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#' 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)
}
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