tax-compliance-verification（税务合规性验证）

Tax Compliance Verification Skill

Systematic verification capability for all tax calculations, rates, thresholds, and legislative references produced by the Australian Tax Optimizer platform.

When to Use

Activate this skill when:

• Reviewing or modifying any tax calculation in lib/analysis/*.ts
• Verifying AI prompt outputs in lib/ai/*.ts
• Validating API responses from app/api/audit/*.ts
• Before presenting any tax recommendation to users
• After modifying tax rates, thresholds, or formulas
• During system integrity audits

Verification Checklist

1. Rate Accuracy

Verify every tax rate against ATO publications:

2. Legislative Reference Accuracy

Verify every citation is correct:

3. Calculation Formula Verification

For every mathematical formula:

4. Financial Year Handling

Verify FY logic is correct:

5. Entity Type Handling

Verify entity-specific logic:

Rate Verification Table (FY2024-25)

Income Tax Rates

R&D Tax Incentive

Division 7A

Small Business Concessions

Deduction Rates

Process

Step 1: Extract

Identify all tax calculations, rates, and thresholds in the target code:

• Hardcoded numeric values
• Rate variables and constants
• Formula expressions
• Conditional logic based on thresholds
• Legislative references in comments or strings

Step 2: Cross-Reference

For each extracted value:

• Look up current ATO publication
• Verify value matches for applicable FY
• Check if rate is dynamic or hardcoded
• Verify fallback values are current

Step 3: Validate

For each calculation:

• Trace formula to legislative source
• Test with known good inputs/outputs
• Test edge cases (zero, null, boundary values)
• Verify entity type handling
• Check rounding behaviour

Step 4: Flag

Categorise findings:

• PASS: Calculation verified correct
• WARN: Calculation works but has edge case risks
• FAIL: Calculation produces incorrect results
• MISSING: Required calculation not implemented

Step 5: Certify

Generate verification report:

• List all checks performed
• Document pass/fail status for each
• Provide specific remediation for failures
• Sign off on overall engine status

Output Template

<compliance_verification>
  <target>Engine or file being verified</target>
  <date>YYYY-MM-DD</date>
  <financial_year>FY2024-25</financial_year>

  <checks>
    <check name="R&D offset rate">
      <status>pass|warn|fail|missing</status>
      <expected>0.435</expected>
      <actual>Value found in code</actual>
      <legislation>ITAA 1997, s 355-100</legislation>
      <source>ato.gov.au/rnd</source>
      <notes>Additional context</notes>
    </check>
  </checks>

  <summary>
    <total_checks>N</total_checks>
    <passed>N</passed>
    <warnings>N</warnings>
    <failed>N</failed>
    <missing>N</missing>
  </summary>

  <certification>
    <status>certified|remediation_required</status>
    <confidence>0-100</confidence>
  </certification>
</compliance_verification>

Best Practices

1. Always verify against primary sources - ATO.gov.au, not secondary commentary
2. Check effective dates - Rates change annually, verify FY applicability
3. Test boundary conditions - $19,999 vs $20,000 for instant write-off
4. Document assumptions - If a rate cannot be verified, document why
5. Flag dynamic vs hardcoded - Prefer dynamic rates from getCurrentTaxRates()
6. Consider entity type - Same legislation applies differently to companies, trusts, individuals