$ uv run --locked aus-accounting-mcp-demo
{
  "calls": [
    {
      "arguments": {
        "entity_name": "Example Firm Pty Ltd",
        "form_type": "BAS",
        "revenue_or_sales": "110000.00"
      },
      "result": {
        "entity": {
          "abn": "11 222 333 444",
          "name": "Example Firm Pty Ltd",
          "quarter_ended": "2025-03-31"
        },
        "form_type": "BAS_AU_ACTIVITY_STATEMENT",
        "gst_labels": {
          "1A_gst_on_sales": "10000.00",
          "1B_gst_on_purchases": "5000.00",
          "G10_capital_purchases": "11000.00",
          "G11_non_capital_purchases": "44000.00",
          "G1_total_sales": "110000.00",
          "net_gst": "5000.00"
        },
        "not_a_lodgment": true,
        "payg_withholding_labels": {
          "W1_total_salary_wages": "150000.00",
          "W2_amounts_withheld": "37500.00"
        },
        "summary": {
          "total_payable_to_ato": "42500.00"
        },
        "synthetic": true
      },
      "tool": "generate_synthetic_sbr_fixture"
    },
    {
      "arguments": {
        "amalgamated_loan_unpaid_at_end_of_previous_year": "100000.00",
        "interest_rate_for_years_after_year_loan_made": "0.0837",
        "loan_id": "synthetic-loan-1",
        "maximum_term_years": "7",
        "payments_applied_during_the_year": "108770.00",
        "remaining_term_years": "1",
        "secured_by_registered_mortgage_over_real_property": false,
        "terms_in_place_before_lodgment_day": true,
        "written_agreement": true,
        "year_loan_made": "2025-26",
        "year_of_income": "2026-27"
      },
      "result": {
        "disclaimer": "Experimental review aid. Not a Division 7A determination, an ATO assessment or professional advice. The operator supplies the statutory facts. Verify the result against the compiled Act and obtain human review before acting.",
        "engine": "div7a-loan-review",
        "engine_version": "0.1.0",
        "gate": {
          "benchmark_rate": "0.0837",
          "benchmark_year_used": "2025-26",
          "caveats": [
            "COMPLYING here means the four limbs of s 109N(1) are established on the facts supplied. It is not a finding that no dividend arises: Subdivision D holds other exclusions, s 109T to s 109X reach interposed entities, and s 109XA reaches unpaid present entitlements. None of those is modelled."
          ],
          "loan_id": "synthetic-loan-1",
          "maximum_term_years_allowed": "7",
          "reasons": [],
          "verdict": "COMPLYING"
        },
        "law_compilation": "C1936A00027, compilation in force 1 July 2026",
        "law_content_date": "2026-08-31",
        "minimum_yearly_repayment": {
          "amalgamated_loan_unpaid_at_end_of_previous_year": "100000.00",
          "benchmark_rate": "0.0877",
          "caveats": [
            "s 109R: this engine did not decide whether the payments applied are genuine repayments. A payment made where the borrower intended to draw a similar or larger loan is left out of the reckoning by s 109R(2), and that turns on what a reasonable person would conclude. The figure used is the operator's assertion.",
            "Any shortfall shown is an experimental review aid, not an ATO assessment and not a s 109E(1) determination. s 109E(2) makes the dividend the shortfall subject to s 109Y, which caps Division 7A dividends at the company's distributable surplus, and s 109E(1)(d) removes the dividend where s 109Q applies. Neither is modelled here, and neither is s 109RB."
          ],
          "experimental_deemed_dividend_exposure": null,
          "gate_verdict": "COMPLYING",
          "loan_id": "synthetic-loan-1",
          "myr_required": "108770.00",
          "payments_applied": "108770.00",
          "reasons": [],
          "remaining_term_years_used": "1",
          "rounding": "ROUND_HALF_UP",
          "shortfall": "0.00",
          "verdict": "MYR_MET",
          "year_of_income": "2026-27"
        },
        "ok": true,
        "response_detail": "summary",
        "source": {
          "verify_at": "https://duguid.com.au/rates/div7a-benchmark-rate/"
        }
      },
      "tool": "review_div7a_loan"
    }
  ]
}
