Lodgment program framework – frequently asked questions
This information provides answers to commonly asked questions about the lodgment program framework.
In this section
85% on-time lodgment performance requirement
Frequently asked questions about the 85% on-time lodgment performance requirement.
On this page
What if illness or difficult circumstances prevent me from lodging on time?
You can request a lodgment deferral if you need more time to lodge a client’s tax return, visit Help with your lodgment program.
If your whole practice has been disrupted due to COVID-19 or other exceptional circumstances, you can ask for supported lodgment program assistance to help you get back on track. We will work with you and take your individual circumstances into account. Exceptional circumstances may include:
- serious illness within your practice or family
- sudden and unexpected staff changes
- natural or other disasters.
What happens if I don't meet the 85% on-time lodgment requirement?
We understand that circumstances may mean that you can’t always achieve the 85% benchmark. If this is the case, we may apply support strategies. Our support strategies are designed to make you aware of available assistance and help you improve your on-time lodgment performance, see If you do not meet the performance requirement.
Before acting, we will contact you to discuss your individual circumstances and offer support to help you get back on track. We will consider your individual performance and compliance history.
If your performance does not improve over two or more years, we will progressively apply increasingly stringent support strategies.
How do I calculate my on-time lodgment performance?
Income tax
Track your income tax lodgment performance from week to week by adding all current year tax returns that you lodge by the due date:
- current year tax returns lodged by the document due date
- current year tax returns lodged by the deferred due date
- current year return not necessary and further return not necessary advices (also known as non lodgment advices).
Divide this figure by the total number of income tax clients attached to your registered agent number who:
- were expected to lodge their return by that point in time or
- have lodged ahead of their due date.
The annual income tax on-time lodgment performance calculation, displayed at the end of each lodgment program year, is summarised below.
Fringe benefits tax
Track your fringe benefits tax lodgment performance from week to week by adding all current year fringe benefits tax returns that you lodge by the due date – current year:
- fringe benefits tax returns lodged by the document due date
- fringe benefits tax returns lodged by the deferred due date
- notice of non-lodgment advices
- registration cancellation advices.
Divide this figure by the total number of fringe benefits tax clients attached to your registered agent number who:
- were expected to lodge their return by that point in time or
- have lodged ahead of their due date.
The annual fringe benefits tax on-time lodgment performance calculation is summarised below.
How can I improve my on-time lodgment performance?
You can improve your on-time lodgment performance by:
- contacting us as early as possible to discuss your circumstances if you are finding it difficult to meet lodgment due dates
- keeping your client list up to date, as all clients with a lodgment obligation who are linked to your registered agent number are included in the lodgment performance calculation
- notifying us early if your client does not have a requirement to lodge a return in any given year, as the performance calculation is based on clients with an expected lodgment.
Can I track my own performance?
Yes. You can check your on-time lodgment performance through the Lodgment program status feature in Online services for agents. The performance data is refreshed every Sunday to include any lodgments made during the week.
You can find the Lodgment program status feature from the Online services for agents home page under My practice.
You may also be able to access the Lodgment performance report through the practitioner lodgment service (PLS). Contact your software provider for advice. This report will be available on demand.
What if my client lodges their tax return early in the lodgment program year?
If your client lodges their current year tax return before or on the due date, it is counted as an on-time lodgment.
For example, you may have a client whose return is due on 15 May 2022 but lodged in July 2021 to receive their expected refund as soon as possible. This is counted as on time.
Is lodgment by the concessional due date of 5 June considered an on-time lodgment?
We provide a concessional lodgment due date of 5 June for tax returns with an end date of 15 May for:
- individuals
- partnerships
- trusts
- companies and super funds.
The concession allows these tax returns to be lodged by 5 June without penalty, provided that any payment required is also made by this date. For companies and super funds, the concession applies where both the prior year and the current year return will be non-taxable or result in a refund.
Lodgments made by this date will be included as on-time under the lodgment program framework.
Why does my on-time performance result go down after 15 May?
The 5 June concessional date, which allows you to lodge client returns due 15 May by 5 June without incurring a penalty, is not a lodgment program due date in our systems. This means that outstanding returns will be considered late in our systems after 15 May until they are lodged.
If you lodge the income tax return by 5 June, and make any payment necessary, then the lodgment will be counted as on time.
Your performance result will be updated on the weekend after the lodgment.
Why was the on-time lodgment requirement set at 85%?
The 85% on-time lodgment requirement was developed in consultation with the Lodgment Working Group and professional association representatives. The 85% requirement was determined as a reasonable benchmark for registered agents to meet, taking into account:
- circumstances that cause late lodgment that are not the fault of the tax agent
- tax agents’ performance with previous lodgment programs, over a number of years.
What if my client's tax return is held for ATO review?
We use the document received date when calculating lodgment program performance. Therefore, a tax return that is held for ATO review will not affect your lodgment program performance percentage provided it was lodged on time.
What if I have multiple registered agent numbers?
Some registered agents may operate their practice under more than one registered agent number (RAN).
It is important that client returns on all client lists are lodged on time and as such, every RAN that you manage with active clients will be measured under the lodgment program framework.
What if I have recently registered as an agent?
All newly registered agents will receive an induction email that includes links to information about the lodgment program and lodgment program framework.
All registered agents with an active client list will be measured in the performance measurement, including newly registered agents in their first year of registration.
We understand that it may be difficult to ensure that all of your clients are lodged on time while you are establishing a client base in your first year of operation. We will take this into account prior to applying any support strategies.
Are BAS agents or activity statements included in the lodgment performance requirement?
No. BAS agents and activity statements are not included under the lodgment program framework.
We will consult with BAS agents and tax agents prior to including activity statements in the performance requirement, as we understand that lodgment arrangements for these documents can be complex.