Remove outdated comment

libdrcr/plugins/austax/reporting.luau

@@ -22,6 +22,10 @@
 -- false = Charge income tax expense in one transaction at end of financial year
 local charge_tax_monthly = true
 
+-- true = Include the Medicare levy surcharge
+-- false = Do not include the Medicare levy surcharge
+local include_mls = false
+
 -----------------
 -- Reporting code
 
@@ -246,7 +250,10 @@ function reporting.CalculateIncomeTax.execute(args, context, kinds_for_account,
 	local rfb_grossedup = calc.rfb_grossup(rfb_taxable, context)
 	
 	-- Medicare levy surcharge row
-	local tax_mls = calc.medicare_levy_surcharge(net_taxable, rfb_grossedup, context)
+	local tax_mls = 0
+	if include_mls then
+		tax_mls = calc.medicare_levy_surcharge(net_taxable, rfb_grossedup, context)
+	end
 	if tax_mls ~= 0 then
 		table.insert(report.entries, { Row = {
 			text = 'Medicare levy surcharge',

schema.sql

@@ -1,5 +1,5 @@
 --  DrCr: Web-based double-entry bookkeeping framework
---  Copyright (C) 2022–2025  Lee Yingtong Li (RunasSudo)
+--  Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
 --
 --  This program is free software: you can redistribute it and/or modify
 --  it under the terms of the GNU Affero General Public License as published by
@@ -80,6 +80,21 @@ CREATE TABLE transactions (
 	PRIMARY KEY(id)
 );
 
+---------
+-- austax
+
+CREATE TABLE austax_cgt_cost_adjustments (
+	id INTEGER NOT NULL,
+	quantity INTEGER,
+	commodity VARCHAR,
+	account VARCHAR,
+	acquisition_dt DATETIME,
+	dt DATETIME,
+	description VARCHAR,
+	cost_adjustment INTEGER,
+	PRIMARY KEY (id)
+)
+
 --------
 -- Views
 

src/components/BalanceAssertionEditor.vue

@@ -1,6 +1,6 @@
 <!--
 	DrCr: Web-based double-entry bookkeeping framework
-	Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
 	
 	This program is free software: you can redistribute it and/or modify
 	it under the terms of the GNU Affero General Public License as published by
@@ -33,7 +33,6 @@
 			<div class="pointer-events-none absolute inset-y-0 left-0 flex items-center pl-3">
 				<span class="text-gray-500">{{ db.metadata.reporting_commodity }}</span>
 			</div>
-			<!-- TODO: Display existing credit assertion as credit, not as negative debit -->
 			<input type="number" class="bordered-field pl-7 pr-16" step="0.01" v-model="assertion.amount_abs" placeholder="0.00">
 			<div class="absolute inset-y-0 right-0 flex items-center">
 				<select class="h-full border-0 bg-transparent py-0 pl-2 pr-8 text-gray-900 focus:ring-2 focus:ring-inset focus:ring-indigo-600" v-model="assertion.sign">

src/main.ts

@@ -44,6 +44,11 @@ async function initApp() {
 		{ path: '/statement-lines/import', name: 'import-statement', component: () => import('./pages/ImportStatementView.vue') },
 		{ path: '/transactions/:account', name: 'transactions', component: () => import('./pages/TransactionsView.vue') },
 		{ path: '/trial-balance', name: 'trial-balance', component: () => import('./reports/TrialBalanceReport.vue') },
+		// TODO: Generate this list dynamically
+		{ path: '/austax/cgt-adjustments', name: 'cgt-adjustments', component: () => import('./plugins/austax/CGTAdjustmentsView.vue') },
+		{ path: '/austax/cgt-adjustments/new', name: 'cgt-adjustments-new', component: () => import('./plugins/austax/NewCGTAdjustmentView.vue') },
+		{ path: '/austax/cgt-adjustments/edit/:id', name: 'cgt-adjustments-edit', component: () => import('./plugins/austax/EditCGTAdjustmentView.vue') },
+		{ path: '/austax/cgt-assets', name: 'cgt-assets', component: () => import('./plugins/austax/CGTAssetsView.vue') },
 		{ path: '/austax/tax-summary', name: 'tax-summary', component: () => import('./plugins/austax/TaxSummaryReport.vue') },
 	];
 	const router = createRouter({

