smsf-rules-mcp

An MCP server that answers questions about Australian SMSF contribution caps, total super balance thresholds, Division 296 thresholds, pension minimums and lodgment deadlines, with an ato.gov.au or legislation.gov.au citation on every answer.

It is read-only and deterministic: no model calls, no network at call time. The data is a single rules.json generated from the TypeScript corpus behind smsfcore.com/rules, and every record carries a primary source URL, the file and commit it came from, and the date the figures were last verified against the ATO page.

General information about the rules, not a licensed financial service.

Install

Requires uv (Python 3.12 is fetched automatically).

Claude Desktop

Add to claude_desktop_config.json:

{
  "mcpServers": {
    "smsf-rules": {
      "command": "uvx",
      "args": ["--from", "git+https://github.com/Chaglar/smsf-rules-mcp", "smsf-rules-mcp"]
    }
  }
}

Claude Code

claude mcp add smsf-rules -- uvx --from git+https://github.com/Chaglar/smsf-rules-mcp smsf-rules-mcp

From a checkout

git clone https://github.com/Chaglar/smsf-rules-mcp
cd smsf-rules-mcp
uv sync
uv run smsf-rules-mcp        # stdio transport
uv run pytest                # 61 tests

Related MCP server: io.ausdata/asic-mcp

Tools

Money is integer cents everywhere. The cap arithmetic is adds, subtracts, small integer multiples and comparisons, so nothing is ever rounded.

contribution_headroom applies, in order: the carry-forward gate (prior 30 June TSB strictly under $500,000 adds unused_concessional_cents to the concessional cap), the bring-forward band from TSB (three years below general TBC minus two annual caps, two years below TBC minus one, annual cap only below TBC, nil at or above), the age condition (under 75 on 1 July for any bring-forward), and the trigger test (non-concessional contributions above the annual cap start the period). Contributions from earlier years of an already running period are not modelled; pass the period total as non_concessional_ytd_cents.

Resources

• rules://index lists every rule id, category, title and primary source.

• rule://{id} returns one rule as plain text with figures, mechanics and citation, for example rule://division-296-tiers.

Data provenance

scripts/extract_rules.py reads the sources with git show origin/main:<path> and writes src/smsf_rules_mcp/rules.json. It parses the TypeScript literals, copies URLs from source comments and the product citation table, asserts the cross-engine identities (non-concessional cap = 4 x concessional; bring-forward band ceilings = general TBC minus k x non-concessional cap; the two product cap engines agree on every year) and refuses to emit any record that lacks an ato.gov.au or legislation.gov.au URL or carries banned vocabulary.

Glossary records and the 45-day holding period rule carry legislation.gov.au URLs resolved by section number from the product citation table; each such source is marked resolved_via in rules.json. Records without a product engine behind them show verified_on: null and rely on the corpus commit date.

Rules included (22)

45-day-holding-period, franking-gross-up, bring-forward-bands, carry-forward-concessional-gate, minimum-pension-drawdown, division-296-tiers, 45-day-holding-period-rule, franking-credit, lifo-disposal-tracing, ecpi, trans-tasman-imputation, qualified-person, contribution-caps-fy2024-25, contribution-caps-fy2025-26, contribution-caps-fy2026-27, division-296-thresholds, pension-minimum-percentages, deadline-tbar-quarterly, deadline-pension-minimum, deadline-div296-first-test, deadline-sar-self-preparer, deadline-sar-new-fund.

Rules excluded (3)

These exist in the corpus but their sources are statute labels without a URL, and the product citation table has no entry for the section, so the extractor leaves them out rather than attach a URL nobody verified:

• smsf-borrowing-residential-property (SIS Act s 67A as amended by Act No. 49 of 2026)

• cgt-12-month-boundary (ITAA 1997 ss 115-25, 115-100)

• payday-super-seven-business-days (Payday Superannuation Act timing rules)

They return when a verified ato.gov.au or legislation.gov.au URL is added to the corpus and the extractor is re-run.

Regenerating the data

uv run python scripts/extract_rules.py --landing ../smsfcore-landing --product ../smsfcore-product
uv run pytest

Development

uv sync, then uv run ruff check ., uv run ruff format --check . and uv run pytest. CI runs the same three on every push and pull request. tests/test_language.py sweeps the whole repository for the vocabulary the server must never use and for em-dashes.

License

MIT. Built by Fatih Gurcaglar; the rules corpus is the one behind smsfcore.com/rules.