollection } from '../../../../collections';
+import { DepreciationCollection } from '../../../../collections';
+import { TaxSummary } from '../../../tax-summary/tax-summary';
+import { TaxSummarySection } from '../../../tax-summary/tax-summary-section';
+import { TaxReturnCategoryListEnum } from '../../../../db/Enums';
+import round from 'lodash/round';
+import { TaxSummarySectionEnum } from '../../../../db/Enums/tax-summary-section.enum';
+
+export class MyTaxRent {
+  propertyExpenses: TransactionCollection;
+  taxSummaryPropertySection: TaxSummarySection;
+  grossRentAmount: number;
+  interestDeductionsAmount: number;
+  capitalWorksDeductionsAmount: number;
+  otherRentalDeductionsAmount: number;
+  netRent: number;
+
+  constructor(
+    transactions: TransactionCollection,
+    depreciations: DepreciationCollection,
+    taxSummary: TaxSummary
+  ) {
+    this.propertyExpenses = transactions.getPropertyTransactions().getExpenseTransactions();
+    this.taxSummaryPropertySection = taxSummary.property;
+    this.grossRentAmount = this.taxSummaryPropertySection.items.sumByCategoriesAndSection(TAX_RETURN_CATEGORIES.property.income, TaxSummarySectionEnum.PROPERTY_TANK);
+
+    this.interestDeductionsAmount = transactions.getInterestTransactions().sumBy('claimAmount');
+    this.capitalWorksDeductionsAmount = -depreciations.getCapitalDepreciations().sumBy('claimAmount');
+    this.otherRentalDeductionsAmount = this.calculateOtherRentalDeductionsAmount();
+
+    /**
+     * @Todo Vik uncomment when task TT-2009 will be implemented
+     */
+    // this.otherRentalDeductionsAmount = depreciations.getByTankType(TankTypeEnum.PROPERTY).getAssets().claimAmount +
+    //   depreciations.getByTankType(TankTypeEnum.PROPERTY).getBorrowingExpenseDepreciations().claimAmount +
+    //   Math.abs(this.propertyExpenses.sumBy('claimAmount'));
+
+    this.netRent = this.grossRentAmount -
+      Math.abs(this.interestDeductionsAmount) -
+      Math.abs(this.capitalWorksDeductionsAmount) -
+      Math.abs(this.otherRentalDeductionsAmount);
+  }
+
+  /**
+   * @Todo Vik remove when TT-2009 will be implemented.
+   * We use tax summary data here because claim amount from depreciation is different
+   * from the claim amount that we get from tax summary (depreciation claim amount is not affected by property share,
+   * property contract date, e.t.c.). Details in the TT-2009 task
+   */
+  private calculateOtherRentalDeductionsAmount(): number {
+    const plantAndEquipmentAmount: number = this.taxSummaryPropertySection.items
+      .findBy('taxReturnCategory.id', TaxReturnCategoryListEnum.PLANT_AND_EQUIPMENT)?.amount || 0;
+
+    const borrowingExpensesAmount: number =
+      this.taxSummaryPropertySection.items
+        .findBy('taxReturnCategory.id', TaxReturnCategoryListEnum.BORROWING_EXPENSES)?.amount || 0;
+
+    const otherRentalDeductionsAmount: number = this.taxSummaryPropertySection.items
+      .findBy('taxReturnCategory.id', TaxReturnCategoryListEnum.OTHER_RENTAL_DEDUCTIONS)?.amount || 0;
+
+    return round(plantAndEquipmentAmount + borrowingExpensesAmount + otherRentalDeductionsAmount, 2);
+  }
+}

package/projects/tt-core/src/lib/models/report/property/index.ts

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+export * from './property-report-item';
+export * from './property-report-item-depreciation';
+export * from './property-report-item-transaction';

package/projects/tt-core/src/lib/models/report/property/property-report-item-depreciation.ts

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+import { PropertyReportItem } from './property-report-item';
+import { Property } from '../../property';
+import { ChartAccounts } from '../../chart-accounts';
+import { DepreciationCollection } from '../../../collections';
+import round from 'lodash/round';
+
+/**
+ * Const with labels based on depreciation type
+ */
+const DEPRECIATION_TYPE_LABELS: { [key: number]: string } = {
+  1: 'Plant & Equipment',
+  2: 'Building & Improvements',
+  4: 'Borrowing Expenses'
+};
+
+/**
+ * Class with depreciation-based property transactions report entities
+ */
+export class PropertyReportItemDepreciation extends PropertyReportItem {
+  constructor(
+    private depreciations: DepreciationCollection,
+    property: Property,
+    chartAccounts: ChartAccounts
+  ) {
+    super(property, chartAccounts);
+    this.amount = Math.abs(depreciations.getCurrentYearForecastAmount());
+    this.description = DEPRECIATION_TYPE_LABELS[depreciations.first.type];
+  }
+
+  get claimAmount(): number {
+    return this.depreciations.claimAmount / this.sharePercent * 100;
+  }
+}

package/projects/tt-core/src/lib/models/report/property/property-report-item-transaction.ts

