[IMP] account, l10n_*: v13 taxes

- Add repartition lines on taxes

- Link account tags directly to account.move.line; remove the tag_ids field from account.tag

- Add a new report engine dedicated to tax reports, directly generating account tags. It is called as an alternate mode of generic tax report, with a dedicated "Use tax grids" toggle.

>> The biggest change lies in the way the new tax report computes its values.
Everything is now aggregated directly using the tags set on the account move lines. Thanks to that,
modifying the configuration of a tax today will not impact the report for the previous periods anymore.
This is a big improvement, as it means the report will keep on reflecting the values that were submitted
to the state before, whatever the configuration change.

- Add an audit char field to account.move.line telling with tax grids are impacted by the line, with the corresponding amount

- Modify the behavior of cash basis taxes: the cash basis account is now used as the transition account, while the regular account given in tax declaration is used to store the final entry (it was the opposite before)

- Modify every l10n_* module in order to keep them consistent with these changes

closes odoo/odoo#32833

Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>

4 files changed, 778 insertions, 32 deletions

diff --git a/addons/l10n_au/data/account.account.tag.csv b/addons/l10n_au/data/account.account.tag.csv
deleted file mode 100644
index 4cf9e1cfce2..00000000000
--- a/addons/l10n_au/data/account.account.tag.csv
+++ /dev/null
@@ -1,16 +0,0 @@
-id,name,applicability
-tag_au_tax_sale_10,Taxable Sales Ex-GST,taxes
-tag_au_tax_sale_inc_10,Taxable Sales Inc-GST,taxes
-tag_au_tax_sale_0,Tax Exclusive Sales,taxes
-tag_au_tax_sale_exempt,Tax Exempt Sales,taxes
-tag_au_tax_sale_input,Input Taxed Sales,taxes
-tag_au_tax_sale_adj,Adjustments (Sales),taxes
-tag_au_tax_purchase_10,Taxable Purchases Ex-GST,taxes
-tag_au_tax_purchase_inc_10,Taxable Purchases Inc-GST,taxes
-tag_au_tax_purchase_capital,Capital Purchases Ex-GST,taxes
-tag_au_tax_purchase_0,Tax Exempt Purchases,taxes
-tag_au_tax_purchase_taxable_import,Taxable Import without GST,taxes
-tag_au_tax_purchase_input,Purchases for Input Taxed Sales,taxes
-tag_au_tax_purchase_private,Purchases for Private Use,taxes
-tag_au_tax_purchase_gst_only,GST Payment for Taxable Imports,taxes
-tag_au_tax_purchase_adj,Adjustments (Purchases),taxes
diff --git a/addons/l10n_au/data/account.tax.template.csv b/addons/l10n_au/data/account.tax.template.csv
deleted file mode 100644
index 54ce559e900..00000000000
--- a/addons/l10n_au/data/account.tax.template.csv
+++ /dev/null
@@ -1,16 +0,0 @@
-id,chart_template_id:id,name,sequence,description,type_tax_use,amount_type,amount,price_include,account_id:id,refund_account_id:id,tag_ids:id,tax_group_id:id
-au_tax_sale_10,l10n_au_chart_template,Sale (10%),1,GST Sales,sale,percent,10,FALSE,au_21310,au_21310,tag_au_tax_sale_10,tax_group_gst_10
-au_tax_sale_inc_10,l10n_au_chart_template,GST Inc Sale (10%),2,GST Inclusive Sales,sale,percent,10,TRUE,au_21310,au_21310,tag_au_tax_sale_inc_10,tax_group_gst_10
-au_tax_sale_0,l10n_au_chart_template,Zero (Export) Sale,3,Zero Rated (Export) Sales,sale,percent,0,FALSE,,,tag_au_tax_sale_0,tax_group_gst_0
-au_tax_sale_exempt,l10n_au_chart_template,Exempt Sale,4,Exempt Sales,sale,percent,0,FALSE,,,tag_au_tax_sale_exempt,tax_group_gst_0
-au_tax_sale_input,l10n_au_chart_template,Input Taxed,5,Input Taxed Sales,sale,percent,0,FALSE,,,tag_au_tax_sale_input,tax_group_gst_0
-au_tax_sale_adj,l10n_au_chart_template,Sale Adj (10%),6,Tax Adjustments (Sales),sale,percent,10,FALSE,au_21310,au_21310,tag_au_tax_sale_adj,tax_group_gst_10
-au_tax_purchase_10,l10n_au_chart_template,Purch (10%),1,GST Purchases,purchase,percent,10,FALSE,au_21330,au_21330,tag_au_tax_purchase_10,tax_group_gst_10
-au_tax_purchase_inc_10,l10n_au_chart_template,GST Inc Purch (10%),2,GST Inclusive Purchases,purchase,percent,10,TRUE,au_21330,au_21330,tag_au_tax_purchase_inc_10,tax_group_gst_10
-au_tax_purchase_capital,l10n_au_chart_template,Capital (10.0%),3,Capital Purchases,purchase,percent,10,FALSE,au_21330,au_21330,tag_au_tax_purchase_capital,tax_group_gst_10
-au_tax_purchase_0,l10n_au_chart_template,Zero Rated Purch,4,Zero Rated Purchases,purchase,percent,0,FALSE,,,tag_au_tax_purchase_0,tax_group_gst_0
-au_tax_purchase_taxable_import,l10n_au_chart_template,Purch (Taxable Imports),5,Purchase (Taxable Imports) - Tax Paid Separately,purchase,percent,0,FALSE,,,tag_au_tax_purchase_taxable_import,tax_group_gst_0
-au_tax_purchase_input,l10n_au_chart_template,Purch for Input Sales,6,Purchases for Input Taxed Sales,purchase,percent,10,FALSE,,,tag_au_tax_purchase_input,tax_group_gst_10
-au_tax_purchase_private,l10n_au_chart_template,Purch Private (10%) ,7,Purchases for Private use or not deductible,purchase,percent,10,FALSE,,,tag_au_tax_purchase_private,tax_group_gst_10
-au_tax_purchase_gst_only,l10n_au_chart_template,GST Only on Imports,8,GST Only on Imports,purchase,percent,100000000,TRUE,au_21330,au_21330,tag_au_tax_purchase_gst_only,tax_group_gst_100000000
-au_tax_purchase_adj,l10n_au_chart_template,Purch Adj (10%),9,Tax Adjustments (Purchases),purchase,percent,10,FALSE,au_21330,au_21330,tag_au_tax_purchase_adj,tax_group_gst_10
diff --git a/addons/l10n_au/data/account_tax_report_data.xml b/addons/l10n_au/data/account_tax_report_data.xml
new file mode 100644
index 00000000000..607204f8efe
--- /dev/null
+++ b/addons/l10n_au/data/account_tax_report_data.xml
@@ -0,0 +1,228 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+
