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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Au FbtUse this skill whenever asked about Australian Fringe Benefits Tax -- identifying fringe benefits in a general ledger, car fringe benefits (statutory formula or operating cost), the electric vehicle exemption, meal entertainment, minor benefits, expense payments and the otherwise-deductible rule, LAFHA, loan benefits, employee contributions, reportable fringe benefits amounts (RFBA), FBT gross-up and return preparation. Trigger on phrases like \"FBT\", \"fringe benefits tax\", \"car fringe be...Votes: 0GitHub stars: 478
- Au Foreign Currency Forex Realisation Gains AndHow Division 775 of the ITAA 1997 brings realised foreign currency gains and losses to account, including foreign currency bank accounts and the position of crypto assets such as stablecoins, for accountants advising Australian taxpayers.Votes: 0GitHub stars: 478
- Au Foreign IncomeUse this skill whenever asked about how Australian tax residents are taxed on foreign income -- the worldwide assessable income rule, the foreign income tax offset (FITO) and its offset limit, foreign employment income and the narrowed section 23AG exemption, foreign rental/business/investment income, foreign capital gains and Division 775 forex gains, foreign pensions (UK/US), temporary residents under Subdiv 768-R, overseas HELP debtor worldwide income reporting, return labels 20/20M/20O, c...Votes: 0GitHub stars: 478
- Au Freelance IntakeALWAYS USE THIS SKILL when a user asks for help preparing their Australian tax returns AND mentions freelancing, self-employment, contracting, sole trading, or ABN-based work. Trigger on phrases like \"help me do my taxes\", \"prepare my ITR\", \"I'm a sole trader in Australia\", \"I'm a freelancer in Australia\", \"do my taxes as a contractor\", \"prepare my BAS and income tax\", or any similar phrasing where the user is an Australian-resident self-employed individual needing tax return prep...Votes: 0GitHub stars: 478
- Au Gst BasAustralian Business Activity Statement (BAS) — non-GST sections. Covers PAYG withholding (labels W1-W5), PAYG income tax instalments (labels T1-T9), FBT instalments (label F1), and PAYG withholding reconciliation. Complements australia-gst.md which covers GST labels (1A-9).Votes: 0GitHub stars: 478
- Au Gst PropertyUse this skill whenever GST touches Australian real property -- selling or buying new residential premises, potential residential land, commercial premises or vacant land; GST at settlement withholding (Forms one and two, 1/11th or 7%); margin scheme computations under Division 75; GST-free going concern sales and Division 135 clawbacks; developers renting unsold stock (Division 129 adjustments); or one-off subdivisions and the enterprise question. Trigger on \"GST withholding\", \"GST at set...Votes: 0GitHub stars: 478
- Au Individual ReturnUse this skill whenever asked about Australian individual income tax for sole traders. Trigger on phrases like \"how much tax do I pay in Australia\", \"Australian tax return\", \"sole trader tax\", \"ABN tax\", \"Medicare levy\", \"LITO\", \"PAYG\", \"tax brackets Australia\", \"BAS\", \"instant asset write-off\", \"home office deduction\", \"HELP repayment\", \"HECS debt\", \"small business income tax offset\", \"motor vehicle deduction\", or any question about filing or computing income ta...Votes: 0GitHub stars: 478
- Au Land TaxUse this skill whenever asked about Australian state or territory land tax. Trigger on phrases like \"land tax\", \"unimproved value\", \"site value\", \"land tax threshold\", \"principal place of residence exemption\", \"foreign owner surcharge\", \"absentee owner surcharge\", \"land tax objection\", \"Valuer-General\", \"surcharge land tax\", \"land tax deductible\", or any question about annual state taxes on land ownership in NSW, VIC, QLD, SA, WA, TAS, ACT, or NT. Covers the nature of la...Votes: 0GitHub stars: 478
- Au Lodgment Deadlines PenaltiesUse this skill for Australian lodgment and payment deadlines, and for what happens when one is missed: failure to lodge on time penalties, shortfall and false or misleading statement penalties, general interest charge, shortfall interest charge, remission, safe harbour for registered agent clients, and the correction pathways (later BAS, revised activity statement, amendment, objection). Trigger on phrases like \"when is my tax return due\", \"BAS due date\", \"late lodgment penalty\", \"fail...Votes: 0GitHub stars: 478
