Lodgment program framework
Registered tax agents and BAS agents (registered agents) play an important role in meeting tax and superannuation lodgment obligations of taxpayers. To help manage these workloads, we provide you with a lodgment program that accommodates progressive lodgment of documents 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.
How to meet the performance requirement
To help you meet the performance requirements, we recommend that you:
- contact us as early as possible to discuss your circumstances, if you are experiencing difficulty in meeting lodgment due dates
- keep your client list up to date, as all clients attached to your registered agent number are included in the lodgment performance calculation
- notify 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.
If you think you may experience short-term difficulties in meeting the requirements, we are available to offer guidance and help you progress and work towards achieving the lodgment performance benchmark.
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Our lodgment program framework recognises agents who have good practice management, lodge electronically and are consistently on time.