+    <record id="account_tax_report_gstrpt_sale_total" model="account.tax.report.line">
+        <field name="name">GST amounts you owe the Tax Office from sales</field>
+        <field name="sequence" eval="1"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g1" model="account.tax.report.line">
+        <field name="name">G1: Total Sales (including any GST)</field>
+        <field name="tag_name">G1</field>
+        <field name="code">G1</field>
+        <field name="sequence" eval="2"/>
+        <field name="country_id" ref="base.au"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_sale_total"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g2" model="account.tax.report.line">
+        <field name="name">G2: Export sales</field>
+        <field name="tag_name">G2</field>
+        <field name="code">G2</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g1"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g3" model="account.tax.report.line">
+        <field name="name">G3: Other GST-free sales</field>
+        <field name="tag_name">G3</field>
+        <field name="code">G3</field>
+        <field name="sequence" eval="4"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g1"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g4" model="account.tax.report.line">
+        <field name="name">G4: Input taxed sales</field>
+        <field name="tag_name">G4</field>
+        <field name="code">G4</field>
+        <field name="sequence" eval="5"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g1"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g5" model="account.tax.report.line">
+        <field name="name">G5: G2 + G3 + G4</field>
+        <field name="formula">G2+G3+G4</field>
+        <field name="sequence" eval="6"/>
+        <field name="country_id" ref="base.au"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_sale_total"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g6" model="account.tax.report.line">
+        <field name="name">G6: Total sales subject to GST (G1 minus G5)</field>
+        <field name="sequence" eval="7"/>
+        <field name="formula">G1-(G2+G3+G4)</field>
+        <field name="parent_id" ref="account_tax_report_gstrpt_sale_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g7" model="account.tax.report.line">
+        <field name="name">G7: Adjustments (if applicable)</field>
+        <field name="tag_name">G7</field>
+        <field name="code">G7</field>
+        <field name="sequence" eval="8"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g6"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g8" model="account.tax.report.line">
+        <field name="name">G8: Total sales subject to GST after adjustments (G6 + G7)</field>
+        <field name="sequence" eval="9"/>
+        <field name="formula">(G1-(G2+G3+G4))+G7</field>
+        <field name="parent_id" ref="account_tax_report_gstrpt_sale_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g9" model="account.tax.report.line">
+        <field name="name">G9: GST on sales (G8 divided by eleven)</field>
+        <field name="sequence" eval="10"/>
+        <field name="formula">((G1-(G2+G3+G4))+G7)/11</field>
+        <field name="parent_id" ref="account_tax_report_gstrpt_sale_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <!-- Purchase Report -->
+    <record id="account_tax_report_gstrpt_purchase_total" model="account.tax.report.line">
+        <field name="name">GST amounts the Tax Office owes you from purchases</field>
+        <field name="sequence" eval="101"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g10" model="account.tax.report.line">
+        <field name="name">G10: Capital purchases (including any GST)</field>
+        <field name="tag_name">G10</field>
+        <field name="code">G10</field>
+        <field name="sequence" eval="102"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_purchase_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g11" model="account.tax.report.line">
+        <field name="name">G11: Non-capital purchases (including GST)</field>
+        <field name="tag_name">G11</field>
+        <field name="code">G11</field>
+        <field name="sequence" eval="103"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_purchase_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g12" model="account.tax.report.line">
+        <field name="name">G12: G10 + G11</field>
+        <field name="sequence" eval="104"/>
+        <field name="formula">G10+G11</field>
+        <field name="parent_id" ref="account_tax_report_gstrpt_purchase_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g13" model="account.tax.report.line">
+        <field name="name">G13: Purchases for making input taxed sales</field>
+        <field name="tag_name">G13</field>
+        <field name="code">G13</field>
+        <field name="sequence" eval="105"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g12"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g14" model="account.tax.report.line">
+        <field name="name">G14: Purchases without GST in the price</field>
+        <field name="tag_name">G14</field>
+        <field name="code">G14</field>
+        <field name="sequence" eval="106"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g12"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g15" model="account.tax.report.line">
+        <field name="name">G15: Estimated purchases for private use or not income tax deductible</field>
+        <field name="tag_name">G15</field>
+        <field name="code">G15</field>
