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Lodgment program framework

Our lodgment program framework recognises agents with good practice management who lodge on time electronically.

Last updated 30 June 2023

About the lodgment program framework

Registered tax agents and BAS agents (registered agents) play an important role in helping taxpayers meet their tax and superannuation lodgment obligations. To help you manage this workload, we provide a lodgment program that accommodates progressive lodgment over a 12-month period.

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
  • are consistently on time.

What this means for you

To receive the lodgment program due dates, you must lodge income tax and fringe benefit tax returns electronically (unless there are exceptional circumstances).

You should also lodge 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.

How to meet the performance requirement

To help you meet the performance requirements, we recommend that you:

  • consider applying for a lodgment deferral if an unexpected event has affected your client's or your ability to lodge an obligation
  • ask for supported lodgment program help if your whole practice has been affected by an unforeseen event
  • keep your client list up to date
  • notify us early if your client does not have a requirement to lodge a return in any given year.

You won't be adversely affected if you don't meet the performance benchmark. We can provide you with support to help you improve your on-time lodgment performance.

Find out more about the 85% on-time lodgment requirement.

How to lodge your clients' returns electronically to receive lodgment program due dates.

Find out how you can improve your annual performance percentage and meet the 85% benchmark.