:- module('smallbusiness',[]).

en("the target language is: prolog. 
    
the templates are:

*an entity* is a small business entity for *an income year*. 
*an entity* carries on a business in *a year*. 
*an entity* carried on a business in *a year*.
*an entity* has an aggregated turnover of *an amount* for *a year*.
*an entity* has a probable aggregated turnover of *an amount* for *a year*.
*an entity* is entitled to a concession with *a threshold*.

the knowledge base small business includes:

% based on https://www.austlii.edu.au/cgi-bin/viewdoc/au/legis/cth/consol_act/itaa1997240/s328.110.html
% INCOME TAX ASSESSMENT ACT 1997 - SECT 328.110 Meaning of small business entity 

% You are a small business entity for an income year (the current year ) if:
%
%  (a)   you carry on a * business in the current year; and
%
%  (b)   one or both of the following applies:
%
%  (i)   you carried on a business in the income year (the previous year ) before the current year and your * aggregated turnover for the previous year was less than $10 million;
%
%  (ii)   your aggregated turnover for the current year is likely to be less than $10 million. 
%  
% Note 1:   The $10 million thresholds in this subsection and in subsections   (3) and (4) have been increased to $50 million for certain concessions (for example, see subsection   328 - 285(2)). 

an entity is a small business entity for a current year if
    the entity carries on a business in the current year
    and the entity is entitled to a concession with a threshold
    and     the entity carried on a business in a previous year
            and the entity has an aggregated turnover of an amount for the previous year
            and the amount is less than the threshold
        or  the entity has a probable aggregated turnover of an expected amount for the current year
            and the expected amount is less than the threshold.

scenario one is:
Cherrio Charity carried on a business in 2024.
Cherrio Charity carries on a business in 2025. 
Cherrio Charity is entitled to a concession with 10000000.
Cherrio Charity has a probable aggregated turnover of 9000000 for 2025. 
    
query one is:
Cherrio Charity is a small business entity for which year.  

scenario two is:
Tech Innovations Ltd carried on a business in 2024.
Tech Innovations Ltd carries on a business in 2025.
Tech Innovations Ltd is entitled to a concession with 10000000.
Tech Innovations Ltd has an aggregated turnover of 11000000 for 2024.
Tech Innovations Ltd has a probable aggregated turnover of 9000000 for 2025.

query two is:
Tech Innovations Ltd is a small business entity for which year.

scenario three is:
Bakehouse Bliss Partnership carries on a business in 2025.
Bakehouse Bliss Partnership carried on a business in 2024.
Bakehouse Bliss Partnership is entitled to a concession with 10000000.
Bakehouse Bliss Partnership has a probable aggregated turnover of 9500000 for 2025.

query three is:
Bakehouse Bliss Partnership is a small business entity for which year.

scenario four is:
River View Trust carried on a business in 2024.
River View Trust carries on a business in 2025.
River View Trust is entitled to a concession with 10000000.
River View Trust has an aggregated turnover of 8000000 for 2024.
River View Trust has a probable aggregated turnover of 11000000 for 2025.

query four is:
River View Trust is a small business entity for which year.

scenario five is:
Australian Trust carried on a business in 2024.
Australian Trust carries on a business in 2025.
Australian Trust is entitled to a concession with 10000000.
Australian Trust has an aggregated turnover of 8000000 for 2024.
Australian Trust has a probable aggregated turnover of 9000000 for 2025.

query five is:
Australian Trust is a small business entity for which year.

").

/** <examples>
?- answer("query one with scenario one").
?- answer("query two with scenario two").
?- answer("query three with scenario three").
?- answer("query four with scenario four").
?- show prolog.
?- answer(one, with(one), le(E), R).
?- answer(two, with(two), le(E), R).
?- answer(three, with(three), le(E), R).
?- answer(four, with(four), le(E), R).
?- answer(five, with(five), le(E), R).
*/