+        <field name="sequence" eval="107"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g12"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g16" model="account.tax.report.line">
+        <field name="name">G16: G13 + G14 + G15</field>
+        <field name="sequence" eval="108"/>
+        <field name="formula">G13+G14+G15</field>
+        <field name="parent_id" ref="account_tax_report_gstrpt_purchase_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g17" model="account.tax.report.line">
+        <field name="name">G17: Total purchases subject to GST (G12 minus G16) </field>
+        <field name="sequence" eval="109"/>
+        <field name="formula">(G10+G11)-(G13+G14+G15)</field>
+        <field name="parent_id" ref="account_tax_report_gstrpt_purchase_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g18" model="account.tax.report.line">
+        <field name="name">G18: Adjustments (if applicable)</field>
+        <field name="tag_name">G18</field>
+        <field name="code">G18</field>
+        <field name="sequence" eval="110"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g17"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g19" model="account.tax.report.line">
+        <field name="name">G19: Total purchases subject to GST after adjustments (G17 + G18) </field>
+        <field name="sequence" eval="111"/>
+        <field name="formula">(G10+G11)-(G13+G14+G15)+G18</field>
+        <field name="parent_id" ref="account_tax_report_gstrpt_purchase_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g20a" model="account.tax.report.line">
+        <field name="name">GST on purchases (G19 divided by eleven)</field>
+        <field name="formula">((G10+G11)-(G13+G14+G15)+G18)/11</field>
+        <field name="sequence" eval="112"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_purchase_total"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_gstonly" model="account.tax.report.line">
+        <field name="name">GST only purchases</field>
+        <field name="tag_name">ONLY</field>
+        <field name="code">ONLY</field>
+        <field name="sequence" eval="113"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_g20a"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_g20b" model="account.tax.report.line">
+        <field name="name">G20: GST on purchases</field>
+        <field name="formula">(((G10+G11)-(G13+G14+G15)+G18)/11)+ONLY</field>
+        <field name="sequence" eval="114"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <!-- Comparison -->
+    <record id="account_tax_report_gstrpt_comparison" model="account.tax.report.line">
+        <field name="name">Comparison</field>
+        <field name="tag_name">Comparison</field>
+        <field name="sequence" eval="201"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_comparison_worksheet" model="account.tax.report.line">
+        <field name="name">GST from worksheet (G20-G9)</field>
+        <field name="formula">((((G10+G11)-(G13+G14+G15)+G18)/11)+ONLY)-(((G1-(G2+G3+G4))+G7)/11)</field>
+        <field name="sequence" eval="202"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_comparison"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+    <record id="account_tax_report_gstrpt_comparison_gl" model="account.tax.report.line">
+        <field name="name">GST from General Ledger</field>
+        <field name="tag_name">GST from General Ledger</field>
+        <field name="sequence" eval="203"/>
+        <field name="parent_id" ref="account_tax_report_gstrpt_comparison"/>
+        <field name="country_id" ref="base.au"/>
+    </record>
+
+</odoo>
diff --git a/addons/l10n_au/data/account_tax_template_data.xml b/addons/l10n_au/data/account_tax_template_data.xml
new file mode 100644
index 00000000000..4b604e1a6be
--- /dev/null
+++ b/addons/l10n_au/data/account_tax_template_data.xml
@@ -0,0 +1,550 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+
+     <record id="au_tax_sale_10" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Sale (10%)</field>
+        <field name="sequence">1</field>
+        <field name="description">GST Sales</field>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21310'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21310'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_sale_inc_10" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">GST Inc Sale (10%)</field>
+        <field name="sequence">2</field>
+        <field name="description">GST Inclusive Sales</field>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="1"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21310'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21310'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1')],
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_sale_0" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Zero (Export) Sale</field>
+        <field name="sequence">3</field>
+        <field name="description">Zero Rated (Export) Sales</field>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_0"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g2')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g2')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g2')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g2')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_sale_exempt" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Exempt Sale</field>
+        <field name="sequence">4</field>
