lodgment-calendar 0.1.0__tar.gz

lodgment_calendar-0.1.0/.gitignore

@@ -0,0 +1,31 @@
+# Client and taxpayer data never belongs in this repository.
+client-data/
+clients/
+ledgers/
+exports/
+*.ofx
+*.qbo
+*.xlsx
+*.xls
+*.csv
+!examples/**
+!tests/fixtures/**
+
+# Credentials
+.env
+.env.*
+*.pem
+*.key
+
+# Python
+__pycache__/
+*.py[cod]
+*.egg-info/
+build/
+dist/
+.venv/
+.pytest_cache/
+.ruff_cache/
+.coverage
+coverage.xml
+htmlcov/

lodgment_calendar-0.1.0/CITATION.cff

@@ -0,0 +1,16 @@
+cff-version: 1.2.0
+message: "If you use this software in research or industry applications, please cite it as below."
+authors:
+  - family-names: Duguid
+    given-names: Ryan
+title: "lodgment-calendar: ATO lodgment program due dates for BAS, IAS and income tax returns. Preparation aid, not a determination."
+version: 0.1.0
+url: "https://github.com/ryanduguid/australian-accounting/tree/main/packages/lodgment-calendar"
+repository-code: "https://github.com/ryanduguid/australian-accounting/tree/main/packages/lodgment-calendar"
+license-url: "https://github.com/ryanduguid/australian-accounting/blob/main/packages/lodgment-calendar/LICENSE"
+keywords:
+  - lodgment-program
+  - bas
+  - tax-agent
+  - bas-agent
+  - australia

lodgment_calendar-0.1.0/DISCLAIMER.md

@@ -0,0 +1,26 @@
+# Disclaimer
+
+Ryan Duguid is not a registered tax agent or BAS agent. Project support is limited to software issues reproduced with fabricated data. Do not send taxpayer information or request advice, return preparation, tax-treatment confirmation, or lodgement.
+
+lodgment-calendar lists the due dates the ATO publishes for the 2026–27 lodgment program
+against the facts it is handed. It does not provide professional advice. It is not a
+lodgement, an ATO client account, a deferral request or a determination of when any
+obligation is due.
+
+Outputs can be wrong, incomplete, stale, or unsuitable for a given set of facts. The
+calendar takes entity type, lodgement history, income and liability thresholds,
+taxable status and lodgement method as the caller supplies them and does not verify
+them. The ATO says its program list is a guide only, can set an earlier date for a
+client, and changes its pages during the year. Confirm each client's dates in Online
+services for agents, the practitioner lodgment service or on the statement itself
+before acting.
+
+`UNKNOWN` rows are the result, not a gap to fill. Do not replace one with its nominal
+date or a guess.
+
+Do not publish client names, TFNs, client-identifying ABNs, lodgement records or other
+sensitive personal information in issues, pull requests, examples, tests, or
+repository content. Fixtures in this repository are fabricated.
+
+See [LICENSE](LICENSE) for copyright and [SECURITY.md](SECURITY.md) for vulnerability
+reporting.

