R/rebate_income.R

In grattan: Australian Tax Policy Analysis

#' Rebate income
#' 
#' @param Taxable_Income the taxable income
#' @param Rptbl_Empr_spr_cont_amt The reportable employer superannuation contributions amount
#' @param All_deductible_super_contr deductible personal superannuation contributions
#' @param Net_fincl_invstmt_lss_amt Net financial investment loss
#' @param Net_rent_amt (for Rental deductions)
#' @param Rep_frng_ben_amt Reportable fringe-benefits
#' @source Original URL was {https://www.ato.gov.au/Individuals/Tax-return/2015/Tax-return/Tax-offset-questions-T1-T2/Rebate-income-2015/}

rebate_income <- function(Taxable_Income, 
                          Rptbl_Empr_spr_cont_amt = 0,
                          All_deductible_super_contr = 0,
                          Net_fincl_invstmt_lss_amt = 0, 
                          Net_rent_amt = 0, 
                          Rep_frng_ben_amt = 0) {
  # NA's can occur when multiple sample files are bound
  c0 <- function(x) {
    if (is.double(x)) {
      coalesce(x, 0)
    } else {
      coalesce(x, 0L)
    }
  }
  
  Taxable_Income +
    c0(Rptbl_Empr_spr_cont_amt) +
    c0(All_deductible_super_contr) +
    c0(Net_fincl_invstmt_lss_amt) -
    pminC(c0(Net_rent_amt), 0) +
    floor(c0(Rep_frng_ben_amt) * 0.51)
}