FediPilot · Case Study Callenbrook Group · FY2025

One end-to-end run · nine entities · zero answer key

We handed FediPilot 164 raw documents for a nine-entity family group. It derived every figure itself.

No spreadsheet of expected answers. No pre-mapped chart of accounts. Just the messy paperwork a real practice actually receives — bank statements, dividend slips, trust deeds, a stale member map — and the instruction to prepare the group. Here is exactly what came out, figure by figure, with the workings shown.

9
related entities — 5 individuals, 2 companies, 1 trust, 1 SMSF
164
raw source documents ingested across 10 entity folders
100%
figures derived from source — no answer key, no pre-mapped accounts
6
deliberate paperwork traps planted — every one caught and flagged

Fully synthetic case. Every name, ABN, TFN, balance and address in "Callenbrook Group" is invented — a stress-test fixture built to mirror a real Australian family group. No real client data appears anywhere. Figures below are the numbers FediPilot derived from the source documents; the case ships with no answer key.

What we were preparing

A group, not nine unrelated returns

A trust distributes to five beneficiaries and to a bucket company; an operating company charges rent to the fund and management fees to the trust; the SMSF leases a property back to the op-co. The money moves between the entities — so the figures only tie if you prepare them together.

Trust / income distribution Div 7A loan & inter-entity lease Trust Company SMSF Individual

Scroll the diagram sideways to see all nine entities →

The raw inputs · proof by paperwork

164 documents, exactly as a practice receives them

Twelve months of bank statements per entity, dividend and rental-agent statements, trust deeds, ASIC extracts, Div 7A loan agreements, PAYG summaries — plus the deliberate mess every real engagement carries. Nothing was pre-cleaned. Folders marked ! contain a trap the engine had to catch.

00-group/5
Group-level
  • GroupEngagementLetter_FY2025
  • TaxPlanningMeetingMinutes_2025-05-14
  • SigningDependencyOrderNote
  • Daniel_PostYearEnd_ChangeRequest_Email
  • GroupMemberMap_STALE.xlsx
01-geoffrey/17
Individual · patriarch
  • ConsultingInvoice_CoastalDev
  • DividendStatement_MeridianInfra
  • DividendStatement_HarbourBanking
  • Loan_Geoffrey_to_OpCo_Agreement
  • + 12 monthly bank statements
02-marian/16
Individual · rental + CGT
  • RentalAgentStatement_Woonona
  • RentalAgentStatement_Corrimal
  • CGT_ShareParcel_ContractNote
  • CGT_ShareParcel_CostBase_and_Gain
  • + 12 monthly bank statements
03-daniel/14
Individual · PAYG
  • PAYG_PaymentSummary_Daniel
  • Note_MinorChildren_Div6AA
  • + 12 monthly bank statements
04-priya/13
Individual · sole trader
  • MYOB_SoleTrader_P&L_PARTIAL (9 mo)
  • DepositSlip_Sundry_2024-09-17
  • DepositSlip_Sundry_2024-12-09
  • DepositSlip_Sundry_2025-02-21
  • + 9 of 12 bank statements only
05-thomas/13
Individual · PAYG
  • PAYG_PaymentSummary_Thomas
  • + 12 monthly bank statements
06-opco-building-services/23
Operating company
  • ASIC_CompanyExtract_OpCo
  • TaxLoss_CarryForward_Summary_FY2024
  • RentInvoice_toSMSF · Q1–Q4
  • MgmtFeeInvoice_toTrust · Q1–Q4
  • MYOB_GeneralLedger_INCOMPLETE.xlsx
  • + 12 monthly bank statements
07-family-trust/19
Discretionary trust
  • TrustDeed_CallenbrookFamilyTrust
  • ASIC_CorporateTrustee_Extract
  • FamilyTrustElection_Geoffrey
  • DistributionResolution_Pre30June_2025
  • Dividend ×3 · RentalAgent ×4 · LandTax ×4
  • DepreciationSchedule_Property1_10yr_GAP
  • + prior-year return & capital-loss c/f
08-bucket-investments/17
Bucket company
  • ASIC_CompanyExtract_Bucket
  • Div7A_ComplyingLoanAgreement_TrustToBucket
  • UPE_Schedule_PARTIAL (prior-year)
  • + 12 monthly cash-mgmt statements
09-smsf/27
Self-managed super fund
  • SMSF_TrustDeed_Extract
  • TrusteeDeclaration ×4 members
  • DividendStatement ×2 · BrokerHoldings
  • CommercialLease_SMSF_to_OpCo
  • ContributionRecords (wrong-account $15k)
  • + 12 statements + 5 prior-year member statements

The documents themselves

Eight of the 164, exactly as ingested — real letterheads, real figures, no lorem ipsum.
Group Engagement Letter for the Callenbrook Family Group, year ended 30 June 2025
Group Engagement Letter
Family group · YE 30 Jun 2025
Deed of settlement extract for the Callenbrook Family Trust
Trust Deed of Settlement
Corporate trustee · settled 2012
ASIC company extract for Callenbrook Building Services Pty Ltd
ASIC Company Extract
Op-co · registered 2007
Contract note for a share disposal by Marian Callenbrook
CGT Contract Note
Share disposal · proceeds $214,800
Annual rental agent statement for a trust property
Rental Agent Statement
Trust property · net $23,296
Dividend and distribution statement
Dividend Statement
Franked · with imputation credit
Division 7A complying loan agreement between the trust and the bucket company
Div 7A Loan Agreement
Trust → bucket company
Trap
SMSF contribution records showing a contribution paid from a personal account
SMSF Contribution Records
Wrong-account $15,000 · caught

The part that matters most

Where the paperwork lied, the engine flagged — it never fabricated

We planted six traps a real practice would trip over. The test isn't whether FediPilot produces a number for each one — it's whether it produces the honest answer: raise the exception, hold the figure back, refuse the request. Every trap was caught.