src/pages/BalanceAssertionsView.vue

@@ -52,7 +52,7 @@
 					<XMarkIcon class="w-4 h-4 text-red-500" v-if="assertion.is_valid === false" />
 				</td>
 				<td class="py-0.5 pl-1 text-gray-900 text-end">
-					<a :href="'/balance-assertions/edit/' + assertion.id" class="text-gray-500 hover:text-gray-700" onclick="return openLinkInNewWindow(this);">
+					<a :href="$router.resolve({name: 'balance-assertions-edit', params: {id: assertion.id}}).fullPath" class="text-gray-500 hover:text-gray-700" onclick="return openLinkInNewWindow(this);">
 						<PencilIcon class="w-4 h-4" />
 					</a>
 				</td>

src/pages/HomeView.vue

@@ -25,7 +25,9 @@
 				<li><RouterLink :to="{ name: 'statement-lines' }" class="text-gray-900 hover:text-blue-700 hover:underline">Statement lines</RouterLink></li>
 				<li><RouterLink :to="{ name: 'balance-assertions' }" class="text-gray-900 hover:text-blue-700 hover:underline">Balance assertions</RouterLink></li>
 				<li><RouterLink :to="{ name: 'chart-of-accounts' }" class="text-gray-900 hover:text-blue-700 hover:underline">Chart of accounts</RouterLink></li>
-				<!-- TODO: Plugin reports -->
+				<!-- Plugin reports -->
+				<!-- TODO: Generate this list dynamically -->
+				<li><RouterLink :to="{ name: 'cgt-adjustments' }" class="text-gray-900 hover:text-blue-700 hover:underline">CGT adjustments</RouterLink></li>
 			</ul>
 		</div>
 		<div class="px-4">
@@ -41,6 +43,7 @@
 			<h2 class="font-medium text-gray-700 mb-2">Advanced reports</h2>
 			<ul class="list-disc ml-6">
 				<!-- TODO: Generate this list dynamically -->
+				<li><RouterLink :to="{ name: 'cgt-assets' }" class="text-gray-900 hover:text-blue-700 hover:underline">CGT assets</RouterLink></li>
 				<li><RouterLink :to="{ name: 'tax-summary' }" class="text-gray-900 hover:text-blue-700 hover:underline">Tax summary</RouterLink></li>
 			</ul>
 		</div>

