au-non-commercial-losses SKILL.md skillA
au-non-commercial-losses from ryanduguid/australian-accounting-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add ryanduguid/australian-accounting-skills/au-non-commercial-losses@git:20261021.13fe54bPins git:20261021.13fe54b in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- ryanduguid/australian-accounting-skills
- Path
.claude/skills/au-non-commercial-losses/SKILL.md- Versions recorded
- 1
- Latest version
- git:20261021.13fe54b, committed Oct 21, 2026
- Size
- 4,889 bytes
- Repository stars
- 3
- License
- Apache-2.0
Use when preparing Australian Division 35 non-commercial business-loss tests, deferral and activity-by-activity loss roll-forwards for individuals or individual partners.
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# Non-commercial business-loss workpapers ## Inputs Income year, entity and individual-partner interests, activity descriptions and business-status evidence, income and deductions by activity, other assessable income and the income-requirement additions, net exempt income, prior deferred losses, commencement or cessation dates, profit history, real-property and other asset-use evidence, applicable exception facts and any Commissioner determination with its period and conditions. ## Workflow 1. Establish that the loss concerns a business activity of an individual, including an individual partner. Keep hobby, investment, rental, company and trust losses on their appropriate pathways. Document which activities may be grouped under the applicable law before combining figures. 2. Reconcile accounting loss to the tax result separately for each activity and owner. Separate current deductions, prior deferred Division 35 amounts and capital or other tax losses. Check the income requirement using its own income definition, not salary or taxable income alone. …
Read the whole file at its exact version.
How to install
mdr add ryanduguid/australian-accounting-skills/au-non-commercial-losses@sha256:20aa367c6794a236The line at the top of this page pins the label git:20261021.13fe54b, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_4gwk7hl356vsor5x)
1 badge image fetches in 30 days. What the badge shows.
Versions
The registry has recorded 1 version of this file, committed on Oct 21, 2026.
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (4889 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
ryanduguid/australian-accounting-skills · 3 stars · license Apache-2.0 · pushed 2026-10-21 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_4gwk7hl356vsor5x GET https://markdownregistry.com/api/v1/resolve?ref=ryanduguid/australian-accounting-skills/au-non-commercial-losses GET https://markdownregistry.com/api/v1/blob/20aa367c6794a23689f482eb647ced4eb2d1076ac39ee27753a1c1914c64c837
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.