Requirements and how they affect you
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 and are consistently on time.
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Who and what will be affected
The framework involves registered tax agents and the lodgment of:
- tax returns (for all entity types)
- fringe benefits tax (FBT) returns.
Requirements for income tax
To receive the income tax concessional due dates provided by the lodgment program, as a registered tax agent you must:
- lodge returns electronically (unless there are exceptional circumstances)
- lodge 85% or more of your clients’ current year returns on time.
‘On time’ means returns are received by the lodgment program due date or, when a deferral is granted, the deferred due date.
Requirements for FBT
You must lodge FBT returns electronically to receive the FBT concessional lodgment due date of 25 June.
You are encouraged to lodge 85% or more of your clients’ current year returns on time. ‘On time’ means returns are received by the lodgment program due date or, when a deferral is granted, the deferred due date.
Payment of any FBT return liability remains due by 28 May, or 21 May if the return is lodged by paper.
Requirements for new registrants
The lodgment program framework requirements apply to all newly registered tax agents.
Effect on due dates and deferrals
The lodgment program framework does not affect the lodgment program due dates and concessions.
If we review existing lodgment program concessional due dates in the future, we will consult with registered agents through the Lodgment Working Group and professional association representatives. If anything changes, we will provide information to the broader tax practitioner community before the changes come into effect.
Lodgment deferrals continue to be available under the lodgment program to help you manage unexpected or unforeseen circumstances that affect your ability to lodge by the due date. If we have granted a lodgment deferral, we will use the deferred due date to measure on-time lodgment performance.
We monitor deferral requests and will contact registered agents who have a high percentage of deferral requests compared to their total client list to ensure they are being used correctly.
See also:
The lodgment program framework promotes a level playing field by differentiating between the lodgment performance of registered agents.