• How the framework was developed

    Industry feedback and a review of Lodgment program 2009–10 performance confirmed industry support for a framework based on demonstrated lodgment performance.

    The lodgment program framework was developed in consultation with tax professionals and tax professional associations through 2011 and 2012, and introduced in 2013. During the transition, we worked with the community to provide support and increase understanding of the framework. We also collaborated with industry groups and professional associations to co-design and develop innovative tools and products to help registered agents achieve the lodgment program requirements.

    The framework means that to access program benefits, you will need to lodge your clients' returns electronically, and lodge 85% or more of your clients’ current year returns on time. The benchmark of 85% was developed in consultation with the Lodgment Working Group and professional association representatives. This was considered a reasonable benchmark for registered agents to meet, taking into account:

    • circumstances that cause late lodgment that are not the fault of the agent
    • tax agents’ performance with prior lodgment programs over a number of years.
    Last modified: 30 Jun 2017QC 34615