@classytic/ledger-au

Australia country pack for @classytic/ledger — AASB-aligned chart of accounts, ATO-friendly tax sub-accounts, and a full BAS return template.

Install

npm install @classytic/ledger @classytic/ledger-au

Usage

import { createAccountingEngine } from '@classytic/ledger';
import { australiaPack } from '@classytic/ledger-au';

const accounting = createAccountingEngine({
  mongoose: mongoose.connection,
  country: australiaPack,
  currency: 'AUD',
  multiTenant: { tenantField: 'organizationId', ref: 'organization' },
  fiscalYearStartMonth: 7, // AU fiscal year is 1-Jul to 30-Jun
});

await accounting.repositories.accounts.seedAccounts(orgId);
await accounting.repositories.journals.seedDefaults(orgId);

What's in the box

Chart of accounts (AU_ACCOUNT_TYPES)

AASB-aligned, mirrors what Xero / MYOB / QuickBooks AU converge on for SME files:

| Range | Category | |---|---| | 1000-1099 | Cash & cash equivalents (incl FX bank, merchant clearing) | | 1100-1199 | Trade receivables + ECL provision (AASB 9) | | 1200-1299 | Inventories (AASB 102) | | 1300-1399 | Prepayments, deposits, ATO refund clearing | | 1600-1699 | PPE at cost (AASB 116) | | 1700-1799 | Accumulated depreciation | | 1800-1899 | Intangibles + amortisation (AASB 138) | | 1900-1999 | Right-of-use assets (AASB 16), DTA, security deposits | | 2000-2099 | Trade creditors + accruals + contract liabilities (AASB 15) | | 2110.GST.* | GST control sub-accounts (collected / input / instalment / adjustments) | | 2200.PAYGW.* | PAYG-W sub-accounts (salary / no-ABN / non-resident) | | 2400.SUPER.* | Superannuation (SG / salary-sacrifice / additional) | | 2500-2510 | Fringe Benefits Tax (FBT) | | 2600-2620 | State payroll tax / workers comp / stamp duty | | 2700-2730 | Annual leave / LSL / personal leave / wages payable | | 2800-2899 | Current borrowings (overdraft, loans, AASB 16 lease, hire purchase) | | 2900-2998 | Non-current borrowings + DTL + make-good provisions (AASB 137) | | 3000-3399 | Equity (issued capital, reserves, retained earnings, dividends) | | 4000-4999 | Revenue (taxable / GST-free / input-taxed / commission) | | 5000-5999 | Cost of sales (purchases, direct labour, freight, customs duty) | | 6000-6999 | Operating expenses | | 7000-7099 | Other income (interest, dividend, FX gain, gain on disposal, grants) | | 7500-7599 | Finance + non-operating expense | | 8000-8010 | Income tax expense (current + deferred — AASB 112) |

Tax codes (TAX_CODES)

Mirrors Xero / MYOB AU codes so consumer migrations don't need a translation layer:

| Code | Rate | BAS fields | Description | |---|---|---|---| | GST | 10% | G1, 1A | Standard GST on sales | | GST-INPUT | 10% | G11, 1B | GST on non-capital purchases | | GST-CAPITAL | 10% | G10, 1B | GST on capital purchases ≥ $1k | | GST_FREE | 0 | G1, G3 | Domestic GST-free (food / health / education) | | EXPORT | 0 | G1, G2 | Export sales (60-day rule) | | INPUT_TAXED | 0 | G1, G4 | Residential rent / financial supplies | | IMPORT | 10% | G11, 1B, 7A | Imported goods (deferred GST scheme) | | WET | 29% | 1C | Wine Equalisation Tax | | LCT | 33% | 1E | Luxury Car Tax | | FUEL_TAX_CREDIT | varies | 7 | Fuel Tax Credit (eligible business fuel) | | PAYGW-SALARY | tables | W1, W2 | Employee withholding | | PAYGW-NO-ABN | 47% | W4 | No-ABN withholding (top marginal rate) | | PAYGW-NON-RESIDENT | varies | W3 | Non-resident withholding | | PAYGI-RATE / -AMOUNT | varies | T1-T11 | PAYG instalment options | | FBT-INSTALMENT | varies | F1 | Quarterly FBT instalment | | ADJ_INC / ADJ_DEC | 10% | G7 / G18 | GST increasing / decreasing adjustments |

BAS return template (basReturnTemplate)

Full-form quarterly BAS calculator. Pass field-coded inputs (G1, G11, W2, etc.); get back calculated lines (1A, 1B, W5, T11, 8A, 8B, 9):

import { basReturnTemplate } from '@classytic/ledger-au';

const result = basReturnTemplate.calculate({
  G1: 110_000,       // total sales incl GST
  G11: 22_000,       // non-capital purchases incl GST
  W1: 100_000, W2: 25_000,  // wages / PAYG-W
  T7: 1_500,         // PAYG instalment (amount method)
});

result['1A'];   // 10_000  — GST on sales
result['1B'];   // 2_000   — GST input credits
result.W5;      // 25_000  — total PAYG-W
result.T11;     // 1_500   — instalment payable
result['8A'];   // 36_500  — total payable to ATO
result['8B'];   // 2_000   — total credits
result['9'];    // 34_500  — net amount payable

basReturnTemplate.summarize(result);
// {
//   gstOnSales: 10_000, gstOnPurchases: 2_000,
//   paygWithholding: 25_000, paygInstalment: 1_500, ...
//   netAmount: 34_500, isRefund: false
// }

Per-state payroll tax thresholds (STATE_PAYROLL_TAX_THRESHOLDS)

Annual tax-free thresholds (FY 2024-25). Each state administers its own payroll tax — register and lodge monthly when wages exceed the threshold:

| State | Threshold (AUD) | |---|---| | NSW | 1,200,000 | | VIC | 900,000 | | QLD | 1,300,000 | | WA | 1,000,000 | | SA | 1,500,000 | | TAS | 1,250,000 | | ACT | 2,000,000 | | NT | 1,500,000 |

What this package does NOT cover

• BAS lodgement / SBR submission → future @classytic/au-tax
• STP (Single Touch Payroll) Phase 2 reporting → future @classytic/au-payroll
• SuperStream / SBR clearing-house integration → future @classytic/au-payroll
• ABA / NPP bank file generation → future @classytic/au-payments
• R&D Tax Incentive workflows
• Income tax return preparation

The chart of accounts + BAS calc template are the foundation — tax engines hook into them via taxMetadata on accounts and basFields on tax codes.

License

MIT — see LICENSE.