lodgment_calendar-0.1.0/LICENSE

@@ -0,0 +1,105 @@
+# Functional Source License, Version 1.1, ALv2 Future License
+
+## Abbreviation
+
+FSL-1.1-ALv2
+
+## Notice
+
+Copyright 2026 Ryan Duguid
+
+## Terms and Conditions
+
+### Licensor ("We")
+
+The party offering the Software under these Terms and Conditions.
+
+### The Software
+
+The "Software" is each version of the software that we make available under
+these Terms and Conditions, as indicated by our inclusion of these Terms and
+Conditions with the Software.
+
+### License Grant
+
+Subject to your compliance with this License Grant and the Patents,
+Redistribution and Trademark clauses below, we hereby grant you the right to
+use, copy, modify, create derivative works, publicly perform, publicly display
+and redistribute the Software for any Permitted Purpose identified below.
+
+### Permitted Purpose
+
+A Permitted Purpose is any purpose other than a Competing Use. A Competing Use
+means making the Software available to others in a commercial product or
+service that:
+
+1. substitutes for the Software;
+
+2. substitutes for any other product or service we offer using the Software
+   that exists as of the date we make the Software available; or
+
+3. offers the same or substantially similar functionality as the Software.
+
+Permitted Purposes specifically include using the Software:
+
+1. for your internal use and access;
+
+2. for non-commercial education;
+
+3. for non-commercial research; and
+
+4. in connection with professional services that you provide to a licensee
+   using the Software in accordance with these Terms and Conditions.
+
+### Patents
+
+To the extent your use for a Permitted Purpose would necessarily infringe our
+patents, the license grant above includes a license under our patents. If you
+make a claim against any party that the Software infringes or contributes to
+the infringement of any patent, then your patent license to the Software ends
+immediately.
+
+### Redistribution
+
+The Terms and Conditions apply to all copies, modifications and derivatives of
+the Software.
+
+If you redistribute any copies, modifications or derivatives of the Software,
+you must include a copy of or a link to these Terms and Conditions and not
+remove any copyright notices provided in or with the Software.
+
+### Disclaimer
+
+THE SOFTWARE IS PROVIDED "AS IS" AND WITHOUT WARRANTIES OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING WITHOUT LIMITATION WARRANTIES OF FITNESS FOR A PARTICULAR
+PURPOSE, MERCHANTABILITY, TITLE OR NON-INFRINGEMENT.
+
+IN NO EVENT WILL WE HAVE ANY LIABILITY TO YOU ARISING OUT OF OR RELATED TO THE
+SOFTWARE, INCLUDING INDIRECT, SPECIAL, INCIDENTAL OR CONSEQUENTIAL DAMAGES,
+EVEN IF WE HAVE BEEN INFORMED OF THEIR POSSIBILITY IN ADVANCE.
+
+### Trademarks
+
+Except for displaying the License Details and identifying us as the origin of
+the Software, you have no right under these Terms and Conditions to use our
+trademarks, trade names, service marks or product names.
+
+## Grant of Future License
+
+We hereby irrevocably grant you an additional license to use the Software under
+the Apache License, Version 2.0 that is effective on the second anniversary of
+the date we make the Software available. On or after that date, you may use the
+Software under the Apache License, Version 2.0, in which case the following
+will apply:
+
+Licensed under the Apache License, Version 2.0 (the "License"); you may not use
+this file except in compliance with the License.
+
+You may obtain a copy of the License at
+
+http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software distributed
+under the License is distributed on an "AS IS" BASIS, WITHOUT WARRANTIES OR
+CONDITIONS OF ANY KIND, either express or implied. See the License for the
+specific language governing permissions and limitations under the License.

lodgment_calendar-0.1.0/MANIFEST.in

@@ -0,0 +1,6 @@
+include NOTICE
+include CITATION.cff DISCLAIMER.md RELEASE_NOTES.md RELEASING.md SECURITY.md llms.txt uv.lock .gitignore LICENSE README.md
+graft lodgmentcalendar
+graft tests
+graft docs
+global-exclude *.py[cod]

lodgment_calendar-0.1.0/NOTICE

@@ -0,0 +1,20 @@
+lodgment-calendar
+Copyright 2026 Ryan Duguid (https://github.com/ryanduguid)
+
+This software is licensed under the Functional Source License,
+Version 1.1, ALv2 Future License (FSL-1.1-ALv2); see LICENSE.
+
+For each version licensed under FSL-1.1-ALv2, an additional licence under the
+Apache License, Version 2.0 becomes effective on the second anniversary of the
+date that version was made available.
+
+Versions made available before this change remain available under the
+licences they were released with.
+
+Redistribution under FSL-1.1-ALv2 requires including its terms or a link to
+them and keeping the copyright notices supplied with the software.
+Redistribution under another applicable licence follows that licence's
+conditions.
+
+This product includes work by Ryan Duguid
+(https://github.com/ryanduguid/australian-accounting/tree/main/packages/lodgment-calendar).

