au-lump-sum-arrears SKILL.md skillA
au-lump-sum-arrears 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-lump-sum-arrears@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-lump-sum-arrears/SKILL.md- Versions recorded
- 1
- Latest version
- git:20261021.13fe54b, committed Oct 21, 2026
- Size
- 4,586 bytes
- Repository stars
- 3
- License
- Apache-2.0
Use when preparing Australian lump sum payments in arrears (LSPIA), prior-year allocation evidence and separate income-tax-offset, Medicare-levy and surcharge 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
# Lump sum payments in arrears workpapers ## Inputs Receipt income year, payer statements and revisions, payment dates and types, gross arrears and withholding, accrual dates and amounts by earlier income year, current-period components, prior-year returns and assessments, normal taxable income and other inputs required by the applicable relief tests. Obtain residency, spouse/family, Medicare and hospital-cover facts where relief depends on them. ## Workflow 1. Identify the legal character and receipt year of every payment. Reconcile gross amounts and withholding to the payer records; split current-period pay, eligible arrears and other lump sums without guessing an accrual period. 2. Retain one payer-by-accrual-year schedule, aggregate the supported arrears for each earlier year and reconcile the total to the payment statements. Check the applicable eligibility window and payment-type rules, then the threshold test using the prescribed normal-income definition. Do not test each payer independently when the authority requires aggregation. …
Read the whole file at its exact version.
How to install
mdr add ryanduguid/australian-accounting-skills/au-lump-sum-arrears@sha256:6a6bde139c7abf07The 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_sewc3zlqay5ywcfk)
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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 (4586 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_sewc3zlqay5ywcfk GET https://markdownregistry.com/api/v1/resolve?ref=ryanduguid/australian-accounting-skills/au-lump-sum-arrears GET https://markdownregistry.com/api/v1/blob/6a6bde139c7abf07a2eb5c5883f8feb5c6b626760a937b1e58b8c2a59f1b14f4
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.