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Lodgment program framework

Explains our lodgment program framework, and what it means for agents.

Last updated 30 June 2024

About the lodgment program framework

Registered tax agents and BAS agents (registered agents) play an important role in helping taxpayers meet their tax and superannuation lodgment obligations. To help you manage this workload, we provide a lodgment program that accommodates progressive lodgment over a 12-month period.

The lodgment program framework promotes a level playing field among registered tax agents by benchmarking lodgment performance.

The framework recognises agents who:

  • have good practice management
  • lodge electronically
  • consistently lodge on time.

It applies to registered tax agents and the lodgment of income tax returns and fringe benefits tax returns.

What this means for you

To receive the lodgment program due dates, you must lodge income tax and fringe benefit tax returns electronically (unless there are exceptional circumstances).

You should also lodge your clients’ current year returns on time.

‘On time’ means returns are received by the lodgment program due date or, when a deferral is granted, the deferred due date.

Explains the benchmark and how on-time lodgment performance for registered tax agents is calculated.

What registered tax agents can do to meet the on-time lodgment performance benchmark.

How to lodge your clients' returns electronically to receive lodgment program due dates.

How we will work with registered tax agents to improve lodgment performance.

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