lodgment_calendar-0.1.0/PKG-INFO

@@ -0,0 +1,177 @@
+Metadata-Version: 2.4
+Name: lodgment-calendar
+Version: 0.1.0
+Summary: ATO lodgment program due dates for BAS, IAS and income tax returns, with cited rules and UNKNOWN for missing facts. Preparation aid, not a determination.
+Author: Ryan Duguid
+License-Expression: FSL-1.1-ALv2
+Project-URL: Homepage, https://github.com/ryanduguid/australian-accounting/tree/main/packages/lodgment-calendar
+Project-URL: Repository, https://github.com/ryanduguid/australian-accounting/tree/main/packages/lodgment-calendar
+Project-URL: Issues, https://github.com/ryanduguid/australian-accounting/issues
+Keywords: australia,ato,lodgment-program,bas,tax-agent,bas-agent,due-dates
+Classifier: Development Status :: 3 - Alpha
+Classifier: Intended Audience :: Financial and Insurance Industry
+Classifier: Natural Language :: English
+Classifier: Operating System :: OS Independent
+Classifier: Programming Language :: Python :: 3
+Classifier: Programming Language :: Python :: 3.14
+Classifier: Topic :: Office/Business :: Financial :: Accounting
+Requires-Python: >=3.14
+Description-Content-Type: text/markdown
+License-File: LICENSE
+License-File: NOTICE
+Provides-Extra: dev
+Requires-Dist: ruff==0.17.0; extra == "dev"
+Requires-Dist: pyright[nodejs]==1.1.414; extra == "dev"
+Requires-Dist: nodejs-wheel-binaries==24.19.0; extra == "dev"
+Requires-Dist: pytest==9.1.1; extra == "dev"
+Requires-Dist: coverage==7.16.2; extra == "dev"
+Requires-Dist: pytest-cov==7.1.0; extra == "dev"
+Requires-Dist: build==1.6.1; extra == "dev"
+Requires-Dist: setuptools==84.2.1; extra == "dev"
+Dynamic: license-file
+
+# Lodgment calendar
+
+`lodgment-calendar` works out lodgement and payment due dates for BAS, IAS and income tax
+returns under the ATO's 2026–27 lodgment program, for self-lodgers and for clients of
+registered tax and BAS agents. Each date carries its rule, the ATO page it comes from and
+the date that page was checked. A date that depends on a fact you did not supply, or that
+the ATO pages leave open, comes back `UNKNOWN` with the missing condition named.
+
+Distribution `lodgment-calendar`, import package `lodgmentcalendar`. Library only: this
+component ships no command.
+
+**Package lifecycle:** published. Install `lodgment-calendar` from PyPI with
+`pip install lodgment-calendar`; see [release notes](RELEASE_NOTES.md) and
+[DISCLAIMER.md](DISCLAIMER.md).
+
+It is a preparation aid. It reads the facts you pass, contacts no service, calls no ATO
+API and lodges nothing. Ryan Duguid is not a registered tax agent or BAS agent. Project
+support is limited to software issues reproduced with fabricated data. Do not send
+taxpayer information.
+
+## Example
+
+```python
+from lodgmentcalendar import Facts, due_dates
+
+result = due_dates(
+    "bas", "company", "2026-27", "bas_agent", reporting_cycle="quarterly",
+    facts=Facts(consolidated_head_company=False, lodges_electronically=True,
+                previous_statement_lodged_electronically=True,
+                includes_monthly_payg_obligation=False),
+)
+for row in result["obligations"]:
+    print(row["period"], row["status"], row["nominal_due_date"], row["due_date"], row["rule_id"])
+```
+
+```
+2026-27 Q1 DETERMINED 2026-11-25 2026-11-25 AS-Q-AGENT
+2026-27 Q2 DETERMINED 2027-02-28 2027-03-02 AS-Q-28
+2026-27 Q3 DETERMINED 2027-05-26 2027-05-26 AS-Q-AGENT
+2026-27 Q4 UNKNOWN 2027-08-25 None AS-Q-AGENT
+```
+
+Quarter 2 is due on Sunday 28 February 2027. Monday 1 March is Labour Day in Western
+Australia, which moves the date for every state, so the statement is due on 2 March.
+Quarter 4 is `UNKNOWN` because the ATO marks 25 August 2027 'to be confirmed'.
+
+## Inputs
+
+`due_dates(obligation, entity_type, financial_year, channel, *, reporting_cycle=None, facts=None, extra_holidays=None, holidays_complete_until=None)`
+
+| Input | Values |
+| --- | --- |
+| `obligation` | `bas`, `ias` or `income_tax_return` |
+| `entity_type` | `individual`, `trust`, `partnership`, `company` or `smsf` |
+| `financial_year` | The year of the statement periods, or the income year a return covers, as `2026-27` |
+| `channel` | `self`, `tax_agent` or `bas_agent` (a BAS agent cannot lodge an income tax return) |
+| `reporting_cycle` | `monthly` or `quarterly`, for `bas` and `ias` only. A monthly `bas` reports GST monthly; other monthly activity statements are `ias`. For a consolidated head company, a quarterly `ias` is its PAYG instalment activity statement |
+| `facts` | A `Facts` with the conditions below; each is `True`, `False` or `None` (not supplied) |
+| `extra_holidays` | Up to 50 `date: name` holidays the ATO table does not list (see below) |
+| `holidays_complete_until` | A `date` to which the ATO table and `extra_holidays` hold every holiday (see below) |
+
