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  • If you do not meet the performance requirement

    If your yearly averaged performance percentage does not meet the 85% benchmark, we will contact you to understand your individual circumstances and discuss options to improve your performance percentage. This may result in us guiding your lodgment program due dates for the following year.

    We want to give you every opportunity for open dialogue and the ability to improve your on-time performance over time.

    We will apply specific support strategies and take a differentiated approach to improve lodgment performance across the tax profession.

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    Income tax

    Before applying a support strategy, we will contact you to discuss individual circumstances that may be affecting your lodgment performance. We will take into account your individual performance and compliance history.

    Support strategies are designed to encourage continuous improvement and support agents in taking the necessary steps to improve their performance and better represent and influence their clients’ behaviour.

    Table: Lodgment performance and our approach

    Yearly average performance percentage levels


    85% or above

    No support strategy – you are meeting the benchmark and will receive a certificate to confirm


    No support strategy – you are close to achieving the benchmark and can take steps to improve your performance in the future


    No support strategy – you need to take steps to improve your performance for next year, or we may contact you in the future


    We will contact you by phone or face to face to discuss the circumstances affecting you and steps you can take to improve – we will continue to monitor your progress

    40% or below

    We will contact you by phone or face to face to discuss your low performance – if you have been below 40% for some time you may be entered into a guided lodgment program, which includes a series of progressive lodgment milestones throughout the year. We will review your access to the lodgment program and may remove all or part of your access. We may also write directly to your clients seeking lodgment

    We may apply support strategies where you do not meet the 85% on-time lodgment benchmark. If a support strategy is applied, you should work towards improving your lodgment performance by the following year. If your performance does not improve, we will progressively apply increasingly stringent support strategies, as detailed in the diagram below.

    Illustration depicting set of cascading treatments for agents relating to performance as detailed in above table.

    Since July 2012, we have engaged with a significant number of practitioners who were not meeting the performance benchmark, to discuss their circumstances and provide information on how to improve performance. Engagement occurred by phone contact or face-to-face practice visits.

    In the 2017–18 financial year, we will continue to focus on agents performing at 65% or below.

    Agents with continued poor lodgment performance, and a poor compliance history, may be at risk of being placed on a guided program. If there is no improvement they may risk losing access to concessional due dates under the lodgment program.

    Deferrals for short-term or unforeseen circumstances

    Lodgment deferrals will continue to be available under the lodgment program to help you manage short-term difficulties that affect your ability to lodge by the due date.

    We will use the deferred due date to measure your on-time lodgment performance.

    We monitor how deferrals are used to ensure a level playing field. We may contact your practice if we believe deferrals are being used as a business tool for managing lodgment program workloads.

    Longer term and exceptional circumstances

    If you’re experiencing longer term exceptional circumstances, you can ask for assistance to help you get back on track. We will work with you and take into account your individual circumstance, such as:

    • serious illness within your practice or family
    • sudden and unexpected staff changes
    • natural or other disasters.

    See also:

    Last modified: 06 Dec 2017QC 34533