src/plugins/austax/CGTAdjustmentEditor.vue

@@ -0,0 +1,127 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program is distributed in the hope that it will be useful,
+	but WITHOUT ANY WARRANTY; without even the implied warranty of
+	MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+	GNU Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<template>
+	<div class="grid grid-cols-[max-content_1fr] space-y-2 mb-4 items-baseline">
+		<h2 class="col-span-2 text-xl text-gray-900 font-semibold">CGT asset</h2>
+		
+		<label for="acquisition_date" class="block text-gray-900 pr-4">Acquisition date</label>
+		<div>
+			<input type="date" class="bordered-field" name="acquisition_date" id="acquisition_date" v-model="adjustment.acquisition_dt">
+		</div>
+		<label for="account" class="block text-gray-900 pr-4">Account</label>
+		<ComboBoxAccounts v-model="adjustment.account" />
+		<label for="asset" class="block text-gray-900 pr-4">Asset</label>
+		<div>
+			<input type="text" class="bordered-field" name="asset" id="asset" v-model="adjustment.asset">
+		</div>
+		
+		<h2 class="col-span-2 text-xl text-gray-900 font-semibold pt-4">CGT adjustment</h2>
+		
+		<label for="dt" class="block text-gray-900 pr-4">Adjustment date</label>
+		<div>
+			<input type="date" class="bordered-field" name="dt" id="dt" v-model="adjustment.dt">
+		</div>
+		<label for="description" class="block text-gray-900 pr-4">Description</label>
+		<div>
+			<input type="text" class="bordered-field" name="description" id="description" v-model="adjustment.description">
+		</div>
+		<label for="cost_adjustment" class="block text-gray-900 pr-4">Cost adjustment</label>
+		<div class="relative shadow-sm">
+			<div class="pointer-events-none absolute inset-y-0 left-0 flex items-center pl-3">
+				<span class="text-gray-500">{{ db.metadata.reporting_commodity }}</span>
+			</div>
+			<input type="number" class="bordered-field pl-7 pr-16" step="0.01" v-model="adjustment.cost_adjustment_abs" placeholder="0.00">
+			<div class="absolute inset-y-0 right-0 flex items-center">
+				<select class="h-full border-0 bg-transparent py-0 pl-2 pr-8 text-gray-900 focus:ring-2 focus:ring-inset focus:ring-indigo-600" v-model="adjustment.sign">
+					<option value="dr">Dr</option>
+					<option value="cr">Cr</option>
+				</select>
+			</div>
+		</div>
+	</div>
+	
+	<div class="flex justify-end mt-4 space-x-2">
+		<button class="btn-secondary text-red-600 ring-red-500" @click="deleteAdjustment" v-if="adjustment.id !== null">Delete</button>
+		<button class="btn-primary" @click="saveAdjustment">Save</button>
+	</div>
+</template>
+
+<script setup lang="ts">
+	import dayjs from 'dayjs';
+	import { getCurrentWindow } from '@tauri-apps/api/window';
+	
+	import ComboBoxAccounts from '../../components/ComboBoxAccounts.vue';
+	import { DT_FORMAT, db, deserialiseAmount } from '../../db.ts';
+	
+	export interface EditingCGTAdjustment {
+		id: number | null,
+		asset: string,
+		account: string,
+		acquisition_dt: string,
+		dt: string,
+		description: string,
+		sign: string,
+		cost_adjustment_abs: string,
+	}
+	
+	const { adjustment } = defineProps<{ adjustment: EditingCGTAdjustment }>();
+	
+	async function saveAdjustment() {
+		// Save changes to the CGT adjustment
+		const asset = deserialiseAmount('' + adjustment.asset);
+		const cost_adjustment_abs = deserialiseAmount('' + adjustment.cost_adjustment_abs);
+		const cost_adjustment = adjustment.sign === 'dr' ? cost_adjustment_abs.quantity : -cost_adjustment_abs.quantity;
+		
+		const session = await db.load();
+		
+		if (adjustment.id === null) {
+			await session.execute(
+				`INSERT INTO austax_cgt_cost_adjustments (quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment)
+				VALUES ($1, $2, $3, $4, $5, $6, $7)`,
+				[asset.quantity, asset.commodity, adjustment.account, dayjs(adjustment.acquisition_dt).format(DT_FORMAT), dayjs(adjustment.dt).format(DT_FORMAT), adjustment.description, cost_adjustment]
+			);
+		} else {
+			await session.execute(
+				`UPDATE austax_cgt_cost_adjustments
+				SET quantity = $1, commodity = $2, account = $3, acquisition_dt = $4, dt = $5, description = $6, cost_adjustment = $7
+				WHERE id = $8`,
+				[asset.quantity, asset.commodity, adjustment.account, dayjs(adjustment.acquisition_dt).format(DT_FORMAT), dayjs(adjustment.dt).format(DT_FORMAT), adjustment.description, cost_adjustment, adjustment.id]
+			);
+		}
+		
+		await getCurrentWindow().close();
+	}
+	
+	async function deleteAdjustment() {
+		// Delete the current CGT adjustment
+		if (!await confirm('Are you sure you want to delete this CGT adjustment? This operation is irreversible.')) {
+			return;
+		}
+		
+		const session = await db.load();
+		
+		await session.execute(
+			`DELETE FROM austax_cgt_cost_adjustments
+			WHERE id = $1`,
+			[adjustment.id]
+		);
+		
+		await getCurrentWindow().close();
+	}
+</script>

