Overview
The lodgment program for 2010-11 will cover the lodgment dates for all registered tax agents and BAS agents (registered agents).
Under the Tax Agent Services regime, if you provide BAS services for a fee, you must be a registered agent as described in the Tax Agent Services Act 2009 (TASA). For the first time, the lodgment program will provide certain activity statement lodgment concessions for registered BAS agents.
The lodgment concessions provided in the lodgment program are in line with the roles and responsibilities of registered agents in accordance with the legislative framework. For information about the roles and responsibilities under the TASA refer to the Tax Practitioners Board website.
Where we specifically refer to tax agents in the program, the information does not extend to BAS agents. This is representative of the whole of tax services that tax agents may be responsible for and also the limitation to those services that can be provided by registered BAS agents.
The Lodgment Program 2010-11 was developed in conjunction with the ATO Tax Practitioner Forum's (ATPF) Lodgment Working Group (LWG). The LWG is a group consisting of accounting and tax professional association representatives, practising tax agents, and the ATO. We also consulted with the Bookkeeper Advisory Group who made a formal submission to us to consider the alignment of activity statement lodgment concessions for BAS agents to those provided for tax agents. A collaborative co-design process with all stakeholders was undertaken to develop the program.
Each year when the program is developed, the LWG follows a set of guiding principles when making their determinations. It is important to note the key dates outlined in the Lodgment Program 2010-11 are structured to accommodate progressive lodgment of documents throughout the year. This gives registered agents the ability to manage your workload over a 12 month period.
The program considers agent workloads, ATO revenue obligations and government and community expectations.
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In developing this year's lodgment program, the LWG considered a range of proposals. Feedback from tax professionals emphasised the importance of maintaining the stability of the Lodgment Program 2010-11 in line with the previous year's program.
The LWG also considered that the new regulatory framework required an integration of BAS agents and their lodgment obligations into the lodgment program. Furthermore, where possible the lodgment program should promote electronic interactions with registered agents.
Our ongoing commitment is to work with tax professionals to implement practical measures to alleviate lodgment program pressures as they arise in the coming year.
Last Modified: Tuesday, 4 October 2011