+This release records statement periods in 2026-27 and income tax returns for the 2025-26
+income year, which are the returns the 2026–27 program covers. Any other year returns one
+`UNKNOWN` row.
+
+The `Facts` fields are the conditions the ATO pages make the dates depend on:
+`prior_returns_outstanding`, `overdue_returns_lodged_by_31_october`,
+`on_agent_client_list_by_cutoff`, `large_or_medium`, `member_large_or_medium`,
+`new_registrant`, `prior_year_return_taxable`, `current_year_return_taxable`,
+`latest_tax_liability_20k_or_more`, `total_income_over_2m`,
+`prior_year_non_taxable_or_refund`, `current_year_non_taxable_or_refund`,
+`consolidated_head_company`, `first_consolidated_return`, `lodges_electronically`,
+`previous_statement_lodged_electronically`, `includes_monthly_payg_obligation`,
+`annual_turnover_up_to_10m` and
+`deferred_gst_registered`. `FACT_MEANINGS` in `lodgmentcalendar.due_dates` gives the
+ATO's wording for each. Only the facts on a date's decision path are read; a `None` on
+that path makes the date `UNKNOWN`.
+
+Invalid inputs raise `ValueError`: an unknown value, a malformed year, a cycle on an
+income tax return, a BAS agent lodging an income tax return or a fact that is not
+`True`, `False` or `None`.
+
+## Output
+
+The result holds `obligations`, `counts` by status, `request`, `facts_used`,
+`holiday_calendar`, `not_decided`, `warnings` and `source_checked`. Each obligation row has:
+
+| Field | Meaning |
+| --- | --- |
+| `kind` | `lodgment`, `payment` (only where the payment date differs) or `concession` |
+| `status` | `DETERMINED` or `UNKNOWN` |
+| `due_date` | The date after the next-business-day roll; `null` when `UNKNOWN` |
+| `nominal_due_date` | The date the rule names, before the roll, where the rule names one |
+| `rule_id`, `summary` | The rule applied, in plain English |
+| `source_url`, `source_provision`, `source_checked` | The ATO page, the table or heading on it, and the review date |
+| `holiday_roll` | The weekend days and holidays passed over, with the holiday table's URL |
+| `missing` | Each fact not supplied or question the ATO pages leave open |
+| `payment` | On lodgement rows: `with_lodgment`, `separate`, `none` or `unknown` |
+
+## Weekends and public holidays
+
+The holiday calendar is the ATO's own: Tables 1 and 2 of
+[Lodgment and payment dates on weekends or public holidays](https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/lodgment-and-payment-dates-on-weekends-or-public-holidays),
+checked on 20 October 2026 and again on 28 October 2026. Under that page, a date that
+falls on a Saturday, a Sunday or a public holiday for the whole of any state or territory
+moves to the next business day for taxpayers in every state. The tables cover 1 July 2026 to 30 June 2027. A later date
+that is not a weekend cannot be shown to be a business day, so it is `UNKNOWN` with its
+nominal date kept. A holiday missing from the tables can only move a date later.
+
+To settle those dates, pass the missing holidays from an official source as
+`extra_holidays` and the last date your list is complete to as
+`holidays_complete_until`. Holidays alone never extend coverage, because a list holding
+one 2027 holiday is not a list that has 2027 covered. Each one must be a weekday the ATO
+table does not already list, and shows in `holiday_roll` and `holiday_calendar` marked
+'(caller-supplied)'.
+
+```python
+from datetime import date
+
+result = due_dates("bas", "trust", "2026-27", "self", reporting_cycle="quarterly",
+                   facts=Facts(lodges_electronically=True),
+                   holidays_complete_until=date(2027, 8, 31))
+print(result["obligations"][3]["due_date"])
+```
+
+```
+2027-08-11
+```
+
+This assumes no whole-of-state holiday falls between 1 July and 31 August 2027 beyond
+those you pass; the calendar takes that statement as given.
+
+## Scope
+
+Modelled rules, open questions and every source are listed in the
+[primary-source review](docs/primary-source-review-2026-10-20.md). The calendar does not
+model substituted accounting periods, companies that are not full self-assessment
+taxpayers, APRA-regulated funds, annual GST returns, instalment notices, FBT or other
+obligation types. It does not check whether the facts you pass are true, apply a
+client-specific date the ATO has set, or decide whether anything was lodged or paid on
+time.
+
+## Licence
+
+Licensed under the Functional Source License, Version 1.1, ALv2 Future License (FSL-1.1-ALv2). You may use, modify and redistribute it for any purpose except a Competing Use as defined in LICENSE (making it available to others in a competing commercial product or service), and each version becomes available under Apache-2.0 two years after it is made available. See [LICENSE](LICENSE) and [NOTICE](NOTICE).

