From the Deputy Commissioner
Dear registered tax agent,
Congratulations on your registration as a tax agent.
Registered tax agents play a vital role in influencing participation in our taxation system by supporting their clients to meet their tax obligations. Registered tax agents should also ensure they keep their personal tax obligations up to date, and those of entities they are associated with.
The induction information contained in this kit outlines a range of products and services available to help you in your important role.
Effective tax administration relies heavily on a capable, sustainable and well- regulated tax profession. Registered tax agents, such as you, are vital in influencing voluntary compliance and ensuring taxpayers understand their rights and obligations.
Given the central role you play as a registered tax agent, we closely monitor your clients' levels of compliance and seek your assistance and active support to ensure the integrity of the tax system. Where we see trends outside the norm, we will check your clients' tax returns and activity statements.
We're introducing a new Lodgment program framework from 1 July 2013, which will mean that registered tax agents are expected to achieve certain lodgment performance standards. The Lodgment program details the concessional lodgment due dates provided to registered agents each financial year; and one of the expectations will be for all registered agents to complete at least 85% of client lodgments on time. The 2012-13 year will be a transitional year and we will be working closely with agents to support and assist you in transitioning to the new lodgment program framework.
In line with the government's and ATO's goal to increase electronic interactions with the tax profession and with a view to reducing paper interactions, we are moving towards a fully electronic Lodgment program. From 1 July 2012, all newly registered tax agents will need to lodge their clients' obligations electronically for their clients to receive the concessional dates offered by the Lodgment program. Client due dates will revert to the statutory due date for any income tax or fringe benefits tax (FBT) return lodged by paper.
I look forward to working with you in your key role of supporting the integrity of the tax system in Australia.
Yours faithfully
Cheryl-Lea Field
Deputy Commissioner
Last Modified: Tuesday, 13 November 2012