- Au Medicare LevyUse this skill whenever asked about the Australian Medicare Levy, Medicare Levy Surcharge (MLS), low-income reduction thresholds, family thresholds, surcharge tiers, private health insurance (PHI) rebate interaction, or Medicare levy exemptions. Trigger on phrases like \"Medicare levy\", \"Medicare surcharge\", \"MLS\", \"do I pay Medicare levy\", \"low income Medicare\", \"Medicare levy reduction\", \"Medicare levy exemption\", \"private health insurance rebate\", \"PHI rebate\", \"M1\", \"M...Votes: 0GitHub stars: 478
- Au Nonresident Cgt 2Australian CGT for foreign residents: taxable Australian property, rates, discounts, the former home and purchaser withholding.Votes: 0GitHub stars: 478
- Au Nonresident CgtUse this skill for any non-resident selling Australian assets. Trigger on: \"non-resident CGT Australia\", \"TAP test Australia\", \"taxable Australian property\", \"FRCGW\", \"foreign resident capital gains withholding\", \"15% withholding Australia\", \"12.5% withholding Australia\", \"clearance certificate ATO\", \"sell Australian shares non-resident\", \"sell Australian property non-resident\", \"Australian CGT non-resident seller\", \"no CGT discount non-resident Australia\". Covers the ...Votes: 0GitHub stars: 478
- Au Not For ProfitUse this skill whenever asked about Australian not-for-profit (NFP) tax compliance -- income tax exemption self-assessment, the annual NFP self-review return, ACNC charity registration and ATO endorsement, the mutuality principle for licensed clubs and member associations, taxable NFP shade-in rates, deductible gift recipient (DGR) endorsement and gift/contribution deductibility, FBT rebate and exemption caps for NFP employers, GST concessions for NFPs, PAYG withholding for NFP employees, or ...Votes: 0GitHub stars: 478
- Au PartnershipsUse this skill whenever asked about Australian partnership taxation -- partnership tax returns (form P), how section 90 net income or partnership losses flow through to partners under section 92, partner salaries and drawings, non-commercial loss deferral for partner shares, CGT on fractional partnership interests, admitting or retiring partners, reconstitution versus dissolution, GST registration for partnerships, family or husband-and-wife partnerships, income splitting, Everett assignments...Votes: 0GitHub stars: 478
- Au Payg Instalments 2Calculate and vary Australian PAYG instalments using the correct activity statement fields, forecasts and credit rules.Votes: 0GitHub stars: 478
- Au Payg InstalmentsUse this skill whenever asked about Australian PAYG Instalments for sole traders. Trigger on phrases like \"PAYG instalments\", \"BAS T1 T2 T7 T9\", \"instalment rate\", \"instalment amount\", \"ATO instalment\", \"GDP uplift\", \"GIC\", \"variation of instalments\", or any question about income tax prepayments through the Business Activity Statement. Covers entry/exit thresholds, instalment rate method (T1/T2), instalment amount method (T7), GDP uplift factor, voluntary variation, GIC exposu...Votes: 0GitHub stars: 478
- Au Payroll TaxUse this skill for any Australian state or territory payroll tax question in New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the ACT or the Northern Territory: registration thresholds, rates, deductions and phase-outs, grouping, contractor and employment agency provisions, nexus rules for interstate and overseas workers, taxable wages, exempt allowances, surcharges and levies, and monthly and annual return due dates. Trigger on \"payroll tax\", \"payroll t...Votes: 0GitHub stars: 478
- Au PsiUse this skill whenever asked about Australian personal services income -- PSI, the PSI rules, Divisions 84 to 87 ITAA 1997, personal services entities, personal services business tests, the results test, the 80% rule, unrelated clients, employment or business premises tests, PSB determinations, attribution of PSI, PSI deduction limits, contractors invoicing through companies or trusts, income splitting or profit retention by consultants, PCG 2025/5, or Part IVA exposure for PSBs. Trigger on ...Votes: 0GitHub stars: 478
- Au Rates 2026 27Use this skill whenever you need a current Australian tax rate, threshold, cap or due date for the 2026-27 or 2025-26 income year -- individual brackets, HELP repayment, Medicare levy and surcharge, super guarantee and contribution caps, Division 296, company rates, Div 7A benchmark, FBT, CGT caps and concessions, GST, PAYG instalment uplift, cents-per-km, car limits, penalty units, payroll tax, minimum wage or ASIC fees. Single-page rates card; every figure carries its source. Trigger on \"w...Votes: 0GitHub stars: 478
- Au Rd IncentiveUse this skill whenever asked about the Australian R&D Tax Incentive (R&DTI) -- the Division 355 tax offset for eligible research and development, who can claim (incorporated R&D entities only), the refundable offset for companies under $20m aggregated turnover, the non-refundable offset with intensity tiers for larger companies, core vs supporting R&D activities, excluded activities, registration with AusIndustry/DISR within 10 months of year end, the $20,000 expenditure threshold, the $150 ...Votes: 0GitHub stars: 478