lodgment_calendar-0.1.0/README.md

@@ -0,0 +1,145 @@
+# Lodgment calendar
+
+`lodgment-calendar` works out lodgement and payment due dates for BAS, IAS and income tax
+returns under the ATO's 2026–27 lodgment program, for self-lodgers and for clients of
+registered tax and BAS agents. Each date carries its rule, the ATO page it comes from and
+the date that page was checked. A date that depends on a fact you did not supply, or that
+the ATO pages leave open, comes back `UNKNOWN` with the missing condition named.
+
+Distribution `lodgment-calendar`, import package `lodgmentcalendar`. Library only: this
+component ships no command.
+
+**Package lifecycle:** published. Install `lodgment-calendar` from PyPI with
+`pip install lodgment-calendar`; see [release notes](RELEASE_NOTES.md) and
+[DISCLAIMER.md](DISCLAIMER.md).
+
+It is a preparation aid. It reads the facts you pass, contacts no service, calls no ATO
+API and lodges nothing. Ryan Duguid is not a registered tax agent or BAS agent. Project
+support is limited to software issues reproduced with fabricated data. Do not send
+taxpayer information.
+
+## Example
+
+```python
+from lodgmentcalendar import Facts, due_dates
+
+result = due_dates(
+    "bas", "company", "2026-27", "bas_agent", reporting_cycle="quarterly",
+    facts=Facts(consolidated_head_company=False, lodges_electronically=True,
+                previous_statement_lodged_electronically=True,
+                includes_monthly_payg_obligation=False),
+)
+for row in result["obligations"]:
+    print(row["period"], row["status"], row["nominal_due_date"], row["due_date"], row["rule_id"])
+```
+
+```
+2026-27 Q1 DETERMINED 2026-11-25 2026-11-25 AS-Q-AGENT
+2026-27 Q2 DETERMINED 2027-02-28 2027-03-02 AS-Q-28
+2026-27 Q3 DETERMINED 2027-05-26 2027-05-26 AS-Q-AGENT
+2026-27 Q4 UNKNOWN 2027-08-25 None AS-Q-AGENT
+```
+
+Quarter 2 is due on Sunday 28 February 2027. Monday 1 March is Labour Day in Western
+Australia, which moves the date for every state, so the statement is due on 2 March.
+Quarter 4 is `UNKNOWN` because the ATO marks 25 August 2027 'to be confirmed'.
+
+## Inputs
+
+`due_dates(obligation, entity_type, financial_year, channel, *, reporting_cycle=None, facts=None, extra_holidays=None, holidays_complete_until=None)`
+
+| Input | Values |
+| --- | --- |
+| `obligation` | `bas`, `ias` or `income_tax_return` |
+| `entity_type` | `individual`, `trust`, `partnership`, `company` or `smsf` |
+| `financial_year` | The year of the statement periods, or the income year a return covers, as `2026-27` |
+| `channel` | `self`, `tax_agent` or `bas_agent` (a BAS agent cannot lodge an income tax return) |
+| `reporting_cycle` | `monthly` or `quarterly`, for `bas` and `ias` only. A monthly `bas` reports GST monthly; other monthly activity statements are `ias`. For a consolidated head company, a quarterly `ias` is its PAYG instalment activity statement |
+| `facts` | A `Facts` with the conditions below; each is `True`, `False` or `None` (not supplied) |
+| `extra_holidays` | Up to 50 `date: name` holidays the ATO table does not list (see below) |
+| `holidays_complete_until` | A `date` to which the ATO table and `extra_holidays` hold every holiday (see below) |
+
+This release records statement periods in 2026-27 and income tax returns for the 2025-26
+income year, which are the returns the 2026–27 program covers. Any other year returns one
+`UNKNOWN` row.
+
+The `Facts` fields are the conditions the ATO pages make the dates depend on:
+`prior_returns_outstanding`, `overdue_returns_lodged_by_31_october`,
+`on_agent_client_list_by_cutoff`, `large_or_medium`, `member_large_or_medium`,
+`new_registrant`, `prior_year_return_taxable`, `current_year_return_taxable`,
+`latest_tax_liability_20k_or_more`, `total_income_over_2m`,
+`prior_year_non_taxable_or_refund`, `current_year_non_taxable_or_refund`,
+`consolidated_head_company`, `first_consolidated_return`, `lodges_electronically`,
+`previous_statement_lodged_electronically`, `includes_monthly_payg_obligation`,
