v0.1.3

v0.1.3

v0.1.3 republishes the current source as a new release. It does not move,
replace or add assets to the historical v0.1.0 and v0.1.1 tags or
releases, nor to v0.1.2: that tag was pushed when main had already advanced
past it, so the release workflow's tag-matches-main gate correctly refused to
publish, and GitHub's tag-protection rule blocks deleting or moving it.

Changes since v0.1.1

• Package the skills for Codex and agent marketplaces and add AGENTS.md;
• state the s 32(2) payroll-tax exemptions per contract in the
  payroll-tax-contractors skill;
• correct the standard-library-only verification claim in the documentation;
• discover draft releases by ID and retry delayed draft discovery in the release
  workflow;
• scope release workflow permissions and pace Dependabot updates; and
• ignore local sign-in files.

Included skills

The source archives and marketplace metadata contain all 10 discoverable skills:

• coal-lsl-levy
• contract-cost-tracking
• contracting-exports
• contractor-super-tpar
• fuel-tax-credits
• payroll-tax-contractors
• plant-and-equipment-costing
• progress-claim-preparation
• retention-schedule
• wip-over-under-billing

The marketplace intentionally has no pinned plugin version, so installation and
updates follow the selected repository revision instead of stale metadata.

Scope and review boundary

These are review-schedule skills. They help collect evidence, structure checks,
record exceptions and prepare work for review. Every use requires a fresh check
of the current primary sources and qualified human review, including registered
tax-agent, accounting or legal review where the matter requires it.

In particular, contractor-super-tpar is not an SG calculator or a TPAR
calculator. No skill gives final tax, superannuation, payroll, accounting or
legal advice, decides employee or statutory coverage, calculates a final SGC or
reporting obligation, lodges a report, serves a claim, moves trust money or
authorises a payment.

Integrity material

The release contains deterministic source archives whose text uses LF line
endings and whose timestamps derive from the tagged commit in UTC, plus:

• SHA256SUMS for both archives and the SBOM;
• an SPDX 2.3 source SBOM;
• GitHub build-provenance attestations for every release asset; and
• GitHub SPDX SBOM attestations for both source archives.

Follow the release procedure to verify the checksums,
attestations, exact tag target and immutable-release status.