Stale group-member map

The supplied map shows the trust's old individual-trustee arrangement and omits the SMSF's commercial property. The engine used the deeds and ASIC extracts as source of truth.

Ignored the stale map, flagged the conflict

Post-year-end distribution rewrite

Daniel emails after 30 June asking to re-cut the trust distribution. Present entitlement crystallised on 30 June.

Refused — entitlement already fixed

Wrong-account SMSF contribution

A $15,000 contribution was paid from Geoffrey's personal account, not the fund's — a characterisation question.

Excluded, not silently absorbed

Priya's missing quarter

Only 9 of 12 months of statements, a 9-month P&L, and three unexplained "sundry" deposits totalling $20,500.

Held out as NEEDS-REVIEW, not invented

Incomplete op-co ledger

Inter-entity rent and management-fee charges appear on the invoices and bank statements but were never posted to the MYOB ledger.

Reconstructed from primary docs

CGT $88k vs $32k mismatch

The trust's CGT disposal reconciles two ways. The engine injected the computed $32,000, not the higher resolution figure.

Raised as a CRITICAL open item

Every figure, derived · 9 of 9 entities rendered

The numbers FediPilot produced

Each entity ran the real workpaper pipeline end-to-end and rendered its own tax position from the source documents — five different entity shapes, one engine. These are the derived figures, not placeholders.

Trust
Callenbrook Family Trust
Discretionary · corporate trustee · fully distributed
s95 net income$153,660.67
UPE to bucket company$55,546.39
Distribution tie-outPASS
CGT $88k vs $32kOPEN · CRITICAL
Fully distributed, nothing retained. Beneficiary entitlements crystallised at 30 June; the $88k/$32k CGT split is surfaced, not smoothed over.
SMSF
Callenbrook Super Fund
4 members · 15% concessional rate
Taxable income$71,382.13
Gross tax @ 15%$10,707.32
ATO supervisory levy$259
Members' balances$1,019,300
Net tax$8,097.32
Balances: Geoffrey 412,880 · Marian 298,140 · Daniel 186,520 · Priya 121,760. Wrong-account $15k contribution excluded. Prior-year capital loss $14,000 carried.
Company
Building Services Pty Ltd
Operating company · loss year
Accounting profit per GL$26,620
Adjusted accounting loss-$21,561.80
Losses carried forward$107,361.80
Continuity-of-ownership testMET
Taxable income (floored)$0
Book-to-tax reconstructed from invoices where the ledger was incomplete. Loss carried forward, not written off.
Company
Callenbrook Investments
Bucket company · investment income only
Interest income$3,671.04
Dividend income$3,548.52
Div 7A interest (8.77%)$8,038.58
Indicative taxable income$15,258.14
Pure investment shape — no operating P&L. The UPE from the trust is treated as Div 7A loan principal, not income.
Individual
Geoffrey
Consulting + dividends + loan to op-co
Taxable income$11,240.06
Franking refund$780
Tax payable$0
Loan to the op-co correctly assessed as not Div 7A — direction of the loan matters.
Individual
Marian
Rental × 2 + share disposal (CGT)
CGT gross gain$88,980
Net gain (50% discount)$44,490
Taxable income$57,733
Tax payable$8,108
50% CGT discount applied on the >12-month parcel — gross halved, then assessed.
Individual
Daniel
High-income PAYG + fund member
Taxable income$210,400
Medicare levy$4,208
Tax payable$60,818
Post-year-end request to re-cut his trust share was refused — entitlement fixed at 30 June.
Individual
Thomas
PAYG + trust beneficiary
Salary + own income$72,240
+ Trust distribution$40,000.87
Income after injection$112,240.87
The trust distribution was injected into his return — the group actually connects.
Individual
Priya
Sole trader · incomplete records
Taxable income (9 mo basis)$26,508
+ Trust distribution$25,713.41
Sundry deposits $20,500NEEDS REVIEW
Missing Q4 and three unexplained deposits were held for review, not guessed into income.

Cross-entity reconciliation · the group must tie

Five tie-outs. Four tied. One honestly didn't.

The trust's distributions have to land in the beneficiaries' returns and the bucket company's loan account. The engine reconciled each flow — and where a flow had no home, it said so rather than inventing an entity to balance the books.

Flow Amount Result Note
Trust → Thomas $40,000.87 PASS Injected into Thomas's income_items; total rose accordingly.
Trust → Priya $25,713.41 PASS Landed against her sole-trader return.
Trust → Marian $32,000.00 PASS Discounted value used — not the higher $88k resolution figure.
UPE → Bucket company (Div 7A) $55,546.39 PASS Recorded as loan principal; s109E minimum-repayment flag kept live.
Trust → Minor beneficiary $400.00 DOESN'T TIE There is no individual return for the minor in this group. The reconciler flagged the gap rather than fabricate a return to make it balance.

That last row is the point of the whole exercise. A system optimising for a clean-looking result would have manufactured a phantom return. FediPilot left the exception visible — which is exactly what an accountant needs to see.

What this proves

One engine, nine entity shapes, no answer key — and it stayed honest

✓

9 of 9 entities rendered through the real pipeline — five distinct shapes, one code path.

✓

Every figure derived from 164 raw documents, with no expected-answers file anywhere in the case.

✓

Group composition holds — cross-entity distributions injected and reconciled across the family.

✓

Honesty under pressure — traps flagged, phantom entities refused, dubious figures held for review.

✓

Cross-checked, not guessed — six deliberate traps in the paperwork, all caught and surfaced to the accountant.

✓

Proven on the hard case — a nine-entity family group is the shape most tools can't handle at all.