au-small-business-cgt SKILL.md skillA

au-small-business-cgt from ryanduguid/australian-accounting-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add ryanduguid/australian-accounting-skills/au-small-business-cgt@git:20261020.6cf413e

Pins git:20261020.6cf413e 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-cgt/SKILL.md
Versions recorded
2
Latest version
git:20261020.6cf413e, committed Oct 20, 2026
First version recorded
Sep 8, 2026
Size
4,110 bytes
Repository stars
3
License
Apache-2.0

Use when assembling evidence for Australian small business CGT concessions on a proposed or completed disposal.

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 CGT concession review

## Inputs

Asset/event details and ownership history, business-use periods, group/affiliate facts, turnover and net-asset schedules, entity and stakeholder interests, valuations, prior concession use and proposed elections/payments.

## Workflow

1. Start with the underlying CGT event and supported gain. Distinguish depreciating-asset treatment and any other regime before testing concessions. For a CGT event on or after 1 July 2027, or an asset held on that date, establish the gain under the *Treasury Laws Amendment (Tax Reform No. 1) Act 2026* first: it replaces the CGT discount with cost base indexation for resident individuals, trusts and partnerships on gains accruing from that date. Verify how the concessions apply to that gain from the Act's provisions rather than the pre-reform order.

2. Build the basic-condition evidence matrix under the applicable law, including group connections, relevant turnover or net-asset pathways and active-asset history.
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add ryanduguid/australian-accounting-skills/au-small-business-cgt@sha256:9ab822c28721f4f5

The line at the top of this page pins the label git:20261020.6cf413e, 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.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_vy5ult2u3f4lfiyd.svg)](https://markdownregistry.com/a/art_vy5ult2u3f4lfiyd)

2 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 2 versions of this file, between Sep 8, 2026 and Oct 20, 2026, about one every 42 days.

versioncommittedcommitsizeaudit
git:20261020.6cf413e latest2026-10-20 6cf413e 4,110 BA view · diff
git:20260908.b4b5f012026-09-08 b4b5f01 3,350 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (4110 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

GitHub

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_vy5ult2u3f4lfiyd
GET https://markdownregistry.com/api/v1/resolve?ref=ryanduguid/australian-accounting-skills/au-small-business-cgt
GET https://markdownregistry.com/api/v1/blob/9ab822c28721f4f559767205b7026b72bdfd719b8858d2db1e558198a845194f

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.

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