- Au Rental Property 2Australian residential rental income, deductions, capital expenditure, ownership allocations and CGT, with dated reform notes.Votes: 0GitHub stars: 478
- Au Rental PropertyUse this skill whenever asked about Australian rental property income and deductions. Trigger on phrases like \"rental income Australia\", \"negative gearing\", \"rental deductions\", \"investment property tax\", \"Division 40\", \"Division 43\", \"capital works deduction\", \"depreciation schedule\", \"rental property CGT\", \"rental withholding\", \"body corporate fees\", \"strata levy deduction\", \"repairs vs improvements\", \"TR 97/23\", \"GST on property\", \"land tax on an investment p...Votes: 0GitHub stars: 478
- Au Return AssemblyFinal orchestrator skill that assembles the complete Australian filing package for Australian-resident sole traders. Consumes outputs from all Australian content skills (australia-gst for BAS, au-individual-return for ITR, au-super-guarantee for voluntary contributions, au-medicare-levy for levy and surcharge, au-payg-instalments for instalment schedule) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, a...Votes: 0GitHub stars: 478
- Au Small Business CgtUse this skill whenever an Australian small business owner, company, trust or partnership asks about the Division 152 small business CGT concessions -- selling a business, premises, goodwill, or shares/units in a trading entity; the $2m turnover or $6m maximum net asset value gateways; the active asset test; the 15-year exemption; the 50% active asset reduction; the retirement exemption; the small business rollover; significant individual or CGT concession stakeholder tests; or contributing s...Votes: 0GitHub stars: 478
- Au SmsfUse this skill whenever asked about Australian self-managed superannuation funds -- SMSF accounting, the SMSF annual return (SAR), supervisory levy, fund tax at 15%, exempt current pension income (ECPI), actuarial certificates, non-arm's length income or expenses (NALI/NALE), contribution caps and acceptance rules, minimum pension drawdowns, transfer balance cap and TBAR reporting, SMSF audits, in-house assets, LRBA safe harbour rates, or Division 296. Trigger on phrases like \"SMSF\", \"self...Votes: 0GitHub stars: 478
- Au Sole Trader ScheduleAustralian sole trader business schedule (Business and Professional Items Schedule for Individuals). Covers assessable business income, allowable deductions, home office (fixed rate 70c/hour or actual), motor vehicle (logbook or cents per km at 88c/km), depreciation (instant asset write-off, simplified pooling, general pooling), prepaid expenses, and trading stock.Votes: 0GitHub stars: 478
- Au Stamp DutyUse this skill whenever asked about Australian stamp duty (transfer duty, conveyance duty, land transfer duty) in any state or territory. Trigger on phrases like \"stamp duty\", \"transfer duty\", \"conveyance duty\", \"duty on purchase\", \"first home buyer duty exemption\", \"off the plan concession\", \"foreign purchaser surcharge\", \"surcharge purchaser duty\", \"AFAD\", \"landholder duty\", \"land rich\", \"business asset duty\", \"insurance duty\", \"motor vehicle duty\", \"dutiable va...Votes: 0GitHub stars: 478
- Au Super GuaranteeUse this skill whenever asked about Australian Superannuation Guarantee (SG) obligations, payday super deadlines, voluntary super contributions, concessional and non-concessional caps, Division 293 tax, Division 296 large-balance tax, government co-contribution, spouse contribution tax offset, carry-forward rules, or any question about super for sole traders or employers. Trigger on phrases like \"how much super do I pay\", \"SG rate\", \"super guarantee\", \"payday super\", \"7 business days...Votes: 0GitHub stars: 478
- Au Tax Residency 2Apply Australia's four individual tax residency tests and assess treaty, temporary residence and departure CGT consequences.Votes: 0GitHub stars: 478
- Au Tax ResidencyUse this skill for any question about Australian tax residency. Trigger on: \"am I an Australian tax resident\", \"Australian residency test\", \"leaving Australia tax\", \"ceasing Australian residency\", \"domicile test Australia\", \"183-day test Australia\", \"resides test Australia\", \"exit CGT Australia\", \"Australian resident abroad\", \"dual resident Australia\", \"moving from Australia\", \"Australian expat tax status\". Covers the four residency tests, how to formally cease Austral...Votes: 0GitHub stars: 478
