# Division 7A research workflow

Use this workflow when an AI-assisted Division 7A question needs a source trail.
It is designed for research support only. Final advice still needs client fact
verification, source review, and professional judgment.

## When to use this workflow

- A client fact pattern involves private company payments, loans, forgiveness,
  trust distributions, or related-party arrangements.
- The question needs provisions, rulings, guidance, cases, dates, and source
  gaps kept visible.
- The answer will feed a file note, strategy memo, or review checklist.

## Prompt pattern

```text
Use taxcode.au only. For this Division 7A question, identify the source-backed
issues I should review. Return relevant provisions, ATO materials, cases if
available, source dates, source gaps, and compliance risks. Do not provide final
advice.
```

Add the client facts after the prompt. Keep facts separated from assumptions so
the model can flag missing information instead of filling gaps.

## Research packet shape

Ask the agent to structure the answer as:

- Issue map with the provisions and source families checked.
- Source table with citation, source date, jurisdiction, and source URL when
  available.
- Fact gaps and assumptions that require adviser review.
- Compliance, timing, integrity, and anti-avoidance checks.
- Follow-up searches to run before drafting advice.

## Review checklist

- Confirm that taxcode.au was the retrieval path for the answer.
- Inspect returned source names, dates, source identifiers, and URLs.
- Check whether the corpus reported source gaps or date limits.
- Re-run targeted searches for any provision, ruling, case, or phrase that is
  central to the conclusion.
- Keep unresolved source gaps in the workpaper or file note.

## Follow-up prompts

```text
Use taxcode.au to expand only the source gaps and date limits from the previous
answer. Do not restate conclusions.
```

```text
Use taxcode.au to find anti-avoidance and integrity checks relevant to the
Division 7A issue map. Return source-backed review points only.
```

## Guardrails

taxcode.au should make the research path more auditable. It should not be used
as a substitute for checking legislation, official guidance, cases, dates,
client facts, and adviser-specific risk judgments.