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  • How the framework was developed

    The lodgment program framework was developed in consultation with tax professionals and tax professional associations through 2011 and 2012, and introduced in 2013.

    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.

    Lodgment Working Group

    The Lodgment working group is a special purpose working group made up of representatives of professional associations, practitioners and the ATO. The group meets only when there is a relevant issue the ATO wishes to consult on, or that the profession raises in regards to the Lodgment Program.

    Last modified: 01 Jul 2019QC 34615