- Au TparUse this skill for any Australian Taxable payments annual report (TPAR) question under the taxable payments reporting system: which businesses must lodge, the 10% test and the building and construction 50% test, which contractor payments to report or exclude, the contractor details required, how to lodge online, non-lodgment advice, amendments, and failure to lodge penalties. Trigger on \"TPAR\", \"taxable payments annual report\", \"taxable payments reporting system\", \"TPRS\", \"contractor...Votes: 0GitHub stars: 478
- Au Trust DistributionsUse this skill whenever asked about Australian discretionary or family trust distributions -- trustee resolutions, present entitlement, section 95 net income versus trust income, streaming capital gains or franked distributions, minors' penalty rates under Division 6AA, section 99A trustee assessments, family trust elections, interposed entity elections, family trust distribution tax, section 100A reimbursement agreements, unpaid present entitlements after Bendel, TFN withholding for closely ...Votes: 0GitHub stars: 478
- Au Working Holiday MakersUse this skill for any Australian working holiday maker (WHM) tax question for holders of subclass 417 Working Holiday or 462 Work and Holiday visas and their employers: employer registration, Schedule 15 withholding and the $45,000 threshold, unregistered employer rates, no-TFN withholding, STP income type and tax treatment codes, superannuation guarantee, the departing Australia superannuation payment (DASP) and its 65% tax, residency, the non-discrimination article countries after Addy, an...Votes: 0GitHub stars: 478
- Audit Quality Assurance AqaUse when asked about Audit in Kenya: how I do it. A statutory audit gives an independent opinion on whether a company's financial statements are free from material misstatement and prepared in line with the applicable framework. You run it under the International Standards on Auditing. ISA 200 sets what you are trying to achieve. ISA 220 (Revised) sets how you manage and reach engagement quality while you do it. Most engagements cover one financial year, commonly ended 31 December, and the wo...Votes: 0GitHub stars: 478
- Australia BookkeepingUse this skill whenever asked about Australian bookkeeping for sole traders, partnerships, or small companies. Trigger on phrases like \"chart of accounts\", \"BAS\", \"GST codes\", \"bookkeeping\", \"profit and loss\", \"balance sheet\", \"AASB\", \"simplified disclosures\", \"Tier 2\", \"bank reconciliation\", \"expense categories\", \"revenue recognition\", \"depreciation\", \"instant asset write-off\", \"small business pool\", \"ABN\", \"ATO reporting\", \"activity statement\", \"accrual ...Votes: 0GitHub stars: 478
- Australia Financial Statements 2Determine Australian company financial reporting obligations, select applicable standards, prepare accounts and arrange assurance and lodgement.Votes: 0GitHub stars: 478
- Australia Financial StatementsUse this skill when preparing, reviewing, or advising on annual financial statements for an Australian company. Trigger on phrases like \"ASIC financial report\", \"AASB\", \"Australian Accounting Standards\", \"general purpose financial statements\", \"special purpose financial statements\", \"large proprietary company\", \"small proprietary company\", \"directors' report Australia\", \"audit Australia\", \"Form 388\", \"Corporations Act 2001 reporting\", or any question about preparing and ...Votes: 0GitHub stars: 478
- Australia Formation 2Choose and register an Australian company, obtain consents and director IDs, and arrange tax registrations and ongoing administration.Votes: 0GitHub stars: 478
- Australia FormationUse this skill whenever asked about forming, incorporating, or registering a company in Australia. Trigger on phrases like \"set up a company in Australia\", \"Pty Ltd\", \"ASIC registration\", \"Australian company formation\", \"register a business Australia\", \"ABN\", \"ACN\", \"proprietary limited\", \"sole trader Australia\", \"partnership Australia\", or any question about starting a business entity in Australia. Covers entity types (Pty Ltd, Ltd, sole trader, partnership, trust), regis...Votes: 0GitHub stars: 478
- Australia GstUse this skill whenever asked to prepare, review, or classify transactions for an Australian GST return (Business Activity Statement / BAS) for any client. Trigger on phrases like \"prepare BAS\", \"do the GST\", \"fill in BAS\", \"create the return\", \"GST return\", \"Activity Statement\", or any request involving Australian GST filing. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill covers Australia only and cover...Votes: 0GitHub stars: 478
- Australia PayrollUse this skill whenever asked about Australian payroll, PAYG withholding, superannuation guarantee, Single Touch Payroll, or employer obligations in Australia. Trigger on phrases like \"PAYG\", \"pay as you go withholding\", \"superannuation\", \"super guarantee\", \"STP\", \"Single Touch Payroll\", \"STP Phase 2\", \"Medicare levy\", \"tax file number\", \"TFN declaration\", \"HECS-HELP\", \"STSL\", \"Fair Work\", \"NES\", \"national employment standards\", \"modern award\", \"payslip Austra...Votes: 0GitHub stars: 478