src/plugins/austax/CGTAdjustmentsView.vue

@@ -0,0 +1,89 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program is distributed in the hope that it will be useful,
+	but WITHOUT ANY WARRANTY; without even the implied warranty of
+	MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+	GNU Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<template>
+	<h1 class="page-heading">
+		CGT adjustments
+	</h1>
+	
+	<div class="my-4 flex gap-x-2">
+		<a :href="$router.resolve({name: 'cgt-adjustments-new'}).fullPath" class="btn-primary pl-2" onclick="return openLinkInNewWindow(this);">
+			<PlusIcon class="w-4 h-4" />
+			New CGT adjustment
+		</a>
+	</div>
+	
+	<table class="min-w-full">
+		<thead>
+			<tr class="border-b border-gray-300">
+				<th class="py-0.5 pr-1 text-gray-900 font-semibold text-start">Account</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start">Asset</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Units</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start">Acquisition date</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Acquisition value</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start">Adjustment date</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start">Description</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Cost adjustment&nbsp;</th>
+				<th></th>
+			</tr>
+		</thead>
+		<tbody>
+			<tr v-for="cgt_adjustment of cgtAdjustments">
+				<td class="py-0.5 pr-1 text-gray-900">{{ cgt_adjustment.account }}</td>
+				<td class="py-0.5 px-1 text-gray-900">{{ cgtAssetCommodityName(cgt_adjustment.commodity) }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(cgt_adjustment.quantity) }}</td>
+				<td class="py-0.5 px-1 text-gray-900">{{ dayjs(cgt_adjustment.acquisition_dt).format('YYYY-MM-DD') }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(asCost(cgt_adjustment.quantity, cgt_adjustment.commodity)) }}</td>
+				<td class="py-0.5 px-1 text-gray-900">{{ dayjs(cgt_adjustment.dt).format('YYYY-MM-DD') }}</td>
+				<td class="py-0.5 px-1 text-gray-900">{{ cgt_adjustment.description }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end" v-html="ppBracketed(cgt_adjustment.cost_adjustment)"></td>
+				<td class="py-0.5 pl-1 text-end">
+					<a :href="$router.resolve({name: 'cgt-adjustments-edit', params: {id: cgt_adjustment.id}}).fullPath" class="text-gray-500 hover:text-gray-700" onclick="return openLinkInNewWindow(this);">
+						<PencilIcon class="w-4 h-4" />
+					</a>
+				</td>
+			</tr>
+		</tbody>
+	</table>
+</template>
+
+<script setup lang="ts">
+	import dayjs from 'dayjs';
+	import { PencilIcon } from '@heroicons/vue/24/outline';
+	import { PlusIcon } from '@heroicons/vue/16/solid';
+	import { ref } from 'vue';
+	
+	import { CGTAdjustment, cgtAssetCommodityName } from './cgt.ts';
+	import { asCost } from '../../amounts.ts';
+	import { db } from '../../db.ts';
+	import { pp, ppBracketed } from '../../display.ts';
+	
+	const cgtAdjustments = ref([] as CGTAdjustment[]);
+	
+	async function load() {
+		// Load CGT adjustments from database
+		const session = await db.load();
+		cgtAdjustments.value = await session.select(
+			`SELECT id, quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment
+			FROM austax_cgt_cost_adjustments
+			ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt DESC, id DESC`
+		);
+	}
+	
+	load();
+</script>

