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  • Lodgment program framework

    Find out how our lodgment program framework recognises agents with good practice management, who lodge electronically and on time.

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    About the lodgment program framework

    Registered tax agents and BAS agents (registered agents) play an important role in helping taxpayers meet their tax and superannuation lodgment obligations. To help you manage this workload, we provide a lodgment program that accommodates progressive lodgment over a 12-month period.

    The lodgment program framework promotes a level playing field among registered agents by benchmarking lodgment performance.

    The framework recognises agents who:

    • have good practice management
    • lodge electronically
    • are consistently on time.

    What this means for you

    To receive the lodgment program due dates, you must lodge income tax and fringe benefit tax returns electronically (unless there are exceptional circumstances).

    You should also lodge your clients’ current year returns on time.

    ‘On time’ means returns are received by the lodgment program due date or, when a deferral is granted, the deferred due date.

    How to meet the performance requirement

    To help you meet the performance requirements, we recommend that you:

    • consider applying for a lodgment deferral if an unexpected event has affected your client's or your ability to lodge an obligation
    • ask for supported lodgment program help if your whole practice has been affected by an unforeseen event
    • keep your client list up to date
    • notify us early if your client does not have a requirement to lodge a return in any given year.

    You will not be adversely affected if you don't meet the performance benchmark. We can provide you with support to help you improve your on-time lodgment performance.

    Last modified: 01 Jul 2022QC 34613