+`annual_turnover_up_to_10m` and
+`deferred_gst_registered`. `FACT_MEANINGS` in `lodgmentcalendar.due_dates` gives the
+ATO's wording for each. Only the facts on a date's decision path are read; a `None` on
+that path makes the date `UNKNOWN`.
+
+Invalid inputs raise `ValueError`: an unknown value, a malformed year, a cycle on an
+income tax return, a BAS agent lodging an income tax return or a fact that is not
+`True`, `False` or `None`.
+
+## Output
+
+The result holds `obligations`, `counts` by status, `request`, `facts_used`,
+`holiday_calendar`, `not_decided`, `warnings` and `source_checked`. Each obligation row has:
+
+| Field | Meaning |
+| --- | --- |
+| `kind` | `lodgment`, `payment` (only where the payment date differs) or `concession` |
+| `status` | `DETERMINED` or `UNKNOWN` |
+| `due_date` | The date after the next-business-day roll; `null` when `UNKNOWN` |
+| `nominal_due_date` | The date the rule names, before the roll, where the rule names one |
+| `rule_id`, `summary` | The rule applied, in plain English |
+| `source_url`, `source_provision`, `source_checked` | The ATO page, the table or heading on it, and the review date |
+| `holiday_roll` | The weekend days and holidays passed over, with the holiday table's URL |
+| `missing` | Each fact not supplied or question the ATO pages leave open |
+| `payment` | On lodgement rows: `with_lodgment`, `separate`, `none` or `unknown` |
+
+## Weekends and public holidays
+
+The holiday calendar is the ATO's own: Tables 1 and 2 of
+[Lodgment and payment dates on weekends or public holidays](https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/lodgment-and-payment-dates-on-weekends-or-public-holidays),
+checked on 20 October 2026 and again on 28 October 2026. Under that page, a date that
+falls on a Saturday, a Sunday or a public holiday for the whole of any state or territory
+moves to the next business day for taxpayers in every state. The tables cover 1 July 2026 to 30 June 2027. A later date
+that is not a weekend cannot be shown to be a business day, so it is `UNKNOWN` with its
+nominal date kept. A holiday missing from the tables can only move a date later.
+
+To settle those dates, pass the missing holidays from an official source as
+`extra_holidays` and the last date your list is complete to as
+`holidays_complete_until`. Holidays alone never extend coverage, because a list holding
+one 2027 holiday is not a list that has 2027 covered. Each one must be a weekday the ATO
+table does not already list, and shows in `holiday_roll` and `holiday_calendar` marked
+'(caller-supplied)'.
+
+```python
+from datetime import date
+
+result = due_dates("bas", "trust", "2026-27", "self", reporting_cycle="quarterly",
+                   facts=Facts(lodges_electronically=True),
+                   holidays_complete_until=date(2027, 8, 31))
+print(result["obligations"][3]["due_date"])
+```
+
+```
+2027-08-11
+```
+
+This assumes no whole-of-state holiday falls between 1 July and 31 August 2027 beyond
+those you pass; the calendar takes that statement as given.
+
+## Scope
+
+Modelled rules, open questions and every source are listed in the
+[primary-source review](docs/primary-source-review-2026-10-20.md). The calendar does not
+model substituted accounting periods, companies that are not full self-assessment
+taxpayers, APRA-regulated funds, annual GST returns, instalment notices, FBT or other
+obligation types. It does not check whether the facts you pass are true, apply a
+client-specific date the ATO has set, or decide whether anything was lodged or paid on
+time.
+
+## Licence
+
+Licensed under the Functional Source License, Version 1.1, ALv2 Future License (FSL-1.1-ALv2). You may use, modify and redistribute it for any purpose except a Competing Use as defined in LICENSE (making it available to others in a competing commercial product or service), and each version becomes available under Apache-2.0 two years after it is made available. See [LICENSE](LICENSE) and [NOTICE](NOTICE).