src/plugins/austax/CGTAssetsView.vue

@@ -0,0 +1,152 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program is distributed in the hope that it will be useful,
+	but WITHOUT ANY WARRANTY; without even the implied warranty of
+	MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+	GNU Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<template>
+	<h1 class="page-heading">
+		CGT assets
+	</h1>
+	
+	<table class="min-w-full">
+		<thead>
+			<tr>
+				<th></th>
+				<th></th>
+				<th></th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Acquisition</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Adjustment</th>
+				<th class="print:hidden"></th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Disposal</th>
+				<th class="border-l border-gray-300"></th>
+			</tr>
+			<tr>
+				<th class="py-0.5 text-gray-900 font-semibold text-start">Account</th>
+				<th class="py-0.5 text-gray-900 font-semibold text-start">Asset</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Units</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300">Date</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Value</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end border-l border-gray-300">b/f&nbsp;</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">{{ eofyDate?.format('YYYY') }}</th>
+				<th class="print:hidden"></th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300">Date</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Value</th>
+				<th class="py-0.5 pl-1 text-gray-900 font-semibold text-end border-l border-gray-300">Gain&nbsp;</th>
+			</tr>
+		</thead>
+		<tbody>
+			<tr v-for="asset of cgtAssets" class="border-t border-gray-300">
+				<td class="py-0.5 pr-1 text-gray-900">
+					<RouterLink :to="{ name: 'transactions', params: { account: asset.account } }" class="hover:text-blue-700 hover:underline">{{ asset.account }}</RouterLink>
+				</td>
+				<td class="py-0.5 px-1 text-gray-900">{{ cgtAssetCommodityName(asset.commodity) }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(asset.quantity) }}</td>
+				<td class="py-0.5 px-1 text-gray-900 border-l border-gray-300">{{ dayjs(asset.acquisition_dt).format('YYYY-MM-DD') }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(asCost(asset.quantity, asset.commodity)) }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end border-l border-gray-300" v-html="costAdjustmentBroughtForward(asset)"></td>
+				<td class="py-0.5 px-1 text-gray-900 text-end" v-html="costAdjustmentCurrentPeriod(asset)"></td>
+				<td class="py-0.5 px-1 text-gray-900 text-center print:hidden">
+					<!--<a href="#" class="text-gray-500 hover:text-gray-700">
+						<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" class="w-4 h-4">
+							<path stroke-linecap="round" stroke-linejoin="round" d="M12 4.5v15m7.5-7.5h-15" />
+						</svg>
+					</a>-->
+				</td>
+				<td class="py-0.5 px-1 text-gray-900 border-l border-gray-300">{{ asset.disposal_dt !== null ? dayjs(asset.disposal_dt).format('YYYY-MM-DD') : '' }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ asset.disposal_value !== null ? pp(asset.disposal_value) : '' }}</td>
+				<td class="py-0.5 pl-1 text-gray-900 text-end border-l border-gray-300" v-html="cgtAssetGain(asset)"></td>
+			</tr>
+		</tbody>
+	</table>
+</template>
+
+<script setup lang="ts">
+	import dayjs from 'dayjs';
+	import { ref } from 'vue';
+	
+	import { asCost } from '../../amounts.ts';
+	import { CGTAsset, cgtAssetCommodityName, getCGTAssets } from './cgt.ts';
+	import { db } from '../../db.ts';
+	import { pp, ppBracketed } from '../../display.ts';
+	
+	const cgtAssets = ref([] as CGTAsset[]);
+	const eofyDate = ref(null as dayjs.Dayjs | null);
+	
+	async function load() {
+		// Load CGT assets
+		const session = await db.load();
+		cgtAssets.value = await getCGTAssets(session);
+		eofyDate.value = dayjs(db.metadata.eofy_date);
+		
+		console.log(cgtAssets.value);
+	}
+	
+	load();
+	
+	function costAdjustmentBroughtForward(asset: CGTAsset): string {
+		const thisEofyDate = eofyDate.value!;
+		const lastEofyDate = thisEofyDate.set('year', thisEofyDate.year() - 1);
+		
+		let total = 0;
+		for (const costAdjustment of asset.cost_adjustments) {
+			if (!dayjs(costAdjustment.dt).isAfter(lastEofyDate)) {
+				total += costAdjustment.cost_adjustment;
+			}
+		}
+		
+		if (total !== 0) {
+			// TODO: Link to CGT adjustments page
+			return ppBracketed(total);
+		} else {
+			return '';
+		}
+	}
+	
+	function costAdjustmentCurrentPeriod(asset: CGTAsset): string {
+		const thisEofyDate = eofyDate.value!;
+		const lastEofyDate = thisEofyDate.set('year', thisEofyDate.year() - 1);
+		
+		let total = 0;
+		for (const costAdjustment of asset.cost_adjustments) {
+			if (dayjs(costAdjustment.dt).isAfter(lastEofyDate) && !dayjs(costAdjustment.dt).isAfter(thisEofyDate)) {
+				total += costAdjustment.cost_adjustment;
+			}
+		}
+		
+		if (total !== 0) {
+			// TODO: Link to CGT adjustments page
+			return ppBracketed(total);
+		} else {
+			return '';
+		}
+	}
+	
+	function cgtAssetGain(asset: CGTAsset): string {
+		if (asset.disposal_dt === null) {
+			return '';
+		}
+		
+		// Get total cost adjustments
+		let totalCostAdjustment = 0;
+		for (const costAdjustment of asset.cost_adjustments) {
+			totalCostAdjustment += costAdjustment.cost_adjustment;
+		}
+		
+		const netGain = asset.disposal_value! - (asCost(asset.quantity, asset.commodity) + totalCostAdjustment);
+		
+		return ppBracketed(netGain);
+	}
+</script>

