The words in a workpaper.

The schedule behind one part of a return, such as one rental property or a client’s deductions, with each figure and where it came from.

A job’s workpapers in one Excel file: an Index, a Questions tab, one tab per workpaper and a Sources tab.

The first page of the pack: the totals for the job and where each one is found.

One client for one income year: an ordered PDF of the documents with a lead sheet, and the workbook behind it.

One property’s income, deductions before interest, interest and net rent for the year.

A sole trader’s sales invoices for the year, one row each, counted by invoice date.

A sole trader’s business receipts and bills for the year, one row each, with a category and a status.

The link from a figure to the document and page it was read from. A figure with no page carries a written reason.

The Australian tax year, 1 July to 30 June. Receipts go by the date paid.

The ATO’s report of what it already holds for a client, such as interest and dividends, used to check the figures.

Whether a cost restores something (a repair, deductible now) or improves it (capital, usually depreciated). It’s a tax call for the reviewer.

Each owner’s percentage of a jointly owned property; their workpaper is split by it.

Each row’s state: OK, Check (needs a person, with its reason) or Left out (with its reason).

Finding and removing tax file numbers from a page before it is stored or read by AI.

The mark on anything exported before a person signs off.