| Keydates - July to September 2012 |
| A list of key dates for registered agents for the period July - September 2012. |
| Lodging or paying when a due date falls on a weekend or public holiday |
| Provides a list of public holidays for the period 1 January 2012 to 30 June 2013 and describes the first business day on which lodgments and payments must be made. |
| Lodgment program 2012-13 - details of the program |
| Details of the lodgment program 2012-13. Now includes a revised explanation of the electronic lodgment concession for eligible quarterly activity statements. |
| Help for registered agents affected by natural disasters |
| Information about the help we can provide if you or your clients are affected by natural disasters, including administrative assistance and how to go about reconstructing records. |
| Keydates - October to December 2012 |
| A list of key dates for registered agents for the period October - December 2012. |
| Need help with your lodgment program? |
| Information about tailored services we can provide to help registered agents who are struggling to manage their lodgment programs. |
| All super funds must lodge income tax returns |
| Explains that all Australian resident super funds must lodge income tax returns from their establishment date regardless of their income. |
| Keydates - January to March 2013 |
| A list of key dates for registered agents for the period January - March 2013. |
| Lodgment program 2012-13 - due dates for payment |
| Information about the due dates for payment of income tax returns. |
| Archived tax file numbers |
| A fact sheet about the process of lodging a tax return for a person with an archived tax file number. |
| Keydates - April to June 2013 |
| A list of key dates for registered agents for the period April - June 2013. |
| Common errors that delay income tax returns |
| Common errors that hold up your clients' income tax returns. |
| Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for individuals |
| How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their individual clients who have been affected by natural disasters. |
| Lodgment program 2012-13 - lodgment deferrals for registered agents |
| Information about complete and submit a deferral request. |
| Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for businesses |
| How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their business clients who have been affected by natural disasters. |
| Fraudulent payment summaries |
| Information about the risk of receiving requests to lodge returns that may include fraudulent payment summaries. |
| Lodgment Program - glossary of terms |
| Explanation of terms used in the Lodgment Program. |
| Reduce the risk of refund fraud in your practice |
| Regularly reviewing your internal procedures and security controls may reduce the potential for you or your staff being unknowing accomplices to refund fraud. |
| Lodgment program 2012-13 - guiding principles |
| Details of the guiding principles behind the Lodgment program 2012-13. |
| Lodgment program 2012-13 - managing your lodgment program |
| Information to help tax agents in planning progressive lodgment of documents through the year. |
| PAYG withholding payment summary annual report - closely held lodgment concession |
| Your clients' pay as you go (PAYG) withholding payment summary annual reports must generally be lodged by 14 August 2012. |
| 85% on-time lodgment requirement |
| Information detailing the changes that may affect your access to the lodgment program from Lodgment Program 2013-14 onwards. |
| Default assessments for overdue tax returns |
| Information about why and when we will issue default assessments where tax returns remain outstanding, and how we work out the taxable incomes contained in a default assessment. |
| Failure to lodge on time fact sheet for tax practitioners |
| Describes how failure to lodge on time penalty will be applied. |
| Frequently asked questions about lodgment deferrals |
| Answers to the questions registered agents frequently ask about lodgment deferrals. |
| Lodging multiple income tax returns - what you need to do |
| When lodging multiple income tax returns on the same day you must use the most current financial institution details, addresses and name for all returns being lodged. |
| Lodging tax returns for non-residents |
| A fact sheet on how to lodge a tax return for a non-resident of Australia who has a one-off tax lodgment obligation and no tax file number. |
| Lodgment and payment obligations, general interest charge and penalties |
| What we consider when working out the most appropriate administrative approach to take for taxpayers in situations when government policy measures have been announced but not yet enacted. |
| Lodgment deferral scenarios |
| Six scenarios to help registered agents understand the circumstances where lodgment deferrals may be granted or refused. |
| Lodgment deferrals - additional time to lodge |
| Information for registered agents about what is a lodgment deferral, when requests may be granted and how to apply. |
| Lodgment Program 2009-10 - additional time to lodge |
| Guide for tax agents to obtain additional time to lodge documents, including self assessment of lodgment deferrals, the lodgment deferral forms and automatic concessions available in the lodgment program. |
| Lodgment Program 2009-10 - details of the program |
| Details of the tax agent Lodgment Program 2009-10, covering all major Australian Taxation Office lodgment obligations including those for income tax returns and activity statements. |
| Lodgment Program 2009-10 - due dates for payment of 2009 income tax |
| This summary of payment due dates for income tax has been extracted from the Lodgment Program 2009-10 for tax agents. |
| Lodgment Program 2009-10 - glossary of terms |
| Explanation of terms used in the Lodgment Program 2009-10. |
| Lodgment Program 2009-10 - guiding principles |
| Provides details of the guiding principles behind the tax agent lodgment program for 2009-10. |
| Lodgment program 2009-10 - managing your lodgment program |
| Information to assist tax agents in planning progressive lodgment of documents through the year. Updated to include further information about Due lodgment reports (DL) August 2009. |
| Lodgment program 2009-10 - summary |
| Portable Document Format (PDF) version of the Lodgment program 2009-10 summary, which was included with The Tax Agent magazine June 2009 edition, is available for download. |
| Lodgment Program 2010-11 - additional time to lodge |
| Use this information to help you obtain additional time to lodge documents. |
| Lodgment Program 2010-11 - details of the program |
| Details of the Lodgment Program 2010-11. |
| Lodgment Program 2010-11 - due dates for payment of 2010 income tax |
| This summary of payment due dates for income tax has been extracted from the Lodgment Program 2010-11. |
| Lodgment Program 2010-11 - guiding principles |
| Provides details of the guiding principles behind the Lodgment Program 2010-11. |
| Lodgment program 2010-11 - managing your lodgment program |
| Information to assist agents in planning progressive lodgment of documents through the year. |
| Lodgment Program 2011-12 - additional time to lodge |
| Use this information to help you obtain additional time to lodge documents. |
| Lodgment Program 2011-12 - details of the program |
| Details of the Lodgment Program 2011-12. Includes updated information about the TFN report for closely held trusts - transitional concession as at March 2012. |
| Lodgment Program 2011-12 - due dates for payment |
| Information about the due dates for payment of income tax returns. |
| Lodgment Program 2011-12 - guiding principles |
| Provides details of the guiding principles behind the Lodgment Program 2011-12. |
| Lodgment Program 2011-12 - managing your lodgment program |
| Information to assist tax agents in planning progressive lodgment of documents through the year. |
| Lodgment program deferrals |
| Information about how registered agent can apply for addition time to lodge. |
| Lodgment program framework |
| Information on the lodgment program framework. |
| Lodgment program framework - frequently asked questions |
| Frequently asked questions about the lodgment program framework and how it will affect registered tax agents and their clients. |
| Preparing tax returns for clients |
| Information you should know and questions you should ask when preparing tax returns for your clients. |
| Request for additional time to lodge form (tax professionals) |
| Information to help you complete and submit a deferral request. |
| Safe harbour from 'failure to lodge on time' penalties |
| Advice to registered tax practitioners about safe harbour from failure to lodge (FTL) for their clients. |
| Tax bonus - frequently asked questions for tax practitioners |
| Answers to frequently asked questions about the tax bonus. Updated 3 February 2010. |