src/plugins/austax/EditCGTAdjustmentView.vue

@@ -0,0 +1,70 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program is distributed in the hope that it will be useful,
+	but WITHOUT ANY WARRANTY; without even the implied warranty of
+	MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+	GNU Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<template>
+	<h1 class="page-heading mb-4">
+		Edit CGT adjustment
+	</h1>
+	
+	<CGTAdjustmentEditor :adjustment="adjustment" />
+</template>
+
+<script setup lang="ts">
+	import dayjs from 'dayjs';
+	import { ref } from 'vue';
+	import { useRoute } from 'vue-router';
+	
+	import CGTAdjustmentEditor, { EditingCGTAdjustment } from './CGTAdjustmentEditor.vue';
+	import { db, serialiseAmount } from '../../db.ts';
+	
+	const route = useRoute();
+	
+	const adjustment = ref({
+		id: null,
+		asset: null!,
+		account: null!,
+		acquisition_dt: null!,
+		dt: null!,
+		description: null!,
+		sign: null!,
+		cost_adjustment_abs: null!,
+	} as EditingCGTAdjustment);
+	
+	async function load() {
+		const session = await db.load();
+		
+		const rawAdjustments: any[] = await session.select(
+			`SELECT id, quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment
+			FROM austax_cgt_cost_adjustments
+			WHERE id = $1`,
+			[route.params.id]
+		);
+		const rawAdjustment = rawAdjustments[0];
+		
+		// Format parameters for display
+		rawAdjustment.asset = serialiseAmount(rawAdjustment.quantity, rawAdjustment.commodity);
+		rawAdjustment.acquisition_dt = dayjs(rawAdjustment.acquisition_dt).format('YYYY-MM-DD');
+		rawAdjustment.dt = dayjs(rawAdjustment.dt).format('YYYY-MM-DD');
+		rawAdjustment.sign = rawAdjustment.cost_adjustment >= 0 ? 'dr' : 'cr';
+		rawAdjustment.cost_adjustment_abs = serialiseAmount(Math.abs(rawAdjustment.cost_adjustment), db.metadata.reporting_commodity);
+		
+		adjustment.value = rawAdjustment as EditingCGTAdjustment;
+	}
+	
+	load();
+</script>

src/plugins/austax/NewCGTAdjustmentView.vue

@@ -0,0 +1,43 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program is distributed in the hope that it will be useful,
+	but WITHOUT ANY WARRANTY; without even the implied warranty of
+	MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+	GNU Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<template>
+	<h1 class="page-heading mb-4">
+		New CGT adjustment
+	</h1>
+	
+	<CGTAdjustmentEditor :adjustment="adjustment" />
+</template>
+
+<script setup lang="ts">
+	import dayjs from 'dayjs';
+	import { ref } from 'vue';
+	
+	import CGTAdjustmentEditor, { EditingCGTAdjustment } from './CGTAdjustmentEditor.vue';
+	
+	const adjustment = ref({
+		id: null,
+		asset: '',
+		account: '',
+		acquisition_dt: dayjs().format('YYYY-MM-DD'),
+		dt: dayjs().format('YYYY-MM-DD'),
+		description: '',
+		sign: 'dr',
+		cost_adjustment_abs: '',
+	} as EditingCGTAdjustment);
+</script>