- Australia Tax Optimization 2Australian tax planning for 2026–27: compare deductions, structures, losses, capital expenditure and superannuation using dated legislation.Votes: 0GitHub stars: 478
- Australia Tax OptimizationUse this skill when advising on LEGAL tax minimization strategies for Australian taxpayers — individuals, sole traders, and small business owners. Trigger on phrases like \"reduce my tax\", \"tax planning Australia\", \"salary vs dividends\", \"negative gearing\", \"instant asset write-off\", \"superannuation strategy\", \"CGT discount\", \"trust distribution\", \"income splitting\", \"GAAR\", \"Part IVA\", or any question about structuring affairs to legally minimize Australian tax. Covers e...Votes: 0GitHub stars: 478
- Australia Transfer PricingUse this skill whenever asked about Australia transfer pricing rules, documentation requirements, or ATO transfer pricing compliance. Trigger on phrases like \"transfer pricing Australia\", \"Australian TP documentation\", \"ATO transfer pricing\", \"master file Australia\", \"local file Australia\", \"CbCR Australia\", \"APA Australia\", \"Subdivision 815\", \"International Dealings Schedule\", \"IDS\", \"significant global entity\", or any question about intercompany pricing for Australian ...Votes: 0GitHub stars: 478
- Aw Individual Income TaxAruba individual income tax and wage tax table calculations for 2026. Covers the distinction between taxable income, annualized net wages and table income, progressive bands, the maximum annual tax-free amount, downward rounding and worked annual calculations. Use for questions about Aruba income tax brackets, loonbelasting, inkomstenbelasting or tabelinkomen. This is a calculation reference after the income base and allowance entitlement have been established. It does not determine residence...Votes: 0GitHub stars: 478
- Aw Social ContributionsAruba social contribution reference for 2026 covering AOV and AWW employee and employer rates, AZV health contribution allocation and the new pensioner relief. Includes annual contribution examples, income-limit distinctions, employer-only sickness and accident insurance rates, and the annual Cessantia amount. Use for Aruba payroll insurance, SVB rates, pensioner AZV or employer contribution questions. The scope is rate calculation once insured status and contribution income have been establi...Votes: 0GitHub stars: 478
- Aw Turnover TaxesAruba BBO, BAVP and BAZV turnover tax reference for businesses in 2026. Covers the combined rate components, an example on established taxable turnover, the sole-proprietor small-business threshold, threshold crossing, voluntary registration and the limited import-credit context. Includes a dated monthly filing and payment calendar reference. Use for Aruba turnover tax, small entrepreneur relief, BBO registration or import tax questions. It does not establish taxable turnover, place of supply...Votes: 0GitHub stars: 478
- Az Company FormationCompany formation and entity choice in Azerbaijan for tax year 2026. Covers the limited liability company (MMC) under the Civil Code (no statutory minimum capital, capital paid before registration or within at most 3 months), joint-stock companies (minimum AZN 2,000 closed, AZN 4,000 open), branches and representative offices of foreign companies, and the individual entrepreneur; registration with the State Tax Service, the statutory registration times (immediate or 1 day for an electronic lo...Votes: 0GitHub stars: 478
- Az Corporate Income TaxUse this skill for 2026 Azerbaijan corporate profit tax working papers for resident enterprises, permanent establishments and commercial income of non-profit organisations. It covers residence, ordinary taxable profit, documented business deductions, depreciation and repairs, losses, micro relief, the general simplified turnover alternative, catering turnover taxation, advances and annual settlement. Trigger on Azerbaijan corporate income tax, profit tax, company losses, tax depreciation, mic...Votes: 0GitHub stars: 478
- Az Income TaxUse this skill whenever asked about Arizona individual income tax for self-employed individuals or sole proprietors — filing Form 140, AZ estimated tax (Form 140ES), Arizona flat tax rate, Arizona standard deduction, or any query involving Arizona state income tax compliance. Trigger on phrases like \"Arizona income tax\", \"AZ income tax\", \"Form 140\", \"Arizona estimated tax\", \"Arizona self-employed tax\", \"AZDOR income tax\", \"Arizona flat tax\", or \"ARS §43\".Votes: 0GitHub stars: 478