An export your auditor can actually sign off.

Trackers produce summaries formatted for the trustee: a headline number, a nice chart, and no working. Those artefacts are built to reassure the person who already made the trades, not to satisfy the independent auditor who has to check them.

So at audit time the work happens twice: the trustee scrambles to reconstruct why each franking figure is what it is, and the auditor bills the hours it takes to re-derive positions the software should have evidenced in the first place.

• Parcel-level franking calculation, cited per row. Each calculated line carries the ATO or legislative provision it applies, so the auditor checks the source, not our word.
• 45-day holding-period position per parcel. Day counts, at-risk status and the earliest date each position changes, parcel by parcel.
• LIFO disposal trace. Every sale traced against acquisition parcels in the last-in-first-out order the holding-period rules require.
• Audit statement on the cover. The pack opens with the statement an independent auditor expects to find: what the pack covers, the rule corpus version, the snapshot reference and the generation timestamp.
• BGL- and Class-compatible CSV companion. A machine-readable companion to the PDF pack, formatted for the administration platforms auditors already use. Rolling out in stages across upcoming releases.

Every figure in the export traces to a source. More than twenty-five ATO citations are live in the product, the citation corpus is enforced in CI, and the calculation engine is parity-tested against an independent SQL implementation. The export is an information record of the fund's position under the published rules, built so someone else can check it.