src/plugins/austax/cgt.ts

@@ -0,0 +1,152 @@
+/*
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program is distributed in the hope that it will be useful,
+	but WITHOUT ANY WARRANTY; without even the implied warranty of
+	MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+	GNU Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+*/
+
+import { asCost } from '../../amounts.ts';
+import { db, joinedToTransactions, JoinedTransactionPosting } from '../../db.ts';
+import { ExtendedDatabase } from '../../dbutil.ts';
+import { ppWithCommodity } from '../../display.ts';
+
+export interface CGTAdjustment {
+	id: number | null,
+	quantity: number,
+	commodity: string,
+	account: string,
+	acquisition_dt: string,
+	dt: string,
+	description: string,
+	cost_adjustment: number,
+}
+
+export class CGTAsset {
+	cost_adjustments: CGTAdjustment[];
+	disposal_dt: string | null;
+	disposal_value: number | null;
+	
+	constructor(
+		public quantity: number,
+		public commodity: string,
+		public account: string,
+		public acquisition_dt: string
+	) {
+		this.cost_adjustments = [];
+		this.disposal_dt = null;
+		this.disposal_value = null;
+	}
+}
+
+// Load CGT assets and cost adjustments from database
+export async function getCGTAssets(session: ExtendedDatabase) {
+	// Find all CGT asset accounts
+	const cgtAccounts = (await session.select(
+		`SELECT account FROM account_configurations
+		WHERE kind = 'austax.cgtasset'`
+	) as {account: string}[]).map((a) => a.account);
+	
+	// Find all asset accounts (used to calculate disposal values)
+	const assetAccounts = (await session.select(
+		`SELECT account FROM account_configurations
+		WHERE kind = 'drcr.asset'`
+	) as {account: string}[]).map((a) => a.account);
+	
+	// Get all transactions involving CGT asset accounts
+	const cgtJoinedTransactions = await session.select(
+		`SELECT joined_transactions.*
+		FROM postings
+		JOIN joined_transactions ON postings.transaction_id = joined_transactions.transaction_id
+		JOIN account_configurations ON postings.account = account_configurations.account
+		WHERE account_configurations.kind = 'austax.cgtasset'`
+	) as JoinedTransactionPosting[];
+	const cgtTransactions = joinedToTransactions(cgtJoinedTransactions);
+	
+	// Process postings to determine final balances
+	const assets: CGTAsset[] = [];
+	
+	for (const transaction of cgtTransactions) {
+		for (const posting of transaction.postings) {
+			if (cgtAccounts.indexOf(posting.account) < 0) {
+				continue;
+			}
+			if (posting.commodity === db.metadata.reporting_commodity) {
+				continue;
+			}
+			
+			// This posting is to a CGT asset account
+			
+			if (posting.quantity >= 0) {
+				// Debit CGT asset - create new CGTAsset
+				assets.push(new CGTAsset(posting.quantity, posting.commodity, posting.account, transaction.dt))
+			} else {
+				// Credit CGT asset
+				// Currently only a full disposal of a CGT asset is implemented
+				
+				// Find matching CGT asset
+				const asset = assets.find((a) => a.commodity === posting.commodity && a.account === posting.account);
+				
+				if (!asset) {
+					throw new Error('Attempted credit of ' + ppWithCommodity(posting.quantity, posting.commodity) + ' without preceding debit balance');
+				}
+				if (asset.quantity + posting.quantity < 0) {
+					throw new Error('Attempted credit of ' + ppWithCommodity(posting.quantity, posting.commodity) + ' which exceeds debit balance of ' + ppWithCommodity(asset.quantity, asset.commodity));
+				}
+				if (asset.quantity + posting.quantity != 0) {
+					throw new Error('Partial disposal of CGT asset not implemented');
+				}
+				
+				asset.disposal_dt = transaction.dt;
+				
+				// Calculate disposal value for searching for matching asset postings
+				asset.disposal_value = 0;
+				for (const otherPosting of transaction.postings) {
+					if (otherPosting !== posting && assetAccounts.indexOf(otherPosting.account) >= 0) {
+						asset.disposal_value += asCost(otherPosting.quantity, otherPosting.commodity);
+					}
+				}
+			}
+		}
+	}
+	
+	// Get all CGT cost adjustments
+	const cgtAdjustments = await session.select(
+		`SELECT id, quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment
+		FROM austax_cgt_cost_adjustments
+		ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt, id DESC`
+	) as CGTAdjustment[];
+	
+	// Process CGT adjustments
+	for (const cgtAdjustment of cgtAdjustments) {
+		// Get corresponding asset
+		const asset = assets.find((a) => a.quantity === cgtAdjustment.quantity && a.commodity === cgtAdjustment.commodity && a.account === cgtAdjustment.account && a.acquisition_dt === cgtAdjustment.acquisition_dt);
+		
+		if (!asset) {
+			throw new Error('No matching CGT asset for cost adjustment ' + ppWithCommodity(cgtAdjustment.quantity, cgtAdjustment.commodity));
+		}
+		
+		asset.cost_adjustments.push(cgtAdjustment);
+	}
+	
+	// Sort CGT assets
+	assets.sort((a, b) => b.acquisition_dt.localeCompare(a.acquisition_dt));
+	assets.sort((a, b) => cgtAssetCommodityName(a.commodity).localeCompare(cgtAssetCommodityName(b.commodity)));
+	assets.sort((a, b) => a.account.localeCompare(b.account));
+	
+	return assets;
+}
+
+export function cgtAssetCommodityName(commodity: string): string {
+	return commodity.substring(0, commodity.indexOf(' {'));
+}