lodgment_calendar-0.1.0/RELEASE_NOTES.md

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+# v0.1.0
+
+This is the first PyPI release of `lodgment-calendar`, published through
+`release-lodgment-calendar.yml`, the monorepo's namespaced, attested release workflow.
+
+- `due_dates` returns lodgement, payment and concession dates for monthly and quarterly
+  BAS and IAS periods in 2026-27 and for 2025-26 income tax returns of individuals,
+  trusts, partnerships, companies (including head companies of consolidated groups) and
+  SMSFs, lodged by the taxpayer or through a registered tax or BAS agent.
+- Applies the 2026–27 registered agent and BAS agent lodgment program dates and
+  concessions, the 2-week online concession for quarterly statements and the December
+  BAS concession, each with its ATO source, provision and review date.
+- Moves dates to the next business day using the ATO's 2026–27 public holiday tables.
+  Callers can add holidays the tables do not list and state the date their list is
+  complete to, which settles dates after 30 June 2027.
+- Returns `UNKNOWN`, naming the missing condition, for any date that depends on a fact
+  not supplied, a date the ATO pages leave open or a day outside the holiday tables.
+- Relicensed from Apache-2.0 to FSL-1.1-ALv2 (Functional Source License, with
+  Apache-2.0 as the future licence). Released versions keep their licence.

lodgment_calendar-0.1.0/RELEASING.md

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+# Releasing
+
+This project is a preparation aid. A release is a tagged source snapshot, not a
+determination, and it does not authorise anyone to skip the current-source check below.
+
+## Before tagging
+
+1. Read every ATO page in `SOURCES` in `lodgmentcalendar/rules.py` and the holiday
+   page in `lodgmentcalendar/holidays.py` live. If a date, condition or table moved, update
+   the rule, its test, `SOURCE_CHECKED` and the primary-source review in the same commit.
+2. `uv run --locked --extra dev pytest --cov --cov-branch`
+3. `uv run --locked --extra dev ruff check .`
+4. `uv run --locked --extra dev pyright`
+5. Run the README example and compare its output with the README.
+
+## Version
+
+The version source is `[project].version` in `pyproject.toml`. Keep `__version__` in
+`lodgmentcalendar/_version.py` aligned with it; the package identity test checks both
+copies. Update the release-note heading, citation and lockfiles in the same commit.

lodgment_calendar-0.1.0/SECURITY.md

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+# Security policy
+
+## Supported versions
+
+Security fixes are applied to the latest version on the default branch.
+
+## Reporting a vulnerability
+
+Use this repository's private vulnerability-reporting feature (Security > Report a vulnerability). Do not open a public issue or pull request for a suspected vulnerability.
+
+Include a clear description, reproduction steps using fabricated data, likely impact, and any suggested mitigation. Never include client, taxpayer, employee, payroll, job-cost, access-token or other sensitive data.
+
+A valid report will be acknowledged within 7 days. The fix and disclosure timeline will be agreed with the reporter.
+
+If GitHub private reporting is not visible, enable it in repository settings rather than creating a public inbox.