+        <field name="description">Exempt Sales</field>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_0"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g3')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g3')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g3')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g3')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_sale_input" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Input Taxed</field>
+        <field name="sequence">5</field>
+        <field name="description">Input Taxed Sales</field>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_0"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g4')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g4')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g4')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g1'), ref('account_tax_report_gstrpt_g4')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_sale_adj" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Sale Adj (10%)</field>
+        <field name="sequence">6</field>
+        <field name="description">Tax Adjustments (Sales)</field>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g7')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21310'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g7')],
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g7')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21310'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g7')],
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_10" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Purch (10%)</field>
+        <field name="sequence">1</field>
+        <field name="description">GST Purchases</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_inc_10" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">GST Inc Purch (10%)</field>
+        <field name="sequence">2</field>
+        <field name="description">GST Inclusive Purchases</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="1"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_capital" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Capital (10.0%)</field>
+        <field name="sequence">3</field>
+        <field name="description">Capital Purchases</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g10'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g10'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_0" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Zero Rated Purch</field>
+        <field name="sequence">4</field>
+        <field name="description">Capital Purchases</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_0"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_taxable_import" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Purch (Taxable Imports)</field>
+        <field name="sequence">5</field>
+        <field name="description">Purchase (Taxable Imports) - Tax Paid Separately</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_0"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g14')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_input" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Purch for Input Sales</field>
+        <field name="sequence">6</field>
+        <field name="description">Purchases for Input Taxed Sales</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g13')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g13')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g13')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g13')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_private" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Purch Private (10%)</field>
+        <field name="sequence">7</field>
+        <field name="description">Purchases for Private use or not deductible</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g15')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g15')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g15')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g11'), ref('account_tax_report_gstrpt_g15')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_gst_only" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">GST Only on Imports</field>
+        <field name="sequence">8</field>
+        <field name="description">GST Only on Imports</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">100000000</field>
+        <field name="price_include" eval="1"/>
+        <field name="tax_group_id" ref="tax_group_gst_100000000"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_gstonly'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_gstonly'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+    <record id="au_tax_purchase_adj" model="account.tax.template">
+        <field name="chart_template_id" ref="l10n_au_chart_template"/>
+        <field name="name">Purch Adj (10%)</field>
+        <field name="sequence">9</field>
+        <field name="description">Tax Adjustments (Purchases)</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10.0</field>
+        <field name="price_include" eval="0"/>
+        <field name="tax_group_id" ref="tax_group_gst_10"/>
+        <field name="invoice_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g18')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'plus_report_line_ids': [ref('account_tax_report_gstrpt_g18'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+        <field name="refund_repartition_line_ids" eval="[
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g18')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('au_21330'),
+                    'minus_report_line_ids': [ref('account_tax_report_gstrpt_g18'), ref('account_tax_report_gstrpt_comparison_gl')],
+                }),
+            ]"/>
+    </record>
+
+ </odoo>