• How the framework was developed

    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 registered agents with a lodgment program that accommodates progressive lodgment of documents over a 12-month period.

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

    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.

    In developing the lodgment program we considered the:

    • impact on agents' lodgment workload as a result of legislative changes, making provisions to help them meet these obligations
    • importance of agents complying with the lodgment program and only seeking lodgment deferrals for exceptional or extenuating circumstances. The current lodgment program is the most generous it has ever been.

    In line with the government's goal of increasing electronic interactions, the lodgment program is moving towards a fully electronic program.

    How we introduced the framework

    The lodgment program framework came into effect on 1 July 2013. During the introduction of the framework, we worked with your community to prepare for a smooth transition.

    During the transition period, we:

    • provided information progressively, increasing understanding of the framework
    • offered practical guidance to those who asked for support, including how to optimise electronic and on-time lodgment performance before the move to the new framework
    • collaborated with industry groups and professional associations to co-design and develop innovative tools and products, which support the achievement of lodgment program expectations
    • worked closely with the tax profession to develop compliance strategies that recognise variances in the performance of registered agents and outline reasonable intervention strategies to encourage willing participation in future.

     

    Last modified: 01 Jul 2016QC 34615