cgt

cgt

Routes through the tax-bunyip foundation hub — read its standing instructions first (skills/tax-bunyip/SKILL.md). This spoke accrues a held capital asset's CGT cost base and computes no gain for the assessed year (scripts/spokes/cgt.py). It collates and flags — it asserts no final tax number. The registered tax agent — or the lodging individual — finalises every figure; every computed figure is marked [accountant to confirm].

FY2026: accrue, do not realise

The disposed rental's disposal is an FY2027 event. For FY2026 (the assessed year) that asset is still HELD, so the spoke:

• accrues its cost base (acquisition + capital-works + incidentals) as a held asset, and
• computes NO gain — there is no CGT event in the assessed year, so there is no capital gain or loss. The cost base carries forward to the realising year.

Held-vs-disposed in the assessed FY is decided structurally from the asset's disposal_financial_year (config, supplied per-asset) against the assessed FY:

• no disposal FY, or a disposal FY strictly after the assessed FY → HELD (accrue, no gain);
• a disposal FY equal to the assessed FY → a realising event; v1 defers the gain computation (Scope Boundary) and surfaces a forward-flag, asserting no number;
• a disposal FY before the assessed FY → a caller error (the asset was disposed in a prior year and must not be accrued as held now) → raises.

Cost base is document-sourced, never from a lumped line

Every cost-base component is accrued only via scripts/decompose.py from an authoritative supplementary document (a settlement statement, a builder's invoice, a conveyancer's statement, modelled as a per-payment statement_line). A capital-works (or any cost-base) component with no supporting document is refused and flagged (finalization-block, never render-block) — it is never accrued from a lumped feed line, and a gain is never inflated by an inferred cost-base element.

capital-works is a deductible component in decomposition's view, so an uncorroborated capital-works split is gated as an accountant question (needs document-identity corroboration — letterhead/domain allowlist, BSB/account match, or a second independent source). acquisition and incidentals are cost-base elements that are not income-year deductions, so they decompose without the corroboration gate when the per-payment components sum to the cash amount.

Per-owner-fraction accrual (exact-sum)

A co-owned asset's cost base accrues to each owner by ownership fraction via scripts.attribution.apportion (largest-remainder, so the per-owner cents sum exactly to the parent). A 50/50 asset's cost base divides exactly across the two owners; each owner's share renders on that owner's CGT working paper. Ownership fractions come from the entity model (model.ownership_fractions), which enforces that fractions sum to 1.0 and that rentals are owned by individuals only.

Forward-planning flags (no number, no eligibility asserted)

For an asset with a disposal on the horizon (a disposal_fy is set) the spoke surfaces forward-planning flags routed to the consolidated package, without asserting a figure or recommending an action:

• the 50%/12-month CGT-discount eligibility surface — the discount rate (cgt_discount_rate) and the minimum holding period (cgt_discount_min_holding_months) come from config/rates.yaml (seeded pending, so they render provisional). The spoke never asserts the asset is eligible.
• the FRCGW surface — one clearance certificate per co-owner (each co-owner is a separate vendor) before settlement. The rate (frcgw_withholding_rate) and threshold (frcgw_threshold) come from config. The spoke never asserts residency, that withholding applies, or a withheld amount.

Output gate

A CGT working paper is produced under each owning individual — the rental node itself produces nothing (produces: []). An owner whose role's produces allow-list lacks cgt (the trust, a company) is un-producible: produce_owner_cgt raises.

ATO labels (data, not code)

Cost-base elements map to CGT-schedule labels in config/ato_labels.sample.yaml (labels.tax_category_to_label): cgt_cost_base_acquisition, cgt_cost_base_capital_works, cgt_cost_base_incidentals. Each is a cost-base element, deductible: false — it accrues to the asset's cost base, it is not an income-year deduction. The accountant owns the cost-base treatment.

Entry points (scripts/spokes/cgt.py)

Canonical invocation: ${CLAUDE_PLUGIN_ROOT}/scripts/run.sh scripts/spokes/cgt.py

• held_disposition(assessed_fy, disposal_fy) → held-accrue-no-gain / disposal-in-assessed-fy (raises on a prior-year disposal)
• accrue_cost_base_element(element, fy_start=..., fy_end=..., facility=...) → (component, flag) — exactly one non-None; document-sourced only
• accrue_asset_cost_base(asset, model=..., assessed_fy=..., fy_start=..., fy_end=..., disposal_fy=..., cost_base_elements=...) → AssetCGTResult (held → no gain)
• cgt_discount_surface_flag(asset) / frcgw_clearance_flag(asset, co_owners) → forward-planning flags (rates from config)
• produce_owner_cgt(owner, asset_results, fy=..., entity_config=...) → CGTResult
• write_owner_cgt(result, base_dir=...) → atomic Markdown + Excel (0600)
• CGTResult.gain_computed (always False in v1) / .has_no_document_flag / .has_no_gain_held_flag / .has_frcgw_flag / .summary()