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  • Situations where we request earlier lodgment

    The lodgment program is a concession to registered agents and we can request lodgment of a document earlier than the concessional due date, including:

    • when there is a history of late or non-lodgment of tax returns
    • when there is a history of late or non-payment of liabilities
    • as a means of prompting lodgment if there is reason to believe it would be late or not occur
    • when a tax return is required for a specific purpose, such as from participants in identified tax schemes.

    We may issue a notice requiring lodgment at any time. Letters or notices may also be issued when a document has not been lodged by the latest due date permitted for lodgment. These notices are rarely withdrawn and you should not ignore them as they may indicate that:

    • the client is not covered by your program arrangements
    • we are undertaking action to secure lodgment.
    Last modified: 01 Jul 2019QC 34567