Lodgment program framework

Introduction

As registered tax agents and BAS agents (registered agents), you play an important role in the lodgment of tax and superannuation obligations for taxpayers. To help manage these workloads, we provide registered agents with a lodgment program that accommodates progressive lodgment of documents over a 12-month period.

In the Compliance program 2011-12 we outlined plans to develop a differentiated approach, reviewing underlying program principles with professional representatives and working towards a risk based design, which maintains fairness and equity in the system.

We consulted widely and attended industry focus and working groups, such as the BAS Agent Advisory Group and the Lodgment Working Group, capturing state-based and regional views, and incorporated these into our new framework design.

The new framework recognises those of you who have good practice management, lodge electronically and are consistently on-time.