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+import { PropertyReportItem } from './property-report-item';
+import { TransactionCollection } from '../../../collections';
+import { Property } from '../../property';
+import { ChartAccounts } from '../../chart-accounts';
+
+/**
+ * Class with transaction-based property transactions report entities
+ */
+export class PropertyReportItemTransaction extends PropertyReportItem {
+  constructor(
+    transactions: TransactionCollection,
+    property: Property,
+    chartAccounts: ChartAccounts
+  ) {
+    super(property, chartAccounts);
+    this.amount = Math.abs(transactions.sumBy('grossAmount'));
+    this.description = chartAccounts.name
+  }
+}

package/projects/tt-core/src/lib/models/report/property/property-report-item.ts

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+import { Property } from '../../property';
+import { CHART_ACCOUNTS_CATEGORIES, ChartAccounts } from '../../chart-accounts';
+import { AbstractModel } from '../../../db/Models';
+import round from 'lodash/round';
+
+/**
+ * Class with property transactions report entities
+ */
+export class PropertyReportItem extends AbstractModel {
+  amount: number;
+  description: string;
+
+  /**
+   * Tax return item sub-code
+   */
+  subCode: string;
+  sharePercent: number;
+  claimPercent: number;
+  propertyId: number;
+  chartAccounts: ChartAccounts;
+
+  constructor(
+    property: Property,
+    chartAccounts: ChartAccounts
+  ) {
+    super();
+    this.chartAccounts = chartAccounts;
+    this.propertyId = property.id;
+    this.claimPercent = property.claimPercent;
+    this.sharePercent = property.sharePercent;
+    this.subCode = chartAccounts.taxReturnItem?.subCode;
+    this.description = chartAccounts.name
+  }
+
+  get claimAmount(): number {
+    return round(this.amount * (this.claimPercent / 100), 2);
+  }
+
+  get shareClaimAmount(): number {
+    return this.claimAmount * (this.sharePercent / 100);
+  }
+
+  isIncome(): boolean {
+    return CHART_ACCOUNTS_CATEGORIES.income.includes(this.chartAccounts.category);
+  }
+
+  isExpense(): boolean {
+    return CHART_ACCOUNTS_CATEGORIES.expense.includes(this.chartAccounts.category);
+  }
+}

package/projects/tt-core/src/lib/models/report/report.interface.ts

@@ -0,0 +1,6 @@
+export interface IReport {
+  title: string;
+  description: string;
+  routerLink: string;
+  queryParams?: { [key: string]: number };
+}

package/projects/tt-core/src/lib/models/report/report.ts

@@ -0,0 +1,8 @@
+import { UserRolesEnum } from 'taxtank-core/common';
+
+export class Report {
+  title: string;
+  description: string;
+  route: string;
+  roles: UserRolesEnum[];
+}

package/projects/tt-core/src/lib/models/report/reports.const.ts

@@ -0,0 +1,114 @@
+import { IReport } from './report.interface';
+import { UserRolesEnum } from 'taxtank-core/common';
+
+export const REPORTS: Partial<Record<UserRolesEnum, IReport[]>> = {
+  [UserRolesEnum.CLIENT]: [
+    {
+      title: 'Income & Expense Report',
+      description: 'Income and expense report with prior year comparison and monthly view option. Filter by Tank, property, business or personal categories.',
+      routerLink: './income-expense',
+    },
+    {
+      title: 'Transactions Report',
+      description: 'Detailed report of the transactions allocated to each category. Filter by tank, property, business or your own search criteria.',
+      routerLink: './transactions',
+    },
+    {
+      title: 'MyTax Report',
+      description: 'Coded to the ATO\'s MyTax report, our interactive report enable you to self lodge faster, easier and more accurately online without the stress.',
+      routerLink: './my-tax',
+    },
+    {
+      title: 'Net Asset',
+      description: 'See your current net financial position, including a breakdown of net assets and liabilities across all tanks.',
+      routerLink: './net-assets',
+    },
+    // @TODO TT-4522
+    // {
+    //   title: 'Variance Report',
+    //   description: 'Variance Report.',
+    //   routerLink: './budget-variance',
+    // },
+  ],
+  [UserRolesEnum.WORK_TANK]: [
+    {
+      title: 'Motor Vehicle Report',
+      description: 'Displays work-related vehicle expenses based upon your logbook claim method or percentage.',
+      routerLink: './vehicle-expenses',
+      queryParams: { tankType: 2 }
+    },
+    {
+      title: 'Depreciation Report',
+      description: 'Register of plant & equipment depreciation including vehicles and work-related assets over $300.',
+      routerLink: './depreciation',
+      queryParams: { tankType: 2 }
+    },
+    {
+      title: 'Low Value Pool Report',
+      description: 'Register of new assets valued between $301 and $1,000 and existing assets that fall below the $1,000 threshold.',
+      routerLink: './low-value-pool',
+      queryParams: { tankType: 2 }
+    },
+  ],
+  [UserRolesEnum.PROPERTY_TANK]: [
+    {
+      title: 'Property Schedule',
+      description: 'Compliant property schedule detailing incomes, expenses and depreciation for each property and ownership percentage.',
+      routerLink: './property-transactions',
+    },
+    {
+      title: 'Depreciation Report',
+      description: 'Register of building & improvements depreciation (capital works) and plant & equipment depreciation for each property.',
+      routerLink: './depreciation',
+      queryParams: { tankType: 1 }
+    },
+    {
+      title: 'Low Value Pool Report',
+      description: 'Register of new assets valued between $301 and $1,000 and existing assets that fall below the $1,000 threshold.',
+      routerLink: './low-value-pool',
+      queryParams: { tankType: 1 }
+    },
+    {
+      title: 'CGT Report',
+      description: 'Calculate net capital gains across all asset classes, including the application of losses and eligible concessions.',
+      routerLink: './cgt/property',
+    },
+  ],
+  [UserRolesEnum.SOLE_TANK]: [
+    {
+      title: 'Business Schedule',
+      description: 'Compliant schedule detailing profit and loss for each primary and non-primary production business.',
+      routerLink: './business-schedule',
+    },
+    {
+      title: 'Motor Vehicle Report',
+      description: 'Displays work-related vehicle expenses based upon your logbook claim method or percentage.',
+      routerLink: './vehicle-expenses',
+      queryParams: { tankType: 4 }
+    },
+    {
+      title: 'Depreciation Report',
+      description: 'Track small business pool depreciation, instant asset write-offs and plant & equipment.',
+      routerLink: './depreciation',
+      queryParams: { tankType: 4 }
+    },
+    {
+      title: 'Low Value Pool Report',
+      description: 'Register of new assets valued between $301 and $1,000 and existing assets that fall below the $1,000 threshold.',
+      routerLink: './low-value-pool',
+      queryParams: { tankType: 4 }
+    },
+    {
+      title: 'BAS Report',
+      description: 'Summarises your GST obligations from applicable sales and purchases to enable accurate ATO lodgements.',
+      routerLink: './bas',
+    },
+  ],
+  [UserRolesEnum.HOLDING_TANK]: [
+    {
+      title: 'CGT Report',
+      description: 'Calculate net capital gains across all asset classes, including the application of losses and eligible concessions.',
+      routerLink: './cgt/holding',
+    },
+  ],
+}

package/projects/tt-core/src/lib/models/report/sole/index.ts

@@ -0,0 +1 @@
+export * from './sole-business/sole-business-loss-report';

package/projects/tt-core/src/lib/models/report/sole/sole-business/sole-business-loss-report.ts

@@ -0,0 +1,31 @@
+import { SoleBusinessLoss } from '../../../sole';
+import { DepreciationCollection, TransactionCollection } from '../../../../collections';
+import { AbstractModel } from '../../../../db/Models';
+
+/**
+ * Class with business loss details
+ * https://taxtank.atlassian.net/wiki/spaces/TAXTANK/pages/4641357930/Rules+when+a+business+makes+a+loss+Tax+Summary
+ */
+export class SoleBusinessLossReport extends AbstractModel {
+  /**
+   * Business prior year losses
+   */
+  openBalance: number;
+
+  /**
+   * Net income reduced by the opening balance amount, that will be carried over to the next year, if it is positive
+   */
+  closeBalance: number;
+
+  netIncome: number;
+
+  constructor(loss: SoleBusinessLoss, transactions: TransactionCollection, depreciations: DepreciationCollection) {
+    super();
+    this.openBalance = loss.openBalance;
+    const claimAmount = new TransactionCollection(transactions.toArray(), depreciations.toArray())
+      .getBusinessClaimAmount(loss.business.id);
+    this.netIncome = claimAmount;
+
+    this.closeBalance = loss.offsetRule ? 0 : Math.min(0, claimAmount - this.openBalance);
+  }
+}