au-small-business-income-offset SKILL.md skillA
au-small-business-income-offset 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-small-business-income-offset@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-small-business-income-offset/SKILL.md- Versions recorded
- 1
- Latest version
- git:20261021.13fe54b, committed Oct 21, 2026
- Size
- 5,372 bytes
- Repository stars
- 3
- License
- Apache-2.0
Use when preparing Australian small business income tax offset (SBITO or unincorporated small business tax discount) eligibility and net-small-business-income workpapers.
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
# Small business income tax offset workpapers ## Inputs Income year, individual's sole-trader, partnership and trust interests, aggregated-turnover and connected-entity evidence, each distributing entity's own business activities, business income and deductions including allowable individual partner or beneficiary deductions, distribution statements, PSI/PSB findings, non-commercial-loss treatment and the supported taxable-income and basic-income-tax calculation. Obtain prior adjustments and evidence for excluded or separately taxed amounts. ## Workflow 1. Establish the individual's eligibility pathway and the year-specific small-business and aggregated-turnover conditions. A company business, ABN or general small-business concession does not establish this individual offset. …
Read the whole file at its exact version.
How to install
mdr add ryanduguid/australian-accounting-skills/au-small-business-income-offset@sha256:fa8ca33b4bf4fdf9The 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_7ywwyrtlmt4v2vui)
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 (5372 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_7ywwyrtlmt4v2vui GET https://markdownregistry.com/api/v1/resolve?ref=ryanduguid/australian-accounting-skills/au-small-business-income-offset GET https://markdownregistry.com/api/v1/blob/fa8ca33b4bf4fdf9e7d3be41b3bd7c501a5dbc55814b3